CORPORATE SOCIAL RESPONSIBILITY REPORTING ON FORTUNE 500 CORPORATE WEBSITES: REVIEW AND ANALYSIS

Michelle B. Kunz
Morehead State University

ABSTRACT

This study analyzes the corporate social responsibility (CSR) information posted on
Fortune 500 company websites, and formal reports posted. The terms or labels used to identify
this information on the website and the title used for formal reports are examined with regard to
influence based upon corporate size, industry, and location of corporate operations. Additional
content analysis of the formal reports examined references to international reporting standards.
Findings indicate corporate size and location of operations are most likely to influence reporting
format and content. Industry does not appear to have an effect on reporting.

Keywords: Corporate social responsibility, labels, reporting, reporting standards