{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,2]],"date-time":"2026-02-02T21:20:57Z","timestamp":1770067257976,"version":"3.49.0"},"reference-count":48,"publisher":"Emerald","issue":"2","license":[{"start":{"date-parts":[[2014,4,1]],"date-time":"2014-04-01T00:00:00Z","timestamp":1396310400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2014,4,1]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>\u2013 This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR) activities. Its purpose is to analyse to what extent, if any, are there differences in the CSR communication on the web sites companies from these two countries.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>\u2013 The paper examines CSR communication on the internet by companies based in Sweden and Spain. Non-parametric statistics are used to analyse some factors that influence disclosure, namely country, industry affiliation, profitability, and size.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>\u2013 Findings suggest that in spite of the existence of a high degree of similarity between CSR communication practices, companies from Spain place social responsibility information in more prominent sections and devote more space to said information. Swedish companies are found to disclose more their codes of conduct\/ethics and CSR-related press clips and published articles.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>\u2013 The sample is small. There may be content analysis issues associated with subjectivity in the coding process.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>\u2013 It adds to the scarce research on CSR communication by companies in these countries by providing new empirical data and extends prior research comparing such practices in different international models of CSR.<\/jats:p><\/jats:sec>","DOI":"10.1108\/bjm-10-2013-0151","type":"journal-article","created":{"date-parts":[[2014,3,19]],"date-time":"2014-03-19T10:40:15Z","timestamp":1395225615000},"page":"231-250","source":"Crossref","is-referenced-by-count":38,"title":["Comparing CSR communication on corporate web sites in Sweden and Spain"],"prefix":"10.1108","volume":"9","author":[{"given":"Manuel","family":"Castelo Branco","sequence":"first","affiliation":[]},{"given":"Catarina","family":"Delgado","sequence":"additional","affiliation":[]},{"given":"Manuel","family":"S\u00e1","sequence":"additional","affiliation":[]},{"given":"Cristina","family":"Sousa","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2021010200571443600_b1","doi-asserted-by":"crossref","unstructured":"Adelopo, I. , Moure, R.C. , Preciado, L.V. and Obalola, M. (2012), \u201cDeterminants of web-accessibility of corporate social responsibility communications\u201d, Journal of Global Responsibility, Vol. 3 No. 2, pp. 235-247.","DOI":"10.1108\/20412561211260539"},{"key":"key2021010200571443600_b2","doi-asserted-by":"crossref","unstructured":"Andrikopoulos, A. and Kriklani, N. (2013), \u201cEnvironmental disclosure and financial characteristics of the firm: the case of Denmark\u201d, Corporate Social Responsibility and Environmental Management, Vol. 20, pp. 55-64.","DOI":"10.1002\/csr.1281"},{"key":"key2021010200571443600_b3","doi-asserted-by":"crossref","unstructured":"Bol\u00edvar, M.P.R. (2009), \u201cEvaluating corporate environmental reporting on the internet: the utility and resource industries in Spain\u201d, Business and Society, Vol. 48 No. 2, pp. 179-205.","DOI":"10.1177\/0007650307305370"},{"key":"key2021010200571443600_b4","doi-asserted-by":"crossref","unstructured":"Brammer, S. and Pavelin, S. (2004), \u201cVoluntary social disclosures by large UK companies\u201d, Business Ethics: A European Review, Vol. 13 Nos 2\/3, pp. 