Cross-National CSR Web Reporting: A Comparative Analysis of Multinational Corporations in the U.S. and South Korea

Abstract

This study investigated the extent of corporate social responsibility (CSR) Web reporting and the variations in CSR indicators among publicly traded, multinational corporations in the US and South Korea. The study supports previous research in CSR Web reporting across countries and regions of the world that CSR development is more advanced in the Western world where CSR as a concept was originated. Indeed, the U.S. companies in this study showed greater depth and scope of CSR information disclosure compared to the less developed country of South Korea.