Cross-National CSR Web Reporting: A Comparative Analysis of Multinational Corporations in the U.S. and South Korea

Victor Kane, Altay Dikeç () and Jin Yong Park ()
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Victor Kane: RMIT Asia Graduate Centre, RMIT University Vietnam, 702 Nguyen Van Linh Boulevard, District 7 Ho Chi Minh City, Vietnam
Altay Dikeç: Kane Consulting, Los Angeles, California, USA
Jin Yong Park: Konkuk University School of Business, 120 Neungdong-ro, Gwangjin-gu, Seoul 143-701, South Korea

Review of Pacific Basin Financial Markets and Policies (RPBFMP), 2017, vol. 20, issue 01, 1-28

Abstract: This study investigated the extent of corporate social responsibility (CSR) Web reporting and the variations in CSR indicators among publicly traded, multinational corporations in the US and South Korea. The study supports previous research in CSR Web reporting across countries and regions of the world that CSR development is more advanced in the Western world where CSR as a concept was originated. Indeed, the U.S. companies in this study showed greater depth and scope of CSR information disclosure compared to the less developed country of South Korea.

Keywords: Corporate social responsibility; CSR practices; CSR information disclosure; emerging economies (search for similar items in EconPapers)
Date: 2017
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DOI: 10.1142/S0219091517500011

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