Abstract

Company responsibilities and their interpretation through concepts such as corporate social responsibility, corporate citizenship or sustainable development (CSR/CC/SD) occupy a central position today in research in public relations and company management. However, communication still seems to be the hidden link in corporate responsibility. There is still a big demand for works that delve into the way in which institutions communicate these responsibilities. To the extent that Internet has become an important medium for communicating with company stakeholders, interest has also arisen in how to communicate responsible behaviour through corporate websites. Earlier works have shown the growing importance of the medium for this undertaking and also the divergences in use taking place in different parts of the world. The authors of this article have developed a specific tool for analysing the treatment given in corporate websites to affairs of corporate social responsibility, corporate citizenship and sustainable development, and they have carried out an analysis of all the companies on the IBEX-35 index. In this article they present the first results for companies registered on the Spanish stock exchange.

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