PurposeThis study sought to ascertain the CSR information needs of customers of MFIs. It also ascertained their media preferences for CSR disclosure. Design/methodology/approachThe study adapted Wilson’s (1981) concept of information needs as the conceptual basis of this study. Case study research design was employed. The respondents consisted of customers of MFIs in Ghana. Semi-structured interview was used to collect the data. Data was analysed using thematic analysis technique. FindingsThe study found that the CSR information needs of MFIs’ customers relate to moral disclosure, business survival disclosure, financial and business terms and conditions disclosure, donations disclosure and capacity building and training disclosure. The study also found that family and friends are the most reliable sources of CSR information for MFIs’ customers.Originality/valueThere is a great deal of literature available on CSR disclosure. However, limited studies have investigated the information needs of customers regarding CSR disclosure. Again, CSR disclosure in the Microfinance sector has received limited attention in the existing literature. This study expanded the existing literature by investigating the CSR information needs of MFIs’ customers.
Journal of Information, Communication and Ethics in Society – Emerald Publishing
Published: Aug 8, 2016