The Digital Shift in Corporate Social Responsibility: Analysing ‎The Evolution of CSR Communication

Authors

  • T Ashitha

    Research Scholar, Department of Commerce and Management Studies, University of Calicut
  • Dr. E. K. Satheesh

    Registrar, University of Calicut

How to Cite

Ashitha, T. ., & Satheesh , D. E. K. . (2025). The Digital Shift in Corporate Social Responsibility: Analysing ‎The Evolution of CSR Communication. International Journal of Accounting and Economics Studies, 12(4), 120-132. https://doi.org/10.14419/nvyhv183

Received date: April 9, 2025

Accepted date: July 9, 2025

Published date: August 5, 2025

DOI:

https://doi.org/10.14419/nvyhv183

Keywords:

CSR; DCSR; Corporate Social Responsibility; Digital Corporate Social Responsibility; ‎Systematic Literature Review; CSR Communication

Abstract

The body of knowledge on corporate social responsibility (CSR) has expanded rapidly but ‎remains dispersed across journals and disciplines. This paper conducts a bibliometric analysis ‎and systematic literature review of studies on CSR and its Digital Communication (DCSR)/ ‎Digital CSR, using PRISMA for the systematic collection of papers from Scopus and Web of ‎Science. CSR is vital for ethical business practices, yet a lack of awareness often excludes ‎beneficiaries. Results reveal steady growth in Digital CSR research, primarily from developed ‎countries like the U.S. and U.K., while developing and emerging economies are ‎underexplored. Citation, co-authorship, and co-occurrence mapping highlight relationships ‎among journals, nations, and articles. Sustainable practices are a focus in developed nations, ‎emphasizing the need for adoption in emerging regions. These findings guide CSR practitioners ‎and policymakers in developing impactful communication strategies‎.