86-99.","DOI":"10.1111\/j.1467-8608.2004.00356.x"},{"key":"key2021010200571443600_b5","doi-asserted-by":"crossref","unstructured":"Bravo, R. , Matute, J. and Pina, J.M. (2012), \u201cCorporate social responsibility as a vehicle to reveal the corporate identity: a study focused on the websites of Spanish financial entities\u201d, Journal of Business Ethics, Vol. 107, pp. 129-146.","DOI":"10.1007\/s10551-011-1027-2"},{"key":"key2021010200571443600_b6","doi-asserted-by":"crossref","unstructured":"Capriotti, P. and Moreno, A. (2007a), \u201cCommunicating corporate responsibility through corporate web sites in Spain\u201d, Corporate Communications: An International Journal, Vol. 12 No. 3, pp. 221-237.","DOI":"10.1108\/13563280710776833"},{"key":"key2021010200571443600_b7","doi-asserted-by":"crossref","unstructured":"Capriotti, P. and Moreno, A. (2007b), \u201cCorporate citizenship and public relations: the importance and interactivity of social responsibility issues on corporate websites\u201d, Public Relations Review, Vol. 33, pp. 84-91.","DOI":"10.1016\/j.pubrev.2006.11.012"},{"key":"key2021010200571443600_b8","doi-asserted-by":"crossref","unstructured":"Chapple, W. and Moon, J. (2005), \u201cCorporate social responsibility (CSR) in Asia: a seven country study of CSR website reporting\u201d, Business and Society, Vol. 44 No. 4, pp. 415-441.","DOI":"10.1177\/0007650305281658"},{"key":"key2021010200571443600_b9","doi-asserted-by":"crossref","unstructured":"Chaudhri, V. and Wang, J. (2007), \u201cCommunicating corporate social responsibility on the internet: a case study of the top 100 information technology companies in India\u201d, Management Communication Quarterly, Vol. 21 No. 2, pp. 232-247.","DOI":"10.1177\/0893318907308746"},{"key":"key2021010200571443600_b10","doi-asserted-by":"crossref","unstructured":"Chen, S. and Bouvain, P. (2009), \u201cIs corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany\u201d, Journal of Business Ethics, Vol. 87, pp. 299-317.","DOI":"10.1007\/s10551-008-9794-0"},{"key":"key2021010200571443600_b11","doi-asserted-by":"crossref","unstructured":"Cho, C.H. and Roberts, R.W. (2010), \u201cEnvironmental reporting on the internet by America's toxic 100: legitimacy and self-presentation\u201d, International Journal of Accounting Information Systems, Vol. 11, pp. 1-16.","DOI":"10.1016\/j.accinf.2009.12.003"},{"key":"key2021010200571443600_b13","unstructured":"Cohen, B.H. and Lea, R.B. (2004), Essentials of Statistics for the Social and Behavioral Sciences, Wiley, Hoboken, NJ."},{"key":"key2021010200571443600_b12","doi-asserted-by":"crossref","unstructured":"Cormier, D. and Magnan, M. (2003), \u201cEnvironmental reporting management: a continental European perspective\u201d, Journal of Accounting & Public Policy, Vol. 22 No. 1, pp. 43-62.","DOI":"10.1016\/S0278-4254(02)00085-6"},{"key":"key2021010200571443600_b14","doi-asserted-by":"crossref","unstructured":"Deegan, C. (2002), \u201cThe legitimising effect of social and environmental disclosures \u2013 a theoretical foundation\u201d, Accounting, Auditing & Accountability Journal, Vol. 15 No. 3, pp. 282-311.","DOI":"10.1108\/09513570210435852"},{"key":"key2021010200571443600_b47","doi-asserted-by":"crossref","unstructured":"Dhaliwal, D.S. , Radhakrishnan, S. , Tsang, A. and Yang, Y.G. (2012), \u201cNonfinancial disclosure and analyst forecast accuracy: international evidence on corporate social responsibility disclosure\u201d, The Accounting Review, Vol. 87 No. 3, pp. 723-759.","DOI":"10.2308\/accr-10218"},{"key":"key2021010200571443600_b15","doi-asserted-by":"crossref","unstructured":"Dincer, C. and Dincer, B. (2010), \u201cAn investigation of Turkish small and medium-sized enterprises online CSR communication\u201d, Social Responsibility Journal, Vol. 6 No. 2, pp. 197-207.","DOI":"10.1108\/17471111011051711"},{"key":"key2021010200571443600_b16","doi-asserted-by":"crossref","unstructured":"Esrock, S.L. and Leichty, G.B. (1998), \u201cSocial responsibility and corporate web pages: self-presentation or agenda-setting?