"Corporate Sustainability" or "Corporate Social Responsibility"? A Comparative Study of Spanish and Latin American Companies' Websites

被引:13
作者
Perez Canizares, Pilar [1 ]
机构
[1] Vienna Univ Econ & Business, Vienna, Austria
关键词
corporate communication in Spanish; web-based CSR; nonfinancial disclosure; corporate social responsibility; sustainability; evolution of CSR; sustainability communication; CSR COMMUNICATION; WEB SITES; SELF-PRESENTATION; DISCLOSURE; BUSINESS; AGENDA; MEDIA;
D O I
10.1177/23294906211023799
中图分类号
G2 [信息与知识传播];
学科分类号
05 ; 0503 ;
摘要
This study aims to compare how leading companies in Spain and in Spanish-speaking Latin America communicate corporate social responsibility or sustainability on their web pages. For this purpose, the pages of 68 companies were examined to establish the accessibility of such topics and to trace how their prominence and wording had evolved over time. The results show a trend toward greater uniformity in both Spain and Latin America, with corporate social responsibility/sustainability discourse gaining in prominence and "responsibility"-related terms being gradually replaced by those related to "sustainability." Various cases hint that changes in terminology may be unrelated to any clear distinction between both terms.
引用
收藏
页码:361 / 385
页数:25
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