Determinants of Internet Corporate Social Responsibility Communication

The goal of this research is to identify determinants of internet Corporate Social Responsibility communication of 41 Belgian companies. Using a content analysis and scoring technique, this paper estimates the degree of website information disclosure of companies' involvement with corporate social responsibility. This score is then regressed via Ordinary Least Square (OLS) on variables presented in the literature as determinants of firm internet communication and led to the formulation of our research hypotheses. The results indicate that the firm size and listed status are positively related to the level of Corporate Social Responsibility communication trough the web. In contrast, profitability age of the firm and sector are not significant