Stakeholders versus Firm Communication in Social Media: The case of Twitter and Corporate Social Responsibility Information

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Show simple item record Gómez Carrasco, Pablo Guillamon-Saorin, Encarna García Osma, Beatriz 2022-07-01T08:37:57Z 2022-07-01T08:37:57Z 2020-01-08
dc.identifier.bibliographicCitation Gómez-Carrasco, P., Guillamón-Saorín, E., & García Osma, B. (2020). Stakeholders versus Firm Communication in Social Media: The Case of Twitter and Corporate Social Responsibility Information. European Accounting Review, 30(1), 31–62.
dc.identifier.issn 0963-8180
dc.description.abstract Building on legitimacy theory and prior work on stakeholder management, we study firm Corporate Social Responsibility (CSR) communication in social media. In particular, we analyze the content of over a million microblogs on Twitter relating to CSR in the banking industry. We focus on key issues considered by banks in their CSR reports, which we classify into Core or Supplementary depending on their connection with core business activities. We find that the use of Twitter to communicate CSR information in social media suggests that significant differences exist between the information interests of companies and stakeholders. Outside stakeholders focus on Core CSR issues, whilst firm insiders are relatively more likely to communicate Supplementary CSR issues. Firm insiders information dissemination appears biased towards favorable information, and consistent with a legitimacy-based use of social media. Event studies conducted on dates with significant exogenous CSR news confirm the findings of parallel talking, and no resemblance in the CSR issues communicated by firms and stakeholders in social media.
dc.description.sponsorship The authors gratefully acknowledge funding from the Ministerio de Ciencia, Innovación y Universidades [ECO2016-77579], Comunidad de Madrid (H2015/HUM-3353), FEDER UNC315-EE-3636, the Catedra UAM-Auditores Madrid, and from UC3M-Twittiment.
dc.format.extent 32
dc.language.iso eng
dc.publisher Routledge
dc.rights © 2020 European Accounting Association
dc.rights Atribución 3.0 España
dc.subject.other Corporate social responsibility (csr)
dc.subject.other Stakeholder management
dc.subject.other Social media
dc.subject.other Banking industry
dc.title Stakeholders versus Firm Communication in Social Media: The case of Twitter and Corporate Social Responsibility Information
dc.type article
dc.subject.eciencia Empresa
dc.identifier.doi 10.1080/09638180.2019.1708428
dc.rights.accessRights openAccess
dc.relation.projectID Gobierno de España. ECO2016-77579-C3-2-P
dc.relation.projectID Comunidad de Madrid. H2015/HUM-3353
dc.type.version publishedVersion
dc.identifier.publicationfirstpage 31
dc.identifier.publicationissue 1
dc.identifier.publicationlastpage 62
dc.identifier.publicationtitle European Accounting Review
dc.identifier.publicationvolume 30
dc.identifier.uxxi AR/0000025045
dc.contributor.funder Comunidad de Madrid
dc.contributor.funder Ministerio de Ciencia, Innovación y Universidades (España)
dc.affiliation.dpto UC3M. Departamento de Economía de la Empresa
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