作者
Annamaria Tuan, Matteo Corciolani, Elisa Giuliani
发表日期
2024/3
期刊
Business & Society
卷号
63
期号
3
页码范围
626-667
出版商
SAGE Publications
简介
How is time framed in corporate social responsibility (CSR) talk? The literature mostly fails to analyze how multiple CSR activities are framed from a temporal perspective. Moreover, those researchers who undertake temporal framing tend to overlook the role of home-country cultural characteristics. Using a mixed-method analysis of 2,720 CSR reports from developing country companies, we show that CSR talk is mostly framed in the future tense when firms communicate complex human rights issues such as slavery or child labor, while the past and present tenses are more frequent when they report on philanthropy and other cause-related activities. We find that these effects are stronger when firms are from countries characterized by greater uncertainty avoidance. We contribute to the CSR communication literature by showing that temporal references in CSR talk tend to differ, depending on the company-level …
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