Dimensions of disclosures: Corporate social responsibility (CSR) reporting by media companies

In this study, we examined the corporate social responsibility (CSR) initiatives and disclosures of major media companies in the United States. We conducted content analysis to analyze five dimensions of CSR disclosure: environment, community relations, diversity, employee relations and human rights, as well as their media CSR activities. Our findings showed that nine of the ten companies have engaged in different types of CSR activities. These companies’ CSR initiatives differ by the types of the company, and the size of the company also has influence on the reporting of CSR initiatives. ⺠We examined the CSR disclosures of major media companies in the United States. ⺠Nine of the ten companies studied have engaged in different types of CSR activities ⺠Companies’ CSR initiatives differ by the types of the media company. ⺠The size of the company has influence on the reporting of its CSR initiatives.