Determinants of corporate social disclosure in the franchising sector: insights from French franchisors’ websites

Rozenn Perrigot (), Bruno Oxibar () and Frédérique Déjean ()
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Rozenn Perrigot: IGR-IAE Rennes - Institut de Gestion de Rennes - Institut d'Administration des Entreprises - Rennes - UR - Université de Rennes
Bruno Oxibar: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Frédérique Déjean: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: This paper focuses on the notion of corporate social responsibility (CSR) within the franchising sector. More specifically, a set of research hypotheses derived from Regulation Theory and Transaction Cost Analysis addresses the relationships first between the chain size and the extent of corporate social disclosure (CSD) on franchisors' websites, and then between the percentage of company-owned units within the chain and the extent of corporate social disclosure (CSD) on franchisors' websites. The empirical study encompasses a total of 136 French franchise chains. Findings reveal that 86.03% of these franchisors communicate about their CSR activities on their website. Moreover, a significant relationship exists between chain size (respectively, the percentage of company-owned units within the chain) and the extent of CSD provided on franchisors' websites.

Keywords: Franchising; Corporate social responponsabilities CSR; Corporate social disclosure; Chain size; Percentage of company-owned units (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (6)

Published in Journal of Small Business Management, 2015, 53 (2), pp.321-339. ⟨10.2139/ssrn.2005702⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01371726

DOI: 10.2139/ssrn.2005702

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