CSR Activity Reportage On Insurance Company Websites in Ghana.

      Аннотация: This study examines the online communication of corporate social responsibility by insurance companies operating in Ghana. The study employs 33 insurance companies consisting of 2 listed and 31 unlisted insurance companies. Ordinary Least Squares regression is employed in the estimation of the effect of the predictive variables on the insurance firms? online corporate social responsibility disclosure. Results show that online corporate social responsibility disclosure is positive and significantly related to the listing status of insurance companies. However, online corporate social responsibility disclosure exhibits apositive but insignificant relationship with number of branches (size) and age of insurance companies in Ghana. It is recommended that local and international insurance companies operating in emerging markets should improve their online corporate social responsibility communication by conceptualising CSR issues as part of their core organisational strategies as these eventually affects the corporate performance of the firm.

Ключевые слова: CSR Activity, insurance company, Websites, Ghana