User’s Attitude Toward Website as a Form of CSR Information

Abstract

CSR becomes an important part of a company, because it represents an entity's efforts to preserve social and environmental sustainability to maintain sustainable development. The disclosure of company information has grown by utilizing website pages, not only through financial statements.This study aims to determine whether the appearance of a website that contains company's CSR information can affect the user's attitude towards it. Through the experimental method, researchers collect primary data by handed out some questionnaires that will be filled in accordance with the appearance of the website seen by respondents. This study conducted data analysis using the Mann-Whitney Test. The results show that the users' attitude towards website with more attractive views is higher than the website with a static display. Thus it can be said that the richer a website, the attitude shown by stakeholders associated with the website will be better. In addition, the level of trust and satisfaction with information presented on websites with a more attractive appearance is higher than websites with a static display.

ESG Ratings in the Corporate Reporting of DAX40 Companies in Germany: Effects on Market Participants

“…In order to measure the effect of disclosing ESG rating results in corporate reporting on non-professional stakeholders, we consider that they might not read the companies' annual and sustainability reports due to time restrictions or their insufficient ability to process and evaluate such information [34,35]. Therefore, the literature suggests not using the websites of companies as a common channel for decision-making by non-professional stakeholders [96][97][98]. Thus, we add hand-collected ESG rating information from the websites and press releases of DAX40 companies to our sample of non-professional stakeholders and group the companies according to their disclosure of ESG rating results on their company websites.…”