Large organizations, including listed businesses, financial service providers as well as public services entities are increasingly disclosing information on their environmental, social and governance (ESG) issues through corporate websites or via social media. Therefore, this research uses valid measures from the Elaboration Likelihood Model (ELM) to explore the individuals’ attitudes toward online corporate social responsibility (CSR) communications. The data were gathered from a structured questionnaire among three hundred ninety-two respondents (n = 392). A structural equations modeling partial least squares (SEM-PLS 3) approach was used to analyze the data. The findings revealed that the timeliness, relevance and accuracy of information as well as the source expertise were highly significant antecedents that were affecting the research participants’ attitudes toward CSR communications. This contribution implies that there is scope for content curators to publish quality online information on their business activities to improve their trustworthiness and positive credentials among stakeholders.

中文翻译：

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谈企业社会责任传播：一个精化似然模型视角

包括上市企业、金融服务提供商和公共服务实体在内的大型组织越来越多地通过公司网站或社交媒体披露有关其环境、社会和治理 (ESG) 问题的信息。因此，本研究使用精化似然模型 (ELM) 中的有效度量来探索个人对在线企业社会责任 (CSR) 通信的态度。数据来自于 392 名受访者（n = 392)。使用建模偏最小二乘 (SEM-PLS 3) 方法的结构方程来分析数据。研究结果表明，信息的及时性、相关性和准确性以及来源专业知识是影响研究参与者对 CSR 沟通态度的非常重要的前因。这一贡献意味着内容策展人有机会发布有关其业务活动的优质在线信息，以提高他们在利益相关者中的可信度和积极的信誉。