Online corporate social responsibility communication: an emerging country's perspective

Purpose - The purpose of this paper is to examine the determinants of online corporate social responsibility (CSR) reporting of the insurance industry in Ghana. Specifically, it explores the impact of firm age, size and origin on online CSR reporting using data from 31 private insurance companies in Ghana. Design/methodology/approach - The authors employ ordinary least squares regression analysis in the estimation of the influence of the predictive variables on firms' online CSR disclosure. Findings - The findings indicate positive insignificant association between online CSR disclosure and firm-specific characteristics (i.e. firm age, size and origin). These findings are robust to different specifications. Originality/value - Research directed towards online CSR communications amongst private insurance firms in the context of emerging market are almost non-existent. This study therefore makes an important contribution by addressing the imbalances of CSR reporting in Ghanaian insurance firms.