With research focusing on corporate social disclosure mainly through websites and corporate reports, corporate social responsibility (CSR) communications remain an emerging field. However, little is known about CSR advertisements. Combining legitimacy theory and the theory of impression...

Purpose – The purpose of this paper is to investigate how companies use corporate social responsibility (CSR) advertisements to legitimise their ethical positions and how CSR advertisements vary across countries. Design/methodology/approach – The paper evaluates CSR advertisements from...