Transparency reports as CSR reports: motives, stakeholders, and strategies

Purpose The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework corporate social responsibility (CSR) reporting. self-denominated transparency report serves a dual highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance requests user data. Drawing on legitimacy theory, neo-institutional theory stakeholder exploratory examines how companies are implementing industry-specific voluntary disclosures as form CSR. Design/methodology/approach A content analysis nonfinancial reporting ( N = 88) was used identify motivating principles, company positioning stakeholders, relevant publics intended audience these communication strategy engage primary stakeholders. Findings Key findings suggest that most consumers/users their stakeholders strategy. majority signaled value-driven motives in reports protector data advocate consumer rights. Originality/value This enriches literature CSR strategies practices by extending it underdeveloped topic study: novel activities prominent (i.e. “Big Tech”). These polyphonic reflect varied motives, For market-leading companies, can serve legitimize existing market power. And midsize emerging be signal adherence industry norms – set companies.