Articlehybrid2023

Transparency reports as CSR reports: motives, stakeholders, and strategies

Amanda Reid · Evan Sparks Ringel · Shanetta M. Pendleton

51 citations0/0 files storedSocial Responsibility Journal

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Corporate Social Responsibility Reporting Public Relations and Crisis Communication Corporate Social Responsibility and Sustainability

Abstract

Purpose The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility (CSR) reporting. The self-denominated transparency report serves a dual purpose of highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance and requests for user data. Drawing on legitimacy theory, neo-institutional theory and stakeholder theory, this exploratory study examines how ICT companies are implementing industry-specific voluntary disclosures as a form of CSR. Design/methodology/approach A content analysis of ICT voluntary nonfinancial reporting ( N = 88) was used to identify motivating principles, the company positioning to stakeholders, the relevant publics and intended audience of these disclosures and the communication strategy used to engage primary stakeholders. Findings Key findings suggest that most ICT companies used transparency reporting to engage consumers/users as their primary stakeholders and most used a stakeholder information strategy. A majority of ICT companies signaled value-driven motives in their transparency reports while also positioning the company to stakeholders as a protector of user data and advocate for consumer rights. Originality/value This study enriches the literature on CSR communication strategies and reporting practices by extending it to an underdeveloped topic of study: novel voluntary disclosures as CSR activities of prominent ICT companies (i.e. “Big Tech”). These polyphonic reports reflect varied motives, varied positioning and varied stakeholders. For market-leading companies, transparency reporting can serve to legitimize existing market power. And for midsize and emerging companies, transparency reporting can be used to signal adherence to industry norms – set by market-leading companies.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 1995Managing Legitimacy: Strategic and Institutional Approaches 1991The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance 2007Why would corporations behave in socially responsible ways? an institutional theory of corporate social responsibility 2008“Implicit” and “Explicit” CSR: A Conceptual Framework for a Comparative Understanding of Corporate Social Responsibility 2002Introduction 2007Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis

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