The study contributes to the authors’ understanding of CSR transparency by showing that the phenomenon is reflected by social processes and should not be narrowly conceptualized as an outcome of information disclosure at the corporate level. The study also provides fine-grained details about the cognitive and organizational mechanisms at play in the shaping of CSR transparency. Specifically, the authors introduce a bottom-up model which explains how reserved and non-reserved approaches of CSR transparency are developed.
- CSR transparency consists of communication regimes reflected by social processes.
- Employees are conducive for the formation of CSR transparency.
- Employee autonomy may prompt more radical and genuine behavior of CSR transparency.
- Employees can act as gatekeepers in the disclosure of information.
- Employees function as advocates for civil society – from a bottom-up position.