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Table 1 Operationalization of CSR Themes on Corporate Websites of the Sampled Companies

From: Corporate social responsibility reporting in the telecommunications sector in Ghana

CSR Themes

Statements or items connoting CSR on websites

Human resource disclosure

1.Employee health & safety

Protecting employees against work hazards

2. Employee training

Training, refresher training and other educational opportunities

3.Employee morale

Fringe, instant non-monetary benefits aimed at incentivizing employees to concentrate on the job, also include annual monetary incentives.

Environmental disclosure

1.company concern for the environment

Conducting business while maintaining the integrity of the environment

2.Environmental audit

Operating with an ISO certification or allowing third party audit

3.Conservation of energy in the conduct of business

Using renewable alternative sources of energy in business operations

4.Conservation of natural resources

Conserving water, protecting flora & fauna

5.Recycling /E-waste management

Re-use, recycle paper, recycling electronics waste & other materials used in production

Product & customer disclosure

1.product quality

Best offers from the company in the form of products and services

2.customer complaints/ satisfaction

Dealing with customers issues, complaints, in comfortable, friendly and congenial manner without hassle, after sale service

3.Provision for physically challenged/ aged/ difficult-to- Reach customers

Taylor-made products for people with impairment, aged, and those in remote places

Community involvement

1.support for education

Commitment to promote education. Assistance in the areas of class room infrastructure, text books, computer donations, teaching & learning materials, building capacity of teachers, schools internet connectivity & other educational scholarships.

2.support for health

Assistance in health infrastructure, refurbishment, donating hospital equipment, training for health professional

3.Youth entrepreneurship

Assistance aimed at training the youth to be entrepreneurial to create their own jobs and be self-reliant.

4.Employee volunteerism

Company employees getting out of their comfort zone and doing community work. Contributing cash or kind to the community

5.Sports sponsorship

Providing assistance to sporting activities in the areas of football, volley ball athletics, rugby, swimming, supporting national teams.

Ethical disclosure

1.Ethical/professional conduct

Allowing sound, good moral judgment in the conduct of business.

2.Transparency

The extent to which corporate actions are observed by outsiders. How corporate actions and decisions are opened to employees, stakeholders, shareholders and the general public.

3.Integrety

Be honest & upright in corporate dealings.

4.equality & diversity

Treating people fairly and equitably without prejudice and allowing cultural differences to fester.