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The chapter proposes a model for evaluating environmental information based on informativity as a measurement of whether corporate environmental disclosures provide readers with information relevant for making reasonable assessments of companies’ environmental work.

On a general level, informativity denotes a set of universal principles for information qualities. In order to make informed assessments, information ought to provide readers with information on specific projects, outcome, and long-term impact. The model proposed herein allows researchers and practitioners to quantify corporate environmental information based on a set of key textual variables. By allowing for the quantification of qualitative information, the model allows for comparative studies of CSR communication across, for example, companies, sectors, and nations.

The model is applicable for corporations with an interest to evaluate their performance by applying standardized and set principles.

The model can be used as a tool for consumers and investors alike in making better and more informed assessments about a corporation’s environmental initiatives and performances. This application is particularly relevant for stakeholders with an interest in developing statistical data for assessing and benchmarking environmental communication.

The chapter proposes a model for evaluating environmental information as a measurement of whether corporate environmental disclosures provide readers with information relevant for making reasonable assessments of companies’ environmental work.

The chapter describes the research objectives and different steps of the systematic literature review of existing studies on greenwashing. Both academics and practitioners may find this literature review useful, as it identifies the key features of the greenwashing research in a wide range of disciplines (management, marketing, accounting, corporate communication, etc.). The systematic literature review sheds light on the greenwashing types (and research gaps) in which the phenomenon takes shape. Time horizon (1990–mid 2021), keywords selection for queries on academic search engines, data collection, filtering criteria, etc., are explained and discussed in detail before presenting the main results in terms of frequency of publications over years, leading outlets in greenwashing research, trending articles, levels of analysis, geographical affiliation of first authors, theoretical approaches and methods used in this field of research. The chapter concludes by summarising the main types of greenwashing and possible avenues of research.

This chapter aims to understand the communication practices of CSR in technological environments, specifically corporate websites. It is important to know what are the dimensions of CSR most valued in online communication, what content is more widespread, and if there is dialogic communication between organizations and different stakeholders. It was used a quantitative method of analysis, using the expanded web content analysis. It was based on the study results of the 1,000 largest Portuguese companies published by the Economic Journal in 2014. The chapter includes the analysis of the best companies from 24 sectors of activity of Portugal. Portuguese organizations use their websites to communicate about CSR practices. A large majority of companies dedicate to these subjects a higher number of pages. The findings indicate that the issues disseminated are various, but the predominance content is related to environmental dimension. Results suggest a low level of dialogic dimension adoption. It is proposed a theoretical framework of online communication of CSR that integrates a set of indicators from three interlinked dimensions: the technical dimension, the informational dimension and dialogical dimension, considering the different kind of publics and the different practice areas inherent to CSR. This framework is a contribution to the deepening of knowledge and understanding of online communication of CSR practices, on the perspective of public relations theory. It has practical implications to communication, because it proposes guidelines that should be considered in an effective online communication of CSR in organizations of various sectors of activity in Portugal. It is proposed a theoretical framework of an effective online communication of CSR that integrates a set of indicators from three interlinked dimensions that are part of the dialogical capacity of organizations.

Diverse understanding of corporate social responsibility (CSR) abounds among scholars and practitioners in Nigeria. The purpose of this chapter is to reinvent CSR in Nigeria through a deeper understanding of the meaning and theories of this nebulous concept for better application in the industry. The qualitative research approach is adopted, relying on critical review of scholarly articles on CSR, website information of selected companies and institutional documents. It was found that there are diverse meanings of CSR in the reviewed literature, but the philanthropic initiatives and corporate donations for social issues are the common CSR practices in Nigeria. Besides, the eight dominant theories of CSR that find relevance for applications in the industry are shareholder/agency, stakeholder, legitimacy, instrumental, social contract, conflict, green and communication theories. The implication of the discourse is that better understanding and application of CSR theories would strengthen conceptual, theoretical and empirical research in the field of CSR. Besides, CSR theories are useful sources of information for practitioners for designing social responsibility policies and practices as well as for providing scholars with sound theoretical framework for academic research.

Online CSR communication of top Hungarian companies has been analysed, aiming at the exploration of the internal and external consistency of corporate communication practices.

Critical discourse analysis was implemented in the research of selected corporate web pages and social media presence of the companies in the sample. Then a comparison of online disclosure and the unethical/illegal activities of selected industries – telecommunication, construction and retail – was made.

No positive correlation between the culpability and the intensity of online CSR communication was detected. Therefore, it is not confirmed that disclosure of socially responsible activities and principles on the web is a mere corporate lip service. However, in certain highly controversial industries companies intensively communicate about their CSR actions on the one hand, and commit different forms of misconduct on the other.

Our methodology certainly has limitations since we registered only a few forms of unethical behaviour. Additionally, our focus was on large Hungarian companies, therefore the opportunity for generalization is limited.

Our findings show remarkable dissonances in CSR communication and point to a rhetoric-reality gap that needs more attention from practitioners as well.

Applications of critical discourse analysis of online CSR communication is relatively rare, only few studies have been conducted so far to explore potential dissonances and contradictions within online communication and between communication and real activities.

The current study examines the role of social media for designing effective corporate social responsibility (CSR) communication strategy for modern business organisation to engage their stakeholders.

A structured survey questionnaire is used to collect data from multiple stakeholders through social media platforms including Facebook, Twitter, YouTube and LinkedIn. The data is collected from employees, customers and investors of different companies in Pakistan. The data is analysed to examine the perceptions of different stakeholders towards effectiveness of social media for CSR communication.

