CSR Information Disclosure on the Web: A Context-Based Approach Analysing the Influence of Country of Origin and Industry Sector Lilian Soares Outtes Wanderley Rafael Lucian Francisca Farache Jose´ Milton de Sousa Filho ABSTRACT. Corporate social responsibility (CSR) has become a much-discussed subject in the business world. The Internet has become one of the main tools for CSR information disclosure, allowing companies to publicise more information less expensively and faster than ever before. As a result, corporations are increasingly con- cerned with communicating ethically and responsibly to the diversity of stakeholders through the web. This paper addresses the main question as whether CSR information disclosure on corporate websites is influenced by country of origin and/or industry sector. Analysing the websites of 127 corporations from emerging countries, such as Brazil, Chile, China, India, Indonesia, Mexico, Thailand and South Africa, it becomes evident that both country of origin and industry sector have a significant influence over CSR information disclosure on the web (CSRI- DOW). Based on the data studied, country of origin has a stronger influence over CSRIDOW than industry sector. KEY WORDS: corporate social responsibility (CSR), CSR communication, CSR information disclosure on the web, corporate website, cross-country study, emerg- ing countries Introduction Corporate social responsibility (CSR) has become a much-discussed subject in the business world and a number of issues have arisen, such as CSR com- munication. According to Morsing and Schultz (2006), messages regarding corporate ethics and social initiatives have the power to evoke strong positive reactions among stakeholders. As a result, corporations are increasingly concerned with com- municating to the diversity of stakeholder groups in an ethical and responsible fashion. This communication with stakeholders is accom- plished through a number of communication channels, such as sustainability reports, advertising campaigns on television, billboards and the Internet. The Internet is increasingly becoming one of the main tools for CSR information disclosure, as it allows companies to publicise more information less expensively and faster than ever before. This medium has been used as a multimedia communication Lilian S. Outtes Wanderley is a Professor Adjunto at Uni- versidade Federal de Pernambuco/UFPE in Recife/Brazil (PROPAD/DCA/CCSA/UFPE). She holds a PhD in Management Studies from the University of Cambridge/UK, a MSc in Management from Universidade Federal do Rio Grande do Sul/UFRGS - Porto Alegre/Brazil and a BSc in Business Administration from UFPE. Her research in- terests include Corporate Social Responsibility and Devel- opment Studies. Rafael Lucian is a researcher on Marketing and Corporate Social Responsibility. Mr. Lucian holds a MSc in Management (PROPAD/DCA/CCSA/UFPE) and a BSc in Business Administration from Universidade Federal de Pernambuco/ UFPE in Recife/Brazil. Francisca Farache is a doctoral student at Brighton Business School/UK, where she is a lecturer on Marketing. Francisca holds a MA in Marketing from the same institution and a BSc in Communication and Media Studies from UFPE in Recife/Brazil. Her research interests are Corporate Social Responsibility, Communication and Advertising. Jose´ Milton de Sousa Filho is a researcher on Corporate Social and Environmental Responsibility, Sustainability and Stra- tegic Management. Mr. Sousa Filho holds a MSc in Man- agement from UFPE in Recife/Brazil (PROPAD/DCA/ CCSA/UFPE) and a BSc in Business Administration from Universidade Federal do Ceara ´/UFC in Fortaleza/Brazil. Journal of Business Ethics (2008) 82:369–378 Ó Springer 2008 DOI 10.1007/s10551-008-9892-z