The Impact of Evidence in CSR Disclosure: A Comparative Study of MNCs and Local Companies' Online Practices in Bangladesh

This study proposes to analyze how the evidence in online Corporate Social Responsibility (CSR) disclosures influences audience perceptions, comparing CSR disclosure practices of multinational corporations (MNCs) and local companies in Bangladesh. Grounded in the Elaboration Likelihood Model (ELM), the research examines how message replication, evidence type (statistical vs. anecdotal), and company origin (local vs. MNC) affect consumers’ likelihood to recommend a company. Using a 2x4x2 experimental design, 80 U.S.-based participants will be exposed to CSR newsletters from two fictional local and multinational banks operating in Bangladesh. These newsletters differ by evidence type and CSR topic (flood relief or scholarship provision). Participants’ responses will be measured through items assessing recommendation intentions and CSR involvement, while message processing time is used as a proxy for cognitive engagement. The study addresses gaps in CSR communication research within non-Western contexts and contributes to the literature on persuasive message design by isolating evidence as a critical message element. This research offers practical insights into how corporations operating in developing economies can craft credible, impactful CSR narratives to engage diverse stakeholders and enhance organizational legitimacy.