\u201d, Public Relations Review, Vol. 24 No. 3, pp. 305-319.","DOI":"10.1016\/S0363-8111(99)80142-8"},{"key":"key2021010200571443600_b17","doi-asserted-by":"crossref","unstructured":"Fifka, M.S. (2012), \u201cThe development and state of research on social and environmental reporting in global comparison\u201d, Journal f\u00fcr Betriebswirtschaft, Vol. 62, pp. 45-84.","DOI":"10.1007\/s11301-012-0083-8"},{"key":"key2021010200571443600_b18","doi-asserted-by":"crossref","unstructured":"Fifka, M.S. and Drabble, M. (2012), \u201cFocus and standardization of sustainability reporting \u2013 a comparative study of the United Kingdom and Finland\u201d, Business Strategy and the Environment, Vol. 21, pp. 455-474.","DOI":"10.1002\/bse.1730"},{"key":"key2021010200571443600_b19","doi-asserted-by":"crossref","unstructured":"Freeman, R.E. (1998), \u201cA stakeholder theory of the modern corporation\u201d, in Pincus, L.B. (Ed.), Perspectives in Business Ethics, McGraw-Hill, Singapore, pp. 171-181.","DOI":"10.3138\/9781442673496-009"},{"key":"key2021010200571443600_b20","doi-asserted-by":"crossref","unstructured":"Frostenson, M. , Helin, S. and Sandstr\u00f6m, J. (2011), \u201cOrganising corporate responsibility communication through filtration: a study of web communication patterns in Swedish retail\u201d, Journal of Business Ethics, Vol. 100, pp. 31-43.","DOI":"10.1007\/s10551-011-0771-7"},{"key":"key2021010200571443600_b21","unstructured":"Garc\u00eda-Benau, M.A. , Sierra-Garcia, L. and Zorio-Grima, A. (2012), \u201cLa verificaci\u00f3n de la memoria de sostenibilidad en un contexto europeo\u201d, GCG Georgetown University \u2013 Universia, Vol. 6 No. 2, pp. 66-80."},{"key":"key2021010200571443600_b22","doi-asserted-by":"crossref","unstructured":"Gill, D.L. , Dickinson, S.J. and Scharl, A. (2008), \u201cCommunicating sustainability: a web content analysis of North American, Asian and European firms\u201d, Journal of Communication Management, Vol. 12 No. 3, pp. 243-262.","DOI":"10.1108\/13632540810899425"},{"key":"key2021010200571443600_b23","doi-asserted-by":"crossref","unstructured":"Golob, U. , Podnar, K. , Elving, W.J. , Nielsen, A.E. , Thomsen, C. and Schultz, F. (2013), \u201cCSR communication: quo vadis?\u201d, Corporate Communications: An International Journal, Vol. 18 No. 2, pp. 176-192.","DOI":"10.1108\/13563281311319472"},{"key":"key2021010200571443600_b25","doi-asserted-by":"crossref","unstructured":"Guziana, B. and Dobers, P. (2013), \u201cHow sustainability leaders communicate corporate activities of sustainable development\u201d, Corporate Social Responsibility and Environmental Management, Vol. 20, pp. 193-204.","DOI":"10.1002\/csr.1292"},{"key":"key2021010200571443600_b26","doi-asserted-by":"crossref","unstructured":"Hackston, D. and Milne, M.J. (1996), \u201cSome determinants of social and environmental disclosures in New Zealand companies\u201d, Accounting, Auditing & Accountability Journal, Vol. 9 No. 1, pp. 77-108.","DOI":"10.1108\/09513579610109987"},{"key":"key2021010200571443600_b27","doi-asserted-by":"crossref","unstructured":"Halme, M. and Huse, M. (1997), \u201cThe influence of corporate governance, industry and country factors on environmental reporting\u201d, Scandinavian Journal of Management, Vol. 13 No. 2, pp. 137-157.","DOI":"10.1016\/S0956-5221(97)00002-X"},{"key":"key2021010200571443600_b28","doi-asserted-by":"crossref","unstructured":"Hartman, L.P. , Rubin, R.S. and Dhanda, K.K. (2007), \u201cThe communication of corporate social responsibility: United States and European Union multinational corporations\u201d, Journal of Business Ethics, Vol. 74, pp. 373-389.","DOI":"10.1007\/s10551-007-9513-2"},{"key":"key2021010200571443600_b29","unstructured":"KPMG (2011), KPMG International Survey of Corporate Responsibility Reporting 2011, KPMG, Amsterdam."