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Abstract
Nowadays, companies are expected to conform to a socially-committed
model that not only creates maximum value for their shareholders or
members but also considers the impact of their actions on three fronts:
economic, social, and environmental. This is called Corporate Social
Responsibility (CSR). It is very much present in cooperative societies and is
a source of some of their unique features. The purpose of the present study is
to analyze “e-corporate social responsibility” in Spanish second-tier
cooperative societies. The focus of this study is the CSR information that
these enterprises provide through their web pages. Presenting such
information is typically part of a comprehensive CSR strategy and helps an
enterprise – cooperative or otherwise – to achieve a higher profile, identify
its values, and become more relevant to its stakeholders. The results of this
research reveal that second-tier cooperative societies make limited use of the
Internet as a means to communicate CSR-related information to their
stakeholders.