CSR has been defined in different ways. For example, Van Marrewijk (2003) defined CSR as a company's voluntary activities on social concerns in business operations and in interaction with stakeholders. According to Perreault and McCarthy (2002), CSR is defined as the obligation of companies to maximize their positive effects and minimize their negative effects on society. The concept of CSR in academia has evolved alongside social, historical, technical and economic changes. coll., 2004; Lammers and Barbour, 2006; Wert-Gray et al., 1991). Since a company's CSR activities and communications can be influenced by other institutions, studies of institutional communication represent a useful theoretical framework for understanding CSR communication. According to Lammers and Barbour (2006, p. 356), an institution is defined as “constellations of established practices guided by formalized and rational beliefs »....