One size fits all”? Convergence in international corporate social responsibility communication—A comparative study of CSR mission statements in the United States and India
Bibliographic Data
| ID | 12705366 |
|---|---|
| Authors | Matthias S Fifka (0000-0001-6359-1088, Friedrich‐Alexander University Erlangen‐Nürnberg (FAU) Institute of Business and Economics Erlangen Germany, corresponding author), Anna‐Lena Kühn (Management in the International Food Industry University of Kassel Witzenhausen Germany), Markus Stiglbauer (Friedrich‐Alexander‐University Erlangen‐Nürnberg (FAU) School of Business and Economics Nürnberg Germany) |
| Year | 2017 |
| Volume | 18 |
| Issue | 3 |
| Publication date | 2017-08-31 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Affairs (JOURNAL) |
| Journal identifiers | ISSN: 1472-3891 • E-ISSN: 1479-1854 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1002/pa.1670 |
| OpenAlex | W2752265697 |
| Language | EN |
| Citations received | 1 |
| References cited | 115 |
So far, no study has investigated determinants that shape corporate social responsibility (CSR) communication in mission statements, as previous studies have focused on CSR reports and homepages. Our study, which is based on institutional theory, fills this gap. By conducting a directed content analysis of the statements of 200 listed companies in the United States and India, we examine the content conveyed with respect to 5 CSR dimensions, the 5 most prominent stakeholder groups, and additional components of CSR mission statements. Moreover, we examine whether Unted States and Indian companies' CSR communication varies according to their (a) home country, (b) industry affiliation, (c) degree of internationalization, (d) company size, (e) profitability, (f) founding year, (g) length of the CSR mission statement, and (h) compliance with the guidelines of the Global Reporting Initiative. Whereas the findings reveal that the companies' home country, degree of internationalization, and size have no considerable bearing on their CSR communication, we evidence that their communication can be explained by their industry affiliation, the profitability ratio return on assets, founding year, length of the statement, and compliance with the Global Reporting Initiative guidelines. Moreover, we explain the cross‐country conformity of CSR communication by a convergence towards global and universal CSR communication approaches
Business · Conformity · Convergence (economics · Corporate communication · Corporate social responsibility · Economic growth · Economics · International trade · Internationalization · Mission statement · Political science · Profitability index · Public relations · Stakeholder · Stakeholder Theory · Corporate Identity and Reputation · Corporate Social Responsibility Reporting · Law · Organizational Strategy and Culture · Accounting · Finance · Marketing
Basic Content Analysis
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| Citation velocity | historical |
|---|---|
| Highly cited | No |