References

  1. Ali, I., Jiménez-Zarco, A. I., & Bicho, M. (2015). Using social media for CSR communication ‎and engaging stakeholders. Developments in Corpo-rate Governance and Responsibility, ‎‎7, 165–185. https://doi.org/10.1108/S2043-052320150000007010 .‎
  2. Amin, M. H., Ali, H., & Mohamed, E. K. A. (2022). Corporate social responsibility disclosure ‎on Twitter: Signalling or greenwashing? Evidence from the UK. International Journal of ‎Finance and Economics. https://doi.org/10.1002/ijfe.2762.
  3. Ardiana, P. A. (2022). Conceptualising Stakeholder Engagement in Sustainability Reporting. ‎Jurnal Ilmiah Akuntansi Dan Bisnis, 17(1), 1. ‎ https://doi.org/10.24843/JIAB.2022.v17.i01.p01
  4. Badenes-Rocha, A., Ruiz-Mafé, C., & Bigné, E. (2019). Engaging customers through user-and ‎company-generated content on CSR. Spanish Jour-nal of Marketing - ESIC, 23(3), 339–‎‎372. https://doi.org/10.1108/SJME-09-2018-0043.
  5. Belinda, C. D., Westerman, J. W., & Bergman, S. M. (2018). Recruiting with ethics in an online ‎era: Integrating corporate social responsibility with social media to predict ‎organizational attractiveness. Journal of Vocational Behavior, 109, 101–117. https://doi.org/10.1016/j.jvb.2018.10.001.
  6. Benitez, J., Ruiz, L., Castillo, A., & Llorens, J. (2020). How corporate social responsibility ‎activities influence employer reputation: The role of so-cial media capability. Decision ‎Support Systems, 129, 113223. https://doi.org/10.1016/j.dss.2019.113223.
  7. Bhargava, M. K., & Wadhwa, Dr. R. (2018). A Study on Linkage between Corporate Social ‎Responsibility and Return on Net Worth RONW of 5 Public Companies. International ‎Journal of Trend in Scientific Research and Development, Volume-2(Issue-4), 863–872. ‎ https://doi.org/10.31142/ijtsrd12984.
  8. Carroll, A. B. (1991). The Pyramid of Corporate Social Responsibiiity: Toward the Morai ‎Management of Organizational Stakeholders. Business Horizons, 34, 39-48.‎ https://doi.org/10.1016/0007-6813(91)90005-G.
  9. Chaudhri, V., & Wang, J. (2007). Communicating corporate social responsibility on the internet: ‎A case study of the top 100 information technolo-gy companies in India. Management ‎Communication Quarterly, 21(2), 232–247. https://doi.org/10.1177/0893318907308746.
  10. Cheng, G., Cherian, J., Sial, M. S., Mentel, G., Wan, P., Álvarez-Otero, S., & Saleem, U. (2021). ‎The relationship between csr communication on social media, purchase intention, and e-‎wom in the banking sector of an emerging economy. Journal of Theoretical and Applied ‎Electronic Com-merce Research, 16(4), 1025–1041. https://doi.org/10.3390/jtaer16040058.
  11. Cho, M., Furey, L. D., & Mohr, T. (2017). Communicating corporate social responsibility on ‎social media: Strategies, stakeholders, and public en-gagement on corporate facebook. ‎Business and Professional Communication Quarterly, 80 (1), 52–69. ‎ https://doi.org/10.1177/2329490616663708 .‎
  12. Christensen, L. T., Morsing, M., & Thyssen, O. (2013). CSR as aspirational talk. Organization, ‎‎20(3), 372–393. https://doi.org/10.1177/1350508413478310.
  13. Colleoni, E. (2013). CSR communication strategies for organizational legitimacy in social ‎media. Corporate Communications: An International Journal, 18(2), 228–248. ‎ https://doi.org/10.1108/13563281311319508.
  14. Donthu, N., Kumar, S., Pandey, N., Pandey, N., & Mishra, A. (2021). Mapping the electronic ‎word-of-mouth (eWOM) research: A systematic re-view and bibliometric analysis. ‎Journal of Business Research, 135, 758–773. ‎ https://doi.org/10.1016/j.jbusres.2021.07.015 .‎
  15. Du, S., Bhattacharya, C. B., & Sen, S. (2010a). Maximizing business returns to corporate social ‎responsibility (CSR): The role of CSR communica-tion. International Journal of ‎Management Reviews, 12(1), 8–19. https://doi.org/10.1111/j.1468-2370.2009.00276.x
  16. Du, S., & Vieira Jr., E. T. (2012). Striving for Legitimacy Through Corporate Social ‎Responsibility: Insights from Oil Companies. Journal of Busi-ness Ethics, 110(4), 413–‎‎427. https://doi.org/10.1007/s10551-012-1490-4.