},{"key":"key2021010200571443600_b30","doi-asserted-by":"crossref","unstructured":"Legendre, S. and Coderre, F. (2013), \u201cDeterminants of GRI G3 application levels: the case of the fortune global 500\u201d, Corporate Social Responsibility and Environmental Management, Vol. 20, pp. 182-192.","DOI":"10.1002\/csr.1285"},{"key":"key2021010200571443600_b31","doi-asserted-by":"crossref","unstructured":"Maignan, I. and Ralston, D.A. (2002), \u201cCorporate social responsibility in Europe and the US: insights from businesses' self-representations\u201d, Journal of International Business Studies, Vol. 33 No. 3, pp. 497-514.","DOI":"10.1057\/palgrave.jibs.8491028"},{"key":"key2021010200571443600_b32","doi-asserted-by":"crossref","unstructured":"Moreno, A. and Capriotti, P. (2009), \u201cCommunicating CSR, citizenship and sustainability on the web\u201d, Journal of Communication Management, Vol. 13 No. 2, pp. 157-175.","DOI":"10.1108\/13632540910951768"},{"key":"key2021010200571443600_b33","doi-asserted-by":"crossref","unstructured":"Morhardt, J.E. (2010), \u201cCorporate social responsibility and sustainability reporting on the internet\u201d, Business Strategy and the Environment, Vol. 19, pp. 436-452.","DOI":"10.1002\/bse.657"},{"key":"key2021010200571443600_b34","doi-asserted-by":"crossref","unstructured":"Morsing, M. , Schultz, M. and Nielsen, K.U. (2008), \u201cThe \u2018catch 22\u2019 of communicating CSR: findings from a Danish study\u201d, Journal of Marketing Communications, Vol. 14 No. 2, pp. 97-111.","DOI":"10.1080\/13527260701856608"},{"key":"key2021010200571443600_b48","doi-asserted-by":"crossref","unstructured":"Neu, D. , Warsame, H. and Pedwell, K. (1998), \u201cManaging public impressions: environmental disclosures in annual reports\u201d, Accounting, Organizations and Society, Vol. 23 No. 3, pp. 265-282.","DOI":"10.1016\/S0361-3682(97)00008-1"},{"key":"key2021010200571443600_b35","doi-asserted-by":"crossref","unstructured":"Newson, M. and Deegan, C. (2002), \u201cAn exploration of the association between global expectations and corporate social disclosure practices in the Asia-Pacific region\u201d, The International Journal of Accounting, Vol. 37 No. 2, pp. 183-213.","DOI":"10.1016\/S0020-7063(02)00151-6"},{"key":"key2021010200571443600_b36","doi-asserted-by":"crossref","unstructured":"Orij, R. (2010), \u201cCorporate social disclosures in the context of national cultures and stakeholder theory\u201d, Accounting, Auditing & Accountability Journal, Vol. 23 No. 7, pp. 868-889.","DOI":"10.1108\/09513571011080162"},{"key":"key2021010200571443600_b37","doi-asserted-by":"crossref","unstructured":"Pollach, I. (2005), \u201cCorporate self-presentation on the WWW Strategies for enhancing usability, credibility and utility\u201d, Corporate Communications: An International Journal, Vol. 10 No. 4, pp. 285-301.","DOI":"10.1108\/13563280510630098"},{"key":"key2021010200571443600_b38","doi-asserted-by":"crossref","unstructured":"Roberts, R.W. (1992), \u201cDeterminants of corporate social responsibility disclosure: an application of stakeholder theory\u201d, Accounting, Organizations and Society, Vol. 17 No. 6, pp. 595-612.","DOI":"10.1016\/0361-3682(92)90015-K"},{"key":"key2021010200571443600_b39","doi-asserted-by":"crossref","unstructured":"Saida, D. (2009), \u201cContribution