Online CSR Disclosures of Philippines’ Top 30 Publicly-Listed Companies
This study investigated the extent of online CSR disclosures of the top 30 publicly-listed companies in the Philippines. Employing the content analysis approach, the study determined the CSR index of each company using Khasharmeh & Desoky’s approach (2013). Findingsrevealed that all the companies have stand alone section in their corporate websites where CSR activities are disclosed with “CSR” or “Sustainability” as the most popular heading. The study also found out that among the four CSR category themes,information related to community involvement, and environment themes are generally prioritized compared with the other category themes. Thesubject-companies havebelowaverage level of disclosure with overall disclosure index of 27.93. The study concluded that online CSR disclosures significantly varies along the four category themes while length of business of operation is considered as the only determinant of CSR disclosures among the firm attributes covered in the study.
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