Purpose –Web-based CSR disclosure provides a variety of advantages for firms. Determining factors for web-based CSR disclosure have been analyzed in several papers. However, only limited research has been conducted on both, the food industry and small and midsized enterprises. This paper is...

Purpose –Web-based CSR disclosure bears a variety of advantages for firms. Determining factors for web-based CSR disclosure have been analyzed in several papers. However, only limited research has been conducted on both, the food industry and small and midsized enterprises. This paper is one...