The results indicate that the majority of respondents think that social media is very important platform to communicate CSR activities. Overall, respondents believe that social media is a trustworthy tool to communicate CSR activities and engage stakeholders. Customers believe that communication of CSR activities through social media influence their buying behaviour positively. We found strong intentions among employees to work for socially responsible corporations who are successful in communicating their CSR initiatives to their employees through social media.

The study collected data from Pakistan only, a larger sample from different countries can provide more interesting results. The study didn’t used sophisticated statistical tests; the future studies can develop a rigorous theoretical model explaining how use of social media as communication strategy can influence the behaviour of diverse stakeholders.

Since social media is becoming an effective communication platform, corporations should pay more focus on using social media. The corporations should encourage stakeholders’ views related to CSR communication on social media and carefully address their suspicions in order to engage them.

There is sparse research in literature that examine the use of social media to engage organisational stakeholders. The current study provides a direction to future researchers to explore this area and explain the use of social media as CSR communication strategy in better way.

The chapter begins the analysis by showing how the wider concept of ethical behaviour in organisations can be considered as the starting point to interpret the rise of environmental concerns in business operations as well as of greenwashing, primarily seen as a form of business misconduct. The focus on corporate environmentalism, intended as the deliberate process by which companies assimilate environmental concerns into their decision-making, provides the proper background to examine the birth of the concept of greenwashing. The discussion about ever-growing ethical issues, such as the conflict between private gain and public good, the tension between moral principles and profits, intertwines with the discourse on corporate sustainability and corporate social responsibility. Specifically, a distinction is made between mandatory and voluntary CSR disclosures, with the aim of elucidating further reasons behind greenwashing temptations. Lastly, the chapter concludes with the discussion of deceptive communication activities of companies that are described as different forms of identity-washing.

We examine the role of communication in stimulating consumer attitudes and buying behavior regarding corporate social responsibility (CSR).

We review the literature on communicating CSR to consumers through (1) messages constructed and verified by the company (such as product claims and corporate advertising), (2) messages constructed by the company, but verified by a third party (such as disclosures), and (3) messages constructed and verified by a third party (such as independent consumer guides and publicity).

Communication messages constructed and verified by the company can be quite effective in persuading consumers, if they are communicated in a credible way. The latter can, for example, be done by including specific behaviors and/or outcomes in the message. Messages constructed by the firm, but verified by a third party tend to have a higher credibility, but risk containing either too little information or too much. Finally, messages constructed and verified by a third party can be seen as highly credible, but can sometimes be seen as merely PR. In addition, both messages focusing on deontological responsibility (the firm’s motives and behavior), and messages focusing on consequentialist responsibility (the outcomes of the firm’s behavior) seem important to consumers.

The results offer suggestions on how to communicate about CSR to consumers.

The chapter provides the first comprehensive overview of the literature on communication about CSR to consumers.

Nowadays, social and environmental reporting is approached in different ways, paths and fields by either large-, small-, or medium-sized enterprises (SMEs). However, as demonstrated by previous scholars, SMEs have been critically discussed because they provide lack of proper sustainability disclosure. The fact that the predominant approach of SMEs toward social responsibility is often “sunken” and not “explicit” can drive the lack of disclosure. Furthermore, unstructured communication practices create difficulties in measuring and reporting the sustainability reporting phenomenon in SMEs. The aim of our study is to shed light on the activity of SMEs’ sustainability reporting and disclosure, specifically, by addressing the variables that influence the choice of the guidelines used to prepare sustainability reports.

The research has been carried out by using qualitative and quantitative methodologies. The empirical evidence is based on all the Italian companies, mostly SMEs, that were certified in 2011 as having adopted both environmental (i.e., ISO14001 or EMAS) and social (i.e., SA8000) management systems. A multivariate linear regression model has been developed to address the influence of several variables (i.e., financial performance, size, time after achievement of the certifications, group/conglomerate control, etc.) on the guidelines’ choice for preparing sustainability reports.

Our findings demonstrate that SMEs prefer to use simple guidelines such as those guidelines that are mandatory under management system certifications. However, the sustainability disclosure driven by the adoption of international guidelines may be more complex if the SME is controlled within a group of companies or if a significant amount of time has passed since the certification date. As such, we developed a taxonomy of their different behavioral drivers according to a legitimacy theory approach.

At this stage, our study didn’t focus on the contents’ quality of the disclosure and reporting practices adopted by SMEs, which is obviously a worthwhile and important area for further research. Furthermore, the analysis took into account the impact of a number of easily accessible variables; therefore, it can be extended to investigate the effect on disclosure of other relevant variables (i.e., nature of the board of directors, age, and industrial sector in which the company operates) as well as contexts prevailing in other countries.

The study represents an important contribution for understanding how and why managers might use externally focused disclosure on social and environmental issues to benefit the company’s legitimacy.

Our study provides interesting insights for policy makers who require social or environmental certification when calling for tenders or specific EU contracts, in order to put aside the “brand” or “symbol” and really focus on the disclosed practices.

Previous studies have provided only a few evidence about reporting practices and related influencing features of SMEs’ sustainability actions. As such, the study wishes to make a significant contribution to the existing literature on Corporate Social Responsibility (CSR) by providing relevant insights about the factors which influence the guidelines used by SMEs in preparing their sustainability reports.