  17. Dutot, V., Lacalle Galvez, E., & Versailles, D. W. (2016). CSR communications strategies ‎through social media and influence on e-reputation: An exploratory study. Management ‎Decision, 54(2), 363–389. https://doi.org/10.1108/MD-01-2015-0015 .‎
  18. ElAlfy, A., Darwish, K. M., & Weber, O. (2020). Corporations and sustainable development ‎goals communication on social media: Corporate social responsibility or just another ‎buzzword? Sustainable Development, 28(5), 1418–1430. ‎ https://doi.org/10.1002/sd.2095
  19. Etter, M. (2014). Broadcasting, reacting, engaging – three strategies for CSR communication in ‎twitter. Journal of Communication Management, 18(4), 322–342. ‎ https://doi.org/10.1108/JCOM-01-2013-0007.
  20. Farivar, F., & Scott-Ladd, B. (2016). Growing corporate social responsibility communication ‎through online social networking in Iran. International Journal of Organizational ‎Analysis, 24(2), 274–290. https://doi.org/10.1108/IJOA-03-2013-0651 .‎
  21. Fernández, P., Hartmann, P., & Apaolaza, V. (2022). What drives CSR communication ‎effectiveness on social media? A process-based theoretical framework and research ‎agenda. International Journal of Advertising, 41(3), 385–413. ‎ https://doi.org/10.1080/02650487.2021.1947016
  22. Garg, A., Gupta, P. K., & Bhullar, P. S. (2021). Is CSR Expenditure Relevant to the Firms in ‎India? Organizations and Markets in Emerging Econ-omies, 12(1), 178–197. ‎ https://doi.org/10.15388/omee.2021.12.53 .‎
  23. Giovana Sordi Schiavi, Behr, A., & Carla Bonato Marcolin. (2024). Institutional theory in ‎accounting information systems research: Shedding light on digital transformation and ‎institutional change. International Journal of Accounting Information Systems, 52, ‎‎100662–100662. https://doi.org/10.1016/j.accinf.2023.100662.
  24. Gomez, L. M., & Vargas-Preciado, L. (2016). 140 characters for CSR communication: An ‎exploration of Twitter engagement of Fortune companies. Developments in Corporate ‎Governance and Responsibility, 9, 205–221. https://doi.org/10.1108/S2043-052320160000009009.
  25. 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), 1–32. ‎ https://doi.org/10.1080/09638180.2019.1708428.
  26. Gupta, S., Nawaz, N., Alfalah, A. A., Naveed, R. T., Muneer, S., & Ahmad, N. (2021). The ‎relationship of csr communication on social media with consumer purchase intention ‎and brand admiration. Journal of Theoretical and Applied Electronic Commerce ‎Research, 16(5), 1217–1230. https://doi.org/10.3390/jtaer16050068
  27. Harrison, V. (2019). Legitimizing private legal systems through CSR communication: a Walmart ‎case study. Corporate Communications: An Inter-national Journal, 24(3), 439–455. ‎ https://doi.org/10.1108/CCIJ-12-2018-0124
  28. Heradio, R., De La Torre, L., Galan, D., Cabrerizo, F. J., Herrera-Viedma, E., & Dormido, S. ‎‎(2016). Virtual and remote labs in education: A bibli-ometric analysis. Computers & ‎Education, 98, 14–38. https://doi.org/10.1016/j.compedu.2016.03.010.
  29. Jain, R., & De Moya, M. (2016). News Media and Corporate Representation of CSR in India. ‎International Journal of Strategic Communication, 11(1), 61–78. https://doi.org/10.1080/1553118X.2016.1246449.
  30. Jaysawal, N., & Saha, S. (2015). Corporate Social Responsibility (CSR) in India: A Review. ‎Space and Culture, India, 3(2), 81–93. https://doi.org/10.20896/saci.v3i2.146.
  31. Jiang, H., & Luo, Y. (2020). Driving Employee Engagement through CSR Communication and ‎Employee Perceived Motives: The Role of CSR-Related Social Media Engagement and ‎Job Engagement. International Journal of Business Communication, 61(2), ‎‎232948842096052. https://doi.org/10.1177/2329488420960528 .‎
  32. Jianu, I., Ţurlea, C., & Guşatu, I. (2015). The Reporting and Sustainable Business Marketing. ‎Sustainability, 8(1), 23. https://doi.org/10.3390/su8010023.
  33. Jones, P., Comfort, D., & Hillier, D. (2007). What’s in store? Retail marketing and corporate ‎social responsibility. Marketing Intelligence and Plan-ning, 25(1), 17–30. ‎ https://doi.org/10.1108/02634500710722371.