on the analysis of the environmental disclosure: a comparative study of American and European multinationals\u201d, Social Responsibility Journal, Vol. 5 No. 1, pp. 83-93.","DOI":"10.1108\/17471110910940023"},{"key":"key2021010200571443600_b40","doi-asserted-by":"crossref","unstructured":"Simnett, R. , Vanstraelen, A. and Chua, W.F. (2009), \u201cAssurance on sustainability reports: an international comparison\u201d, The Accounting Review, Vol. 84 No. 3, pp. 937-967.","DOI":"10.2308\/accr.2009.84.3.937"},{"key":"key2021010200571443600_b41","doi-asserted-by":"crossref","unstructured":"Tagesson, T. , Blank, V. , Broberg, P. and Collin, S.-O. (2009), \u201cWhat explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations\u201d, Corporate Social Responsibility and Environmental Management, Vol. 16, pp. 352-364.","DOI":"10.1002\/csr.194"},{"key":"key2021010200571443600_b42","doi-asserted-by":"crossref","unstructured":"Ullman, A.E. (1985), \u201cData in search of a theory: a critical examination of the relationships among social performance, social disclosure and economic performance of US firms\u201d, Academy of Management Review, Vol. 10 No. 3, pp. 540-557.","DOI":"10.2307\/258135"},{"key":"key2021010200571443600_b43","doi-asserted-by":"crossref","unstructured":"van der Laan Smith, J. , Adhikari, A. and Tondkar, R.H. (2005), \u201cExploring differences in social disclosures internally: a stakeholder perspective\u201d, Journal of Accounting & Public Policy, Vol. 24, pp. 123-151.","DOI":"10.1016\/j.jaccpubpol.2004.12.007"},{"key":"key2021010200571443600_b44","doi-asserted-by":"crossref","unstructured":"Wanderley, L.S.O. , Lucian, R. , Farache, F. and de Sousa Filho, J.M. (2008), \u201cCSR information disclosure on the web: a context-based approach analysing the influence of country of origin and industry sector\u201d, Journal of Business Ethics, Vol. 82, pp. 369-378.","DOI":"10.1007\/s10551-008-9892-z"},{"key":"key2021010200571443600_b46","doi-asserted-by":"crossref","unstructured":"Young, S. and Marais, M. (2012), \u201cA multi-level perspective of CSR reporting: the implications of national institutions and industry risk characteristics\u201d, Corporate Governance: An International Review, Vol. 20 No. 5, pp. 432-450.","DOI":"10.1111\/j.1467-8683.2012.00926.x"},{"key":"key2021010200571443600_frd1","unstructured":"Guthrie, J. and Parker, L. (1990), \u201cCorporate social disclosure practice: a comparative international analysis\u201d, Advances in Public Interest Accounting, Vol. 3 No. 2, pp. 159-175."},{"key":"key2021010200571443600_frd2","doi-asserted-by":"crossref","unstructured":"Williams, S.M. and Pei, C.A. (1999), \u201cCorporate disclosures by listed companies on their web sites: an international comparison\u201d, The International Journal of Accounting, Vol. 34 No. 3, pp. 389-419.","DOI":"10.1016\/S0020-7063(99)00016-3"}],"container-title":["Baltic Journal of Management"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/BJM-10-2013-0151","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/BJM-10-2013-0151\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/BJM-10-2013-0151\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T23:33:29Z","timestamp":1753400009000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/bjm\/article\/9\/2\/231-250\/273975"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2014,4,1]]},"references-count":48,"journal-issue":{"issue":"2","published-print":{"date-parts":[[2014,4,1]]}},"alternative-id":["10.1108\/BJM-10-2013-0151"],"URL":"https:\/\/doi.org\/10.1108\/bjm-10-2013-0151","relation":{},"ISSN":["1746-5265"],"issn-type":[{"value":"1746-5265","type":"print"}],"subject":[],"published":{"date-parts":[[2014,4,1]]}}}