IDEAS home Printed from https://ideas.repec.org/p/tut/cremwp/201211.html
   My bibliography  Save this paper

Determinants of Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors’ Websites

Author

Listed:
  • Rozenn Perrigot

    (Graduate School of Management (IGR-IAE), University of Rennes 1 & ESC Rennes School of Business - CREM-CNRS UMR 6211, France)

  • Bruno Oxibar

    (Université Paris Dauphine, DRM, France)

  • Frédérique Déjean

    (Conservatoire National des Arts et Métiers (CNAM-Intec), France)

Abstract

This paper focuses on the notion of corporate social responsibility (CSR) within the franchising sector. More specifically, a set of research hypotheses derived from Regulation Theory and Transaction Cost Analysis addresses the relationships first between the chain size and the extent of corporate social disclosure (CSD) on franchisors' websites, and then between the percentage of company-owned units within the chain and the extent of corporate social disclosure (CSD) on franchisors' websites. The empirical study encompasses a total of 136 French franchise chains. Findings reveal that 86.03% of these franchisors communicate about their CSR activities on their website. Moreover, a significant relationship exists between chain size (respectively, the percentage of company-owned units within the chain) and the extent of CSD provided on franchisors' websites.

Suggested Citation

  • Rozenn Perrigot & Bruno Oxibar & Frédérique Déjean, 2012. "Determinants of Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors’ Websites," Economics Working Paper Archive (University of Rennes & University of Caen) 201211, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
    • Handle: RePEc:tut:cremwp:201211
    as

    Download full text from publisher

    File URL: https://ged.univ-rennes1.fr/nuxeo/site/esupversions/426f69ad-3cd8-434c-a796-32c34d34fe59
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Rajiv P. Dant & Rozenn Perrigot & Gérard Cliquet, 2008. "A cross-cultural comparison of the plural forms in franchise networks : United States, France, and Brazil," Post-Print halshs-00280723, HAL.
    2. Assâad El Akremi & Mignonac Karim.Mignonac@ut-Capitole.Fr Karim & Rozenn Perrigot, 2011. "Opportunistic behaviors in franchise chains: the role of cohesion among franchisees," Post-Print halshs-00738124, HAL.
    3. Dunning, John H. & Pak, Yong Suhk & Beldona, Sam, 2007. "Foreign ownership strategies of UK and US international franchisors: An exploratory application of Dunning's envelope paradigm," International Business Review, Elsevier, vol. 16(5), pages 531-548, October.
    4. Richard A. Posner, 1974. "Theories of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 5(2), pages 335-358, Autumn.
    5. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    6. B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 321-333.
    7. Pontus Hedlin, 1999. "The Internet as a vehicle for investor relations: the Swedish case," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 373-381.
    8. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    9. Catherine Gowthorpe & Oriol Amat, 1999. "External reporting of accounting and financial information via the Internet in Spain," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 365-371.
    10. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    11. Carmelo Reverte, 2009. "Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms," Journal of Business Ethics, Springer, vol. 88(2), pages 351-366, August.
    12. Epstein, Marc & Flamholtz, Eric & McDonough, John J., 1976. "Corporate social accounting in the United States of America: State of the art and future prospects," Accounting, Organizations and Society, Elsevier, vol. 1(1), pages 23-42, January.
    13. Williams, S. Mitchell & Ho Wern Pei, Carol-Anne, 1999. "Corporate social disclosures by listed companies on their web sites: an international comparison," The International Journal of Accounting, Elsevier, vol. 34(3), pages 389-419, August.
    14. Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Thierry Pénard & Rozenn Perrigot, 2015. "Search Online – Purchase Online in Franchising: An Empirical Analysis of Franchisor Website Functionality," Economics Working Paper Archive (University of Rennes & University of Caen) 201517, Center for Research in Economics and Management (CREM), University of Rennes, University of Caen and CNRS.
    2. Fu-Sheng Tsai & Chin-Chiung Kuo & Julia L. Lin, 2020. "Knowledge Heterogenization of the Franchising Literature Applying Transaction Cost Economics," Economies, MDPI, vol. 8(4), pages 1-27, November.
    3. Jakob Utgård, 2018. "Retail Chains’ Corporate Social Responsibility Communication," Journal of Business Ethics, Springer, vol. 147(2), pages 385-400, January.
    4. López-Fernández, Begoña & Perrigot, Rozenn, 2018. "Using Websites to Recruit Franchisee Candidates," Journal of Interactive Marketing, Elsevier, vol. 42(C), pages 80-94.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Souhir Khemir, 2010. "Analyse Des Déterminants De La Divulgation Sociétale Dans Les Rapports Annuels Des Entreprises Tunisiennes Cotées," Post-Print hal-00479515, HAL.
    2. MuiChing Chan & John Watson & David Woodliff, 2014. "Corporate Governance Quality and CSR Disclosures," Journal of Business Ethics, Springer, vol. 125(1), pages 59-73, November.
    3. Aparna Bhatia & Megha Mahendru, 2020. "Is Institutional Environment the Only Force Behind Corporate Social Responsibility Disclosure? An Insight into Indian Companies," Indian Journal of Corporate Governance, , vol. 13(1), pages 34-62, June.
    4. Jennifer Martínez‐Ferrero & Isabel M. Garcia‐Sanchez & Beatriz Cuadrado‐Ballesteros, 2015. "Effect of Financial Reporting Quality on Sustainability Information Disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(1), pages 45-64, January.
    5. Rodríguez-Ariza, Lázaro & Frías Aceituno, José V. & García Rubio, Raquel, 2014. "El consejo de administración y las memorias de sostenibilidad," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 5-16.
    6. Thanh Hung Nguyen & Quang Trong Vu & Duc Minh Nguyen & Hoang Long Le, 2021. "Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam," Sustainability, MDPI, vol. 13(15), pages 1-16, July.
    7. Nahg Abdul Majid Alawi & Azhar Abdul Rahman & Azlan Amran & Mehran Nejati, 2016. "Does family group affiliation matter in CSR reporting? Evidence from Yemen," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 12-30.
    8. Cho, Charles H. & Roberts, Robin W., 2010. "Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 1-16.
    9. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    10. Moazzem Hossain & Angela Hecimovic & Aklema Choudhury Lema, 2015. "Corporate Social and Environmental Responsibility Reporting Practices from an Emerging Mobile Telecommunications Market," Australian Accounting Review, CPA Australia, vol. 25(4), pages 389-404, December.
    11. Filippo Vitolla & Nicola Raimo & Michele Rubino & Antonello Garzoni, 2019. "How pressure from stakeholders affects integrated reporting quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1591-1606, November.
    12. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
    13. Cuadrado-Ballesteros, Beatriz & Rodríguez-Ariza, Lázaro & García-Sánchez, Isabel-María, 2015. "The role of independent directors at family firms in relation to corporate social responsibility disclosures," International Business Review, Elsevier, vol. 24(5), pages 890-901.
    14. Grueso Gala, Melanie & Camisón Zornoza, César, 2022. "A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    15. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    16. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
    17. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
    18. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
    19. Justyna Dyduch & Joanna Krasodomska, 2017. "Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies," Sustainability, MDPI, vol. 9(11), pages 1-24, October.
    20. Torbjörn Tagesson & Veronica Blank & Pernilla Broberg & Sven‐Olof Collin, 2009. "What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(6), pages 352-364, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tut:cremwp:201211. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: GERMAIN Lucie (email available below). General contact details of provider: https://edirc.repec.org/data/crmrefr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.