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

39 Pages Posted: 16 Feb 2012

See all articles by Rozenn Perrigot

Rozenn Perrigot

Université de Rennes I - Graduate School of Management (IAE-IGR)

Bruno Oxibar

Université Paris Dauphine

Frédérique Déjean

affiliation not provided to SSRN

Date Written: February 15, 2012

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.

Keywords: franchising, corporate social responsibility, corporate social disclosure, chain size, percentage of company-owned units

Suggested Citation

Perrigot, Rozenn and Oxibar, Bruno and Déjean, Frédérique, Determinants of Corporate Social Disclosure in the Franchising Sector: Insights from French Franchisors' Websites (February 15, 2012). Available at SSRN: https://ssrn.com/abstract=2005702 or http://dx.doi.org/10.2139/ssrn.2005702

Rozenn Perrigot (Contact Author)

Université de Rennes I - Graduate School of Management (IAE-IGR) ( email )

11, rue Jean Macé
CS 70803
Rennes, Cedex 7 35708
France

HOME PAGE: http://www.rozenn-perrigot.com

Bruno Oxibar

Université Paris Dauphine ( email )

Place du Maréchal de Lattre de Tassigny
Paris, 75775
France

Frédérique Déjean

affiliation not provided to SSRN ( email )

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