Determinants of Internet Corporate Social Responsibility Communication : Evidence from France

This research identifies determiners of internet Corporate Social Responsibility (CSR) communication of the 53 French enterprises which are members of “l'Observatoire sur la Responsabilité Sociétale des Entreprises (ORSE)”. This study is completed in two phases. First, we use an analytical grid and develop a scoring technique. We classify the French companies in our sample according to the intensity of their responsible communication on the Internet. Then, we test a set of hypotheses to highlight the explanatory variables of the communication level on the Internet of the responsible enterprise. The results indicate the performance of firms is positively related to the level of CSR communication trough the web