@article{Sommer:199407,
      recid = {199407},
      author = {Sommer, Florian and Klink, Jeanette and Senkl, Daniela and  Hartmann, Monika},
      title = {Determinants of Web-based CSR Disclosure in the Food  Industry},
      journal = {International Journal on Food System Dynamics},
      address = {2015-01},
      number = {1012-2016-81232},
      pages = {8},
      year = {2015},
      abstract = {Purpose –Web-based CSR disclosure provides a variety of  advantages for firms. Determining factors for web-based CSR  disclosure have been analyzed in several papers. However,  only limited research has been conducted on both, the food  industry and small and midsized enterprises. This paper is  one contribution to fill this gap as we investigate  web-based CSR communication of food processors including  SME.
Design/methodology/approach – We analyzed corporate  communication on the websites of 71 food producers from  North Rhine-Westphalia, Germany using dictionary-based  content analysis. Based on an ordered logit model the  relationship between CSR communication and size,  profitability, indebtedness and closeness to market was  estimated. Economic data were obtained from the commercial  database DAFNE.
Findings – Our results reveal that larger  firms provide relatively more CSR information than smaller  firms. There was no significant relationship between CSR  disclosure and profitability or indebtedness of a company  and an ambiguous relationship with regard to the  determinant ‘closeness to market’. Regarding the different  areas of communication we found that social compared to  environmental aspects were underrepresented.
Practical  implications – Social aspects of CSR could be used for  differentiation in the market. Furthermore, as smaller  firms provide relatively less information on CSR it might  be worthwhile to analyze the central impediments for CSR  communication for those companies.
Originality/Value – This  paper contributes to the ongoing discussion about firms’  CSR communication. From a convenience sample of 71 food  processing firms, including SME, it provides insight  regarding the determinants for CSR disclosure on firms’  websites. With the focus on the food industry and the  inclusion of SME we contribute with our study to two  under-researched areas},
      url = {http://ageconsearch.umn.edu/record/199407},
      doi = {https://doi.org/10.22004/ag.econ.199407},
}