Faculty Research at Morehead State University


A Proposed Investigation of Corporate Social Responsibility Reporting on Fortune 500 Corporate Websites

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This paper presents a proposed methodology for examining corporate social responsibility reporting (CSR) by major corporations. A review of CSR literature is presented and initial results of data collected from Fortune 500 corporate websites is reported. More than 80% of the Fortune 500 companies posted CSR-related information on their corporate websites, employing a wide variety of labels. Initial analyses indicate that size of the corporation, locations of operations, and industry influence the presence and format of CSR information as well as the labels used to identify it on corporate websites. The paper concludes with additional recommended analyses.