Traditional versus international influences: CSR disclosures in Turkey
by Bengi Ertuna, Ali Tukel
European J. of International Management (EJIM), Vol. 4, No. 3, 2010

Abstract: This study provides an investigation into the CSR activities of companies in an emerging market, characterised by both an established tradition of business philanthropy and a current process of integration with international markets. We use content analysis on the CSR disclosures of listed Turkish companies and analyse the factors which influence the level of CSR reporting through univariate and multivariate analysis. Our findings reveal that traditional practices have a strong influence on CSR reporting. The impact of international influences is weaker and mainly through market-driven norms rather than institutionally imposed mechanisms. Our results provide additional support for the context-dependent nature of CSR practice and display the interaction between the local and international influences.

Online publication date: Thu, 06-May-2010

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