Abstract Background and Purpose: Many studies have explored the differences in the management of corporate social responsibility (CSR) of multinational companies across the globe. The main question of the study was, are there differences between CSR practices between home country and host country operations? Design/Methodology/Approach: This study investigates the differences in online CSR communication between global corporate websites and the webpages of local subsidiaries in Hungary. The sample contains 70 multinational companies (MNCs) and their Hungarian subsidiaries. All the subsidiaries of the sample are listed amongst the largest 200 companies (based on turnover) in Hungary. Both the local (Hungarian) and the global internet sites of these MNCs were visited, and pre-defined categories were sought on the corporate websites. The presence/lack of these CSR themes and topics on the websites were recorded. Results: The findings show that online CSR disclosure of the subsidiaries is usually more limited than the global communication. Moreover, distance from the headquarters seems to matter, the farther the headquarters of the MNC is located, the narrower CSR presence on the websites of the local subsidiary can be observed. Conclusion: The paper’s main contribution is to deepen our knowledge about the CSR strategies of the multinational companies across their operations. It was confirmed that their CSR practices significantly differ between the host and home countries.

中文翻译：

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匈牙利跨国公司子公司的企业社会责任在线交流

摘要背景与目的：许多研究探索了全球跨国公司在企业社会责任（CSR）管理方面的差异。该研究的主要问题是，母国和东道国之间的企业社会责任实践之间是否存在差异？设计/方法/方法：本研究调查了全球公司网站与匈牙利当地子公司的网页之间的在线CSR交流差异。该样本包含70个跨国公司（MNC）及其匈牙利子公司。样本的所有子公司均列为匈牙利最大的200家公司（按营业额计算）。这些跨国公司的本地（匈牙利）和全球互联网站点都被访问过，并且在公司网站上搜索了预定义的类别。记录网站上这些CSR主题的存在与否。结果：调查结果表明，子公司的在线企业社会责任披露通常比全球传播更为局限。而且，离总部的距离似乎很重要，跨国公司总部所在地越远，可以看到本地子公司网站上的CSR范围越窄。结论：本文的主要贡献是加深了我们对跨国公司在整个运营过程中的CSR战略的了解。可以肯定的是，东道国与母国之间的企业社会责任实践存在显着差异。与总部的距离似乎很重要，跨国公司总部所在地越远，可以观察到本地子公司网站上的CSR范围越窄。结论：本文的主要贡献是加深了我们对跨国公司在整个运营过程中的CSR战略的了解。可以肯定的是，东道国与母国之间的企业社会责任实践存在显着差异。与总部的距离似乎很重要，跨国公司总部所在地越远，可以观察到本地子公司网站上的CSR范围越窄。结论：本文的主要贡献是加深了我们对跨国公司在整个运营过程中的CSR战略的了解。可以肯定的是，东道国与母国之间的企业社会责任实践存在显着差异。