  34. Joo, J., Lee, Y.-J., & Yoon, H. J. (2022). Interdependent self-construal and number of Twitter ‎followers: Consumer responses to alcohol industry corporate social responsibility (CSR) ‎campaign on Twitter. International Journal of Advertising, 41(6), 1095–1120. ‎ https://doi.org/10.1080/02650487.2021.1933802.
  35. Ju, R., Dong, C., & Zhang, Y. (2021). How controversial businesses communicate CSR on ‎Facebook: Insights from the Canadian cannabis industry. Public Relations Review, ‎‎47(4). https://doi.org/10.1016/j.pubrev.2021.102059.
  36. Karbhari, Y., Alam, Md. K., & Rahman, Md. M. (2020). Relevance of the application of ‎institutional theory in Shariah governance of Islamic banks. PSU Research Review, 5(1), ‎‎1–15. https://doi.org/10.1108/PRR-05-2020-0015.
  37. Kaur, N., & Singh, V. (2021). Empirically examining the impact of corporate social ‎responsibility on financial performance: Evidence from Indian steel industry. Asian ‎Journal of Accounting Research, 6(2), 134–151. https://doi.org/10.1108/AJAR-07-2020-0061 .‎
  38. Kent, M. L., & Taylor, M. (2016). From Homo Economicus to Homo dialogicus: Rethinking ‎social media use in CSR communication. Public Rela-tions Review, 42(1), 60–67. ‎ https://doi.org/10.1016/j.pubrev.2015.11.003.
  39. Khassawneh, O., & Elrehail, H. (2022). The Effect of Participative Leadership Style on ‎Employees’ Performance: The Contingent Role of Institu-tional Theory. Administrative ‎Sciences, 12(4), 195. MDPI. https://doi.org/10.3390/admsci12040195 .‎
  40. Kılıç, M., Uyar, A., Kuzey, C., & Karaman, A. S. (2020). Does institutional theory explain ‎integrated reporting adoption of Fortune 500 companies? Journal of Applied Accounting ‎Research, 22(1), 114–137. https://doi.org/10.1108/JAAR-04-2020-0068.
  41. Kucukusta, D., Perelygina, M., & Lam, W. S. (2019). CSR communication strategies and ‎stakeholder engagement of upscale hotels in social media. International Journal of ‎Contemporary Hospitality Management, 31(5), 2129–2148. ‎ https://doi.org/10.1108/IJCHM-06-2018-0484.
  42. Kumar, K., Kumari, R., & Kumar, R. (2021). The state of corporate sustainability reporting in ‎India: Evidence from environmentally sensitive in-dustries. Business and Society Review, ‎‎126(4), 513–538. https://doi.org/10.1111/basr.12247.
  43. Lattemann, C., Fetscherin, M., Alon, I., Li, S., & Schneider, A.-M. (2009). CSR Communication ‎Intensity in Chinese and Indian Multinational Companies. Corporate Governance: An ‎International Review, 17(4), 426–442.‎ https://doi.org/10.1111/j.1467-8683.2009.00758.x.
  44. Laura, Z. (2017). The (mis)use of social media to communicate CSR in hospitality: increasing ‎stakeholders’ (dis)engagement through social media. Journal of Hospitality and Tourism ‎Technology, 8(1). https://doi.org/10.1108/JHTT-07-2016-0037.
  45. Lawrence, T. B. (1999). Institutional Strategy. Journal of Management, 25(2), 161–187. https://doi.org/10.1177/014920639902500203.
  46. Lewis, B. W., Walls, J. L., & Dowell, G. W. S. (2013). Difference in degrees: CEO ‎characteristics and firm environmental disclosure. Strategic Management Journal, 35(5), ‎‎712–722. https://doi.org/10.1002/smj.2127.
  47. Lock, I., & Araujo, T. (2020). Visualizing the triple bottom line: A large‐scale automated visual ‎content analysis of European corporations’ website and social media images. Corporate ‎Social Responsibility and Environmental Management, 27(6), 2631–2641. https://doi.org/10.1002/csr.1988 .‎
  48. Loureiro, S. M. C., & Lopes, J. (2019). How Corporate Social Responsibility Initiatives in Social ‎Media Affect Awareness and Customer Engage-ment. Journal of Promotion Management, ‎‎25(3), 419–438. https://doi.org/10.1080/10496491.2019.1557819 .‎
  49. Mądra-Sawicka, M., & Paliszkiewicz, J. (2020). Information Sharing Strategies in the Social ‎Media Era: The Perspective of Financial Performance and CSR in the Food Industry. ‎Information, 11(10), 463. https://doi.org/10.3390/info11100463 .‎
  50. Maira, A. (2013). India’s 2% CSR Law: The First Country to Go Backwards. Economic and ‎Political Weekly, 48(38), 23–25.‎
