Embracing sustainability through corporate communication : an international case of CSR disclosure

Setayesh Sattari, Arash Kordestani, Kaveh Peighambari, Pejvak Oghazi

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Abstract

The environmental and social responsibility of multinational enterprises (MNEs) has become a significant issue in recent years. As a result, MNEs can generate favorable attitudes and gain legitimacy among their culturally and socially diverse stakeholders in international markets by disclosing information about their CSR activities using various tools. This study considers the content of one type of these communication tools: the CSR report. However, for CSR information to be communicated efficiently, it must first and foremost be understandable and readable for MNEs' global stakeholders with different language skills and comprehension abilities. Through a content analysis of CSR disclosure of ten of the most sustainable MNEs, we aim to answer the question of whether they are readable or not among their international stakeholders. By using 14 readability indices, the results show that these reports are not readable enough for the international audience of the enterprises and that the extent of their syntactic complexity makes them difficult to comprehend.
Original languageEnglish
Title of host publicationSocially responsible international business : Critical issues and the way forward
EditorsLeonidas C. Leonidou, Constantine S. Katsikeas, Saeed Samiee, Constantinos N. Leonidou
Number of pages22
PublisherEdward Elgar
Publication date2019
Pages484-505
ISBN (Print)9781788114110
ISBN (Electronic)9781788114127
DOIs
Publication statusPublished - 2019
MoE publication typeA3 Book chapter

Publication series

NameNew Horizons in International Business series

Keywords

  • 512 Business and Management
  • CSR disclosure
  • Readability
  • Multinational Enterprises
  • Stakeholder theory
  • Signaling theory
  • Legitimacy theory
  • Sustainability

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