E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’

Puentes, Raquel; Mozas, Adoración; Jurado, Enrique Bernal; Ávila, Rafael Chaves

doi:10.1080/02642069.2012.677831

Cited by 16 publications

(11 citation statements)

References 72 publications

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“…This may be because SME generally have small organisational structures, low awareness of CSR issues and low accountability requirements. The finding that Portuguese SME rarely use websites to communicate their engagement in CSR practices is in accordance with that of Puentes et al (2012) in Spanish small non-profit organisations. The features organisational chart, employment opportunities, financial status, and CSR policy are significantly more often found in medium-sized enterprises than in small enterprises (χ 2 test, p = 0.013, p = 0.000, p = 0.000, p = 0.012).…”

Section: Website Adoption Levelsupporting

confidence: 80%

“…First, the few existing studies on website evaluation of SME investigate only a reduced number of features, usually focusing on content (Kim et al, 2011;Meroño-Cerdan and Soto-Acosta, 2007;Puentes et al, 2012) and eventually on a few design features (García-Borbolla et al, 2005;Mendo and Fitzgerald, 2005;Soto-Acosta and Meroño-Cerdan, 2006;Sun et al, 2012), or are sector-specific (Burgess et al, 2011;Schmidt et al, 2008). Hence, there is a lack of studies that evaluate a comprehensive set of both website content and design features across different sectors.…”

Section: Discussionmentioning

confidence: 99%

“…Similarly, Meroño-Cerdan and Soto-Acosta (2007) assess website content features of 288 SME in Murcia (Spain). More focused studies are Puentes et al (2012), Kim et al (2011) and Gonçalves et al (2012a), who analyse, respectively, corporate social responsibility (CSR), Web 2.0, and accessibility features on SME websites. This stream of studies provides a more in-depth analysis of website features, but, as Schmidt et al (2008) point out, construct validity may be an issue.…”

Section: Website Evaluation Of Smementioning

confidence: 99%

“…Given that it incorporates distinct types of information, the informative dimension can be divided into two separate dimensionsorganisation information and commercial information. The growing importance of social and environmental concerns in SME have led some authors (e.g., Puentes et al, 2012) to examine information content about CSR policy.…”

Section: Website Content and Designmentioning

confidence: 99%

“…This is rather surprising, as small and medium-sized enterprises (SME) account for ~90% of enterprises and more than 50% of employment worldwide (World Bank, 2013), along with the fact that SME have unique features (Simmons et al, 2008). Furthermore, the rare exceptions analyse only a limited set of content features and sometimes a few design features, or are confined to certain sectors (Burgess et al, 2011;Kim et al, 2011;Meroño-Cerdan and Soto-Acosta, 2007;Puentes et al, 2012;Schmidt et al, 2008;Sun et al, 2012). In addition, among the EU28 SME, Portugal has one of the lowest website adoption level -58% (Eurostat, 2013).…”

Section: Introductionmentioning

confidence: 99%

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Website content and design in SME: insights from Portugal

Lopes

Melão

2016

IJEB

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Abstract:Although there is a vast amount of literature on website evaluation, relatively little has been written about the analysis of websites of small and medium-sized enterprises (SME). This paper examines a comprehensive set of content and design features of 915 websites of Portuguese SME, as well as the relationship between these features and enterprise size. The results indicate that the majority of the websites are used to convey information, rather than to make transactions, support networking and collaboration or to interact dynamically with users. Accessibility or privacy and security features are not common among websites. Web 2.0 features have a low presence in SME websites, but social media emerged as a construct. In contrast with existing literature, the study has found that website content and design features are positively related with enterprise size. The contributions and implications are discussed together with avenues for further research.

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Section: Website Adoption Levelsupporting

confidence: 80%

Section: Discussionmentioning

confidence: 99%

Section: Website Evaluation Of Smementioning

confidence: 99%

Section: Website Content and Designmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Website content and design in SME: insights from Portugal

Lopes

Melão

2016

IJEB

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Measuring museum sustainability within the framework of institutional theory: A dictionary‐based content analysis of French and British National Museums' annual reports

Cerquetti,

Sardanelli,

Ferrara

2023

Corp Soc Responsibility Env

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In the context of increasing attention on museum sustainability, this research adopts a dictionary‐based, content‐analysis approach to measure the degree of sustainability disclosed in European museum annual reports and similar documents. The analysis is carried out through the lens of institutional theory, assuming that the presence of formal and informal regulations positively affects the level of sustainability in annual reporting practices. Furthermore, the paper discusses the level of sustainability disclosed by different types of museums and the impact of the COVID‐19 pandemic on the extent of sustainability‐oriented reporting. The article compares top public museums in the UK and France, the European countries where accountability practices are most deeply rooted for legal and cultural reasons, and where the most visited museums in the world are located. The findings show that the type of museum and the country significantly affect the ESG (Environmental, Social, and Governance) score, whereas mentioning COVID‐19 or the year of publication does not.

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Web‐based corporate social responsibility disclosure practices: A systematic literature review and research directions

Radwan,

Russo

2024

Corp Soc Responsibility Env

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The current paper aims to conduct a comprehensive systematic review of the existing literature on web‐based Corporate Social Responsibility (CSR) disclosure practices and introduce suggestions for scholars in this research area. To achieve this main objective, a systematic literature review technique was adopted, consisting of the content analysis of 119 papers from different scientific databases utilizing specific inclusion and exclusion criteria. The findings of the study show that scholars have a strong and continuing interest in a variety of web‐based Corporate Social Responsibility disclosure (CSRD) aspects. Moreover, the investigation revealed that stakeholder, legitimacy, institutional, and Media‐Richness theories were more prevalent in the online CSRD literature. According to the investigation, the two key determinants of online CSRD are firm‐ and country‐level characteristics. The results further confirm that content analysis is the most common research methodology. Furthermore, the bulk of online CSRD studies are from Spain, Malaysia, and the United States. Moreover, findings indicate that samples of 91 up to 200 entities from listed companies from multiple industries and banks are the most common sample sizes and sectors. The review suggests that there is a gap in the use of mixed methodological studies. The current work has some limitations. In more detail, this study limited the search to reviewing 119 papers published in English peer‐reviewed journals that focused on web‐based CSR disclosure practices until February 2023, so there might be other academic studies accidentally missed. Future studies will require a mixed methodological approach, including quantitative (e.g., document analysis) and qualitative research methods (i.e., interviews and case studies), to examine, for example, the determinants (e.g., corporate governance mechanisms, cultural dimensions, ESG performance scores, and prosperity status like country governance, investment environment) and consequences (i.e., corporate cash holdings, credit ratings) of web‐based CSR disclosure in various sectors such as the banking sector, Universities, SMEs, and MNCs. The study reveals a strong interest in web‐based CSR aspects, emphasizing its significance in fostering societal relationships among businesses and their stakeholders. Furthermore, the study suggests that professional bodies, regulators, and policymakers should establish effective standards for CSRD on websites to ensure the quality, quantity, and type of information available. The originality of this paper derives from its being one of the first papers to date that analyses comprehensively and systematically all the articles related to internet CSR disclosure practices and brings out interesting directions for future research.

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E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’

Cited by 16 publications

References 72 publications

Website content and design in SME: insights from Portugal

Website content and design in SME: insights from Portugal

Measuring museum sustainability within the framework of institutional theory: A dictionary‐based content analysis of French and British National Museums' annual reports

Web‐based corporate social responsibility disclosure practices: A systematic literature review and research directions

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