  51. Marcela Suárez-Rico, Y., García-Benau, A., & Gómez-Villegas, M. (2019). CSR ‎communication through Facebook in the Latin American integrat-ed market (MILA): ‎Disclosure, interactivity and legitimacy. Meditari Accountancy Research. ‎ https://doi.org/10.1108/MEDAR-03-2018-0313 .‎
  52. Maqbool, S., & Zameer, M. N. (2018). Corporate social responsibility and financial ‎performance: An empirical analysis of Indian banks. Future Business Journal, 4(1), 84–‎‎93. https://doi.org/10.1016/j.fbj.2017.12.002 .‎
  53. Marquis, C., & Qian, C. (2014). Corporate social responsibility reporting in China: Symbol or ‎substance? Organization Science, 25(1), 127–148. ‎ https://doi.org/10.1287/orsc.2013.0837.
  54. Martínez, P., Herrero, Á., & García de los Salmones, M. D. M. (2022). An examination of the ‎determining factors of users’ intentions to share cor-porate CSR content on Facebook. ‎Current Issues in Tourism, 25(13), 2159–2176. ‎ https://doi.org/10.1080/13683500.2021.1946019 .‎
  55. Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., & for the PRISMA Group. (2009). Preferred ‎reporting items for systematic reviews and meta-analyses: The PRISMA statement. BMJ, ‎‎339(jul21 1), b2535–b2535. https://doi.org/10.1136/bmj.b2535
  56. Morsing, M., Schultz, M., & Nielsen, K. U. (2008). The “Catch 22” of communicating CSR: ‎Findings from a Danish study. Journal of Marketing Communications, 14(2), 97–111. ‎ https://doi.org/10.1080/13527260701856608.
  57. Morros, J. (2016). The integrated reporting: A presentation of the current state of art and aspects ‎of integrated reporting that need further develop-ment. Intangible Capital, 12(1). ‎ https://doi.org/10.3926/ic.700.
  58. Mukherjee, A., & Nuñez, R. (2019). Doing well by doing good: Can voluntary CSR reporting ‎enhance financial performance? Journal of Indian Business Research, 11(2), 100–119. ‎ https://doi.org/10.1108/JIBR-07-2018-0199.
  59. Omran, M. A., & Ramdhony, D. (2015). Theoretical Perspectives on Corporate Social ‎Responsibility Disclosure: A Critical Review. International Journal of Accounting and ‎Financial Reporting, 5(2), 38. https://doi.org/10.5296/ijafr.v5i2.8035 .‎
  60. Oware, K. M., & Mallikarjunappa, T. (2023). Financial Performance and Gender Diversity: The ‎Moderating and Mediating Effect of CSR Disclo-sure and Expenditure of Listed Firms in ‎India. Vision, 27(2), 243–255. https://doi.org/10.1177/09722629211001985
  61. Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., ‎Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., ‎Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., ‎McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline ‎for reporting systematic reviews. Systematic Reviews, 10(1), 89. ‎ https://doi.org/10.1186/s13643-021-01626-4 .‎
  62. Parguel, B., Benoît-Moreau, F., & Larceneux, F. (2011). How Sustainability Ratings Might Deter ‎‎“Greenwashing”: A Closer Look at Ethical Cor-porate Communication. Journal of ‎Business Ethics, 102(1), 15–28. https://doi.org/10.1007/s10551-011-0901-2 .‎
  63. Puriwat, W., & Tripopsakul, S. (2021). The impact of digital social responsibility on preference ‎and purchase intentions: The implication for open innovation. Journal of Open ‎Innovation: Technology, Market, and Complexity, 7(1), 1–11. ‎ https://doi.org/10.3390/joitmc7010024.
  64. Reilly, A. H., & Larya, N. (2018). External Communication About Sustainability: Corporate ‎Social Responsibility Reports and Social Media Activi-ty. Environmental ‎Communication, 12(5), 621–637. https://doi.org/10.1080/17524032.2018.1424009
  65. Rojas-Sánchez, M. A., Palos-Sánchez, P. R., & Folgado-Fernández, J. A. (2023). Systematic ‎literature review and bibliometric analysis on virtual reality and education. Education ‎and Information Technologies, 28(1), 155–192. https://doi.org/10.1007/s10639-022-11167-5.
  66. Saxton, G. D., Gomez, L., Ngoh, Z., Lin, Y.-P., & Dietrich, S. (2019). Do CSR Messages ‎Resonate? Examining Public Reactions to Firms’ CSR Efforts on Social Media. Journal ‎of Business Ethics, 155(2), 359–377. https://doi.org/10.1007/s10551-017-3464-z .
  67. Schniederjans, D., Cao, E. S., & Schniederjans, M. (2013). Enhancing financial performance ‎with social media: An impression management per-spective. Decision Support Systems, ‎‎55(4), 911–918 https://doi.org/10.1016/j.dss.2012.12.027.
