Determinants of Web-based CSR Disclosure in the Food Industry

摘要: Purpose –Web-based CSR disclosure bears a variety of advantages for firms. Determining factors web-based have been analyzed in several papers. However, only limited research has conducted on both, the food industry and small midsized enterprises. This paper is one contribution to fill this gap as we investigate communication processors including SME. Design/methodology/approach – We corporate websites N=71 producers from North Rhine-Westphalia, Germany using dictionary-based content analysis. Based an ordered logit model relationship between size, profitability, indebtedness closeness market was estimated. Economic data were obtained commercial database Dafne. Findings Our results reveal that larger firms provide relatively more information than smaller There no significant profitability or company ambiguous ones with regard determinant ‘closeness market’. Regarding different areas found social compared environmental aspects underrepresented. Practical implications Social could be used differentiation at market. Furthermore fewer it might worthwhile analyze central impediments those companies. Originality/Value contributes ongoing discussion about firms’ communication. It provides convenience sample 71 processing firms’, SME, insight regarding determinants websites. With focus inclusion SMEs contribute our study two under-researched areas.