The moral foundations of responsible business: Using computational text analysis to explore the salience of morality in CSR communication

IF 4.1 3区管理学 Q2 BUSINESS

Public Relations Review Pub Date : 2024-03-23 DOI:10.1016/j.pubrev.2024.102453

Olga Eisele, Britta C. Brugman, Sarah Marschlich

引用次数: 0

Abstract

Morality is an integral part of Corporate Social Responsibility (CSR). However, the academic debate so far has mostly stated the importance of morality from a purely theoretical perspective, without empirically assessing it. We, therefore, draw on the moral foundations dictionary to conduct an automated content analysis of corporations’ (N = 277) annual CSR reports (N = 5010) over a period of 22 years. Looking into Germany, the United Kingdom, and the United States, we investigated morality salience, differences across sectors, countries, and over time as well as the association of morality with different stakeholder groups. Results inform the broader debate on CSR and morality and highlight avenues for future research.

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负责任企业的道德基础：利用计算文本分析探讨企业社会责任传播中的道德显著性

道德是企业社会责任（CSR）不可分割的一部分。然而，迄今为止的学术讨论大多从纯理论的角度阐述道德的重要性，而没有对其进行实证评估。因此，我们借鉴道德基础辞典，对企业（N = 277）22 年间的年度企业社会责任报告（N = 5010）进行了自动内容分析。我们以德国、英国和美国为研究对象，调查了道德的显著性、不同行业、不同国家和不同时期的差异，以及道德与不同利益相关者群体的关联。研究结果为有关企业社会责任和道德的广泛讨论提供了信息，并为今后的研究指明了方向。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Public Relations Review Multiple-

CiteScore

8.00

自引率

19.00%

发文量

期刊介绍： The Public Relations Review is the oldest journal devoted to articles that examine public relations in depth, and commentaries by specialists in the field. Most of the articles are based on empirical research undertaken by professionals and academics in the field. In addition to research articles and commentaries, The Review publishes invited research in brief, and book reviews in the fields of public relations, mass communications, organizational communications, public opinion formations, social science research and evaluation, marketing, management and public policy formation.