  68. Sharma, R. B., Sharma, A., Ali, S., & Dadhich, J. (2021). Corporate Social Responsibility and ‎Financial Performance: Evidence from Manufactur-ing and Service Industry. Academic ‎Journal of Interdisciplinary Studies, 10(3), 301. https://doi.org/10.36941/ajis-2021-0085.
  69. Stohl, C., Etter, M., Banghart, S., & Woo, D. (2015). Social Media Policies: Implications for ‎Contemporary Notions of Corporate Social Responsi-bility. Journal of Business Ethics, ‎‎142(3), 413–436. https://doi.org/10.1007/s10551-015-2743-9.
  70. Suárez-Rico, Y. M., García-Benau, M. A., & Gómez-Villegas, M. (2019). CSR communication ‎through Facebook in the Latin American integrated market (MILA). Meditari ‎Accountancy Research, 27(5), 741–760. https://doi.org/10.1108/MEDAR-03-2018-0313 .‎
  71. Sweeney, L., & Coughlan, J. (2008). Do different industries report Corporate Social ‎Responsibility differently? An investigation through the lens of stakeholder theory. ‎Journal of Marketing Communications, 14(2), 113–124. ‎ https://doi.org/10.1080/13527260701856657.
  72. Tettamanzi, P., Venturini, G., & Murgolo, M. (2022). Sustainability and Financial Accounting: a ‎Critical Review on the ESG Dynamics. Environ-mental Science and Pollution Research, ‎‎29(11), 16758–16761. https://doi.org/10.1007/s11356-022-18596-2.
  73. Tuan, A., & Moretti, A. (2017). Engaging consumers on social media: Empirical evidence from ‎the communications analysis of a CSR oriented company. Int. J. Technol. Marketing, ‎‎12(2), 180–205. https://doi.org/10.1504/IJTMKT.2017.083371.
  74. Uzunoğlu, E., Türkel, S., & Yaman Akyar, B. (2017). Engaging consumers through corporate ‎social responsibility messages on social media: An experimental study. Public Relations ‎Review, 43(5), 989–997. https://doi.org/10.1016/j.pubrev.2017.03.013 .‎
  75. Vanhamme, J., & Grobben, B. (2009). “too good to be true!”. The Effectiveness of CSR history ‎in countering negative publicity. Journal of Busi-ness Ethics, 85(SUPPL. 2), 273–283. ‎ https://doi.org/10.1007/s10551-008-9731-2 .‎
  76. Vijayabanu, C., Vijayanand, V., Prashanthi, S. S., Kumar, R. R., Subaash, R., & ‎Madhussodhanan. (2018). Corporate Social Responsibility (CSR)-A Study with Special ‎Reference to Indian Pharma Industry. Research Journal of Pharmacy and Technology, ‎‎11(4), 1663. https://doi.org/10.5958/0974-360X.2018.00309.8.
  77. Wanderley, L. S. O., Lucian, R., Farache, F., & De Sousa Filho, J. M. (2008). CSR information ‎disclosure on the web: A context-based approach analysing the influence of country of ‎origin and industry sector. Journal of Business Ethics, 82(2), 369–378. ‎ https://doi.org/10.1007/s10551-008-9892-z.
  78. Yang, X. (2020). CSR disclosure and stock return volatility in China: An empirical study based ‎on panel data models. Proc. - Manag. Sci. In-formatiz. Econ. Innov. Dev. Conf., MSIEID, ‎‎55–58. https://doi.org/10.1109/MSIEID52046.2020.00018.
  79. Yuan, S. (2021). Comparing International Communication of Corporate Social Responsibility ‎by Chinese and Korean Firms on Social Media. IEEE Transactions on Professional ‎Communication, 64(2), 154–169. https://doi.org/10.1109/TPC.2021.3064409.‎
  80. Zhang, Y., & Yang, F. (2021). Corporate Social Responsibility Disclosure: Responding to ‎Investors’ Criticism on Social Media. International Jour-nal of Environmental Research ‎and Public Health, 18(14), 7396. https://doi.org/10.3390/ijerph18147396.
  81. Zizka, L. (2017). The (mis)use of social media to communicate CSR in hospitality: Increasing ‎stakeholders’ (dis)engagement through social media. Journal of Hospitality and Tourism ‎Technology, 8(1), 73–86. https://doi.org/10.1108/JHTT-07-2016-0037.

Downloads

How to Cite

Ashitha, T. ., & Satheesh , D. E. K. . (2025). The Digital Shift in Corporate Social Responsibility: Analysing ‎The Evolution of CSR Communication. International Journal of Accounting and Economics Studies, 12(4), 120-132. https://doi.org/10.14419/nvyhv183

Received date: April 9, 2025

Accepted date: July 9, 2025

Published date: August 5, 2025