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Online corporate social responsibility communication: an emerging country’s perspective

Kingsley Opoku Appiah (Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana)
Mary Asare Amankwah (Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana)
Lawrence Adu Asamoah (Department of Economics, Kwame Nkrumah University of Science and Technology, Kumasi, Ghana)

Journal of Communication Management

ISSN: 1363-254X

Article publication date: 7 November 2016

1019

Abstract

Purpose

The purpose of this paper is to examine the determinants of online corporate social responsibility (CSR) reporting of the insurance industry in Ghana. Specifically, it explores the impact of firm age, size and origin on online CSR reporting using data from 31 private insurance companies in Ghana.

Design/methodology/approach

The authors employ ordinary least squares regression analysis in the estimation of the influence of the predictive variables on firms’ online CSR disclosure.

Findings

The findings indicate positive insignificant association between online CSR disclosure and firm-specific characteristics (i.e. firm age, size and origin). These findings are robust to different specifications.

Originality/value

Research directed towards online CSR communications amongst private insurance firms in the context of emerging market are almost non-existent. This study therefore makes an important contribution by addressing the imbalances of CSR reporting in Ghanaian insurance firms.

Keywords

Citation

Appiah, K.O., Amankwah, M.A. and Adu Asamoah, L. (2016), "Online corporate social responsibility communication: an emerging country’s perspective", Journal of Communication Management, Vol. 20 No. 4, pp. 396-411. https://doi.org/10.1108/JCOM-06-2015-0048

Publisher

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Emerald Group Publishing Limited

Copyright © 2016, Emerald Group Publishing Limited

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