Article2009

Media richness, user trust, and perceptions of corporate social responsibility

Charles H. Cho · Jillian Alderman · Amy M. Hageman · Dennis M. Patten

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Financial Reporting and XBRL

Abstract

Purpose The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on user perception about corporate social and environmental responsibility. Design/methodology/approach The paper's methodology is a three‐by‐two between‐subjects design experiment, manipulating presentation medium and industry type. Participants viewed social and environmental web site disclosures and completed and communicated their perceptions of trust and the experimental companies' corporate social responsibility. Findings The presentation medium richness of social and environmental web site disclosures is positively associated with: trusting intentions, but not trusting beliefs, of web site users; and user perception of corporate social and environmental responsibility. Research limitations/implications As with all controlled experiments, the research design focused on internal validity to maintain control over the task design, manipulation, and measurement of variables. While this required trade‐offs with external validity, the task was designed based on real‐world scenarios to maintain high levels of external validity within the experimental setting. Practical implications The paper provides evidence that corporations could use enhanced web‐based technology to potentially mislead users regarding their performance in the social domain. Originality/value The paper extends the visual disclosure literature by examining the richness of the image/visual media, and investigates whether user perceptions are impacted by the variations in its richness.

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References

1980Significance tests and goodness of fit in the analysis of covariance structures.1986Organizational Information Requirements, Media Richness and Structural Design 2015A Beginner's Guide to Structural Equation Modeling 1973On the psychology of prediction.2004A Beginner's Guide to Structural Equation Modeling 2002Developing and Validating Trust Measures for e-Commerce: An Integrative Typology 2000Time Flies When You’re Having Fun: Cognitive Absorption and Beliefs About Information Technology Usage1 1975Organizational Legitimacy: Social Values and Organizational Behavior

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