An economic industry and institutional level of analysis of corporate social responsibility communication

This study identifies the similarities and differences in corporate social responsibility (CSR) communication at the institutional and economic industry level of analysis. Findings suggest that at the institutional level of analysis, a corporate consensus exists about the scope of CSR and is largely understood as welfare capitalism. However, at the economic level of analysis, differences across economic industries exist based on value-chain position. Specifically, industries further up the value-chain focus on the safety of their employees, ethical business practices, and environmental stewardship as essential elements of CSR, whereas economic industries closer to customers in the value chain were more likely to focus on philanthropy and education as CSR.