원문정보
초록
영어
This study revealed the differences of corporate social responsibility (CSR) presentation through a content analysis of 174 American and Chinese corporate websites. The findings showed that websites of the U.S. companies on the Fortune Global 500 list demonstrated more thorough CSR representation than their Chinese counterparts. Specifically, the U.S. websites focused on the majority of the CSR topics such as environment, diversity and equal opportunity, charitable giving, and volunteering. On the other hand, Chinese websites seemed to focus on a limited number of CSR themes. The findings also revealed cultural differences of the CSR communication between the two countries. Chinese company websites display more power distance, collectivism, long-term orientation than the U.S. company websites. On the other hand, the U.S. company websites displayed more uncertainty avoidance than their Chinese counterparts. Theoretical and practical implications are discussed.
목차
Literature Review
Corporate Social Responsibility
CSR Reporting on Corporate Websites
The Presentation of CSR Topics in the U.S. and China
Cultural Dimensions Displayed in CSR Communication of the U.S. and China
Methods
Sampling
Coding Scheme
Coding Procedure and Intercoder Reliability
Results
Discussion
CSR Topics and Priorities on the Websites of the U.S. and Chinese Companies
Cultural Differences and CSR Communication
Limitations and Future Research
References