ABSTRACT

Purpose – The aim of the paper is to analyze if the proximity to market influences the extent of disclosure of Corporate Social Responsibility (CSR) on corporate websites of companies included in the Dow Jones Sustainability World Index (DJSWI).

Methodology/Approach – Starting from an examination of the extant literature on CSR e-communication, the paper identified several key dimensions of the selected topic. Then, through a content analysis research design, the study explores how companies communicate on corporate websites their CSR efforts, applying a four-dimensional model.

Findings – Different from assumptions (not demonstrated) in the previous research, the paper highlights that Business-to-Business (B-to-B) companies are more prone than Close-to-Market (C2M) organizations to be engaged in the disclosure both of CSR orientation (i.e. how their value statements reflect their commitment to sustainability) and structure (i.e. how they communicate their governance structure and certifications of CSR and how they engage with stakeholders). Moreover, the paper shows similarities in how C2M and B-to-B companies communicate their efforts in using interactive tools and presenting CSR content on their corporate websites.

Research Implications – From a conceptual point of view, both institutional and political theories can explain why disclosure of CSR values, governance structures, and engagement mechanisms is becoming more and more frequent in B-to-B companies. These kinds of organizations are, in fact, potentially more problematic in terms of environmental issues. Hence, the paper demonstrates that the increased public scrutiny pushes B-to-B companies to play the parts of ‘political actors’, thus making them more likely to invest in processes that engage different stakeholders in CSR decision-making.

Practical Implications – The research has the merit of tracing back the main differences between C2M and B-to-B companies in terms of CSR e-communication to the inherent nature of the industry to which organizations belong. This involves the view that managers of B-to-B companies can benefit from suggestions on how to use CSR e-communication to sustain specific corporate strategies. B-to-B companies are becoming more aware that mechanisms for approaching CSR communication can help them to prevent greenwashing accusations, which are very common and risky for industrial companies and their partners.

Originality/Value/Contribution of the paper – The paper adds several insights to the debate on CSR communication in B-to-B research, pointing out the constitutive dimensions and the diverse motivations that can push companies to adopt specific approaches in CSR disclosure.

摘要

目的–本文的目的是分析与市场的接近程度是否会影响道琼斯可持续发展世界指数（DJSWI）所包括公司的公司网站上的企业社会责任（CSR）披露程度。

方法论/方法–从对有关CSR电子通信的现有文献的考察开始，本文确定了所选主题的几个关键方面。然后，通过内容分析研究设计，该研究探索了公司如何使用三维模型在公司网站上传达其CSR努力。

研究结果–与之前的研究中的假设（未证明）不同，该论文强调了企业对企业（B2B）比公开市场（C2M）企业更倾向于进行披露。 CSR导向（即，其价值声明如何反映其对可持续发展的承诺）和结构（即，它们如何传达其治理结构和CSR认证以及它们如何与利益相关者互动）都可以。此外，本文还展示了C2M和B2B公司如何使用交互式工具传达其工作成果并在其公司网站上展示CSR内容的相似之处。

研究的意义–从概念的角度来看，制度和政治理论都可以解释为什么企业对企业的企业社会责任价值观，治理结构和参与机制的披露越来越频繁。实际上，这类组织在环境问题方面可能存在更多问题。因此，本文证明，公众监督的增加促使企业间公司扮演“政治角色”的角色，从而使他们更有可能投资于使不同利益相关者参与企业社会责任决策的过程。

实际意义–该研究的优点在于追溯C2M和B2B企业之间在CSR电子通信方面的主要差异，以追溯组织所属行业的内在本质。这涉及一种观点，即B2B公司的经理可以从有关如何使用CSR电子通信来维持特定公司战略的建议中受益。B对B的公司越来越意识到，进行CSR沟通的机制可以帮助他们防止洗绿钱的指控，这对于工业公司及其合作伙伴来说是非常普遍且有风险的。

论文的原创性/价值/贡献–该论文为B2B研究中有关CSR交流的辩论增加了一些见解，指出了构成维度和促使公司采用特定方法进行CSR披露的多种动机。