How do CSR disclosures facilitate knowledge-sharing behaviors?

Drawing on the stakeholder theory and stimulus-organism-response (S-O-R) model, this study examines the relationship between corporate social responsibility (CSR) disclosures and users' knowledge-sharing behaviors on social media (SM). Two underlying mechanisms are used to explain the relationship between CSR disclosures and knowledge sharing, namely, CSR identification and content richness.

An empirical analysis based on a negative binomial regression model is conducted using CSR data disclosed on corporate official Microblog in the past year on 30 companies with a high CSR development index in China.

CSR disclosures are positively related to users' knowledge-sharing behaviors, and this relationship is mediated by CSR identification. Content richness strengthens the positive relationship between CSR disclosures and users' CSR identification. User's retweeting behavior is positively related to commenting behavior.

This is one of the few studies to investigate the relationship between CSR disclosures and knowledge sharing on SM. The findings of this study can help companies formulate and implement effective CSR disclosure strategies to achieve sustainable development of companies.