Evaluating Constitutive Dimensions of CSR E-Communication: A Comparison between 'Business-To-Business' and 'Close-To-Market' Companies

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.