A Content Analysis of CSR Reporting in the Fast Food Industry: The Case of McDonald’s and Yum! Brands

Purpose - The objective of the research is to critically examine how companies in the fast food industry make use of CSR report communication channels. It raises the question of whether companies in the fast food industry are addressing NGO stakeholder issues in their CSR report as well as whether they seek to legitimise their activities. Design/Methodology/Approach - A qualitative content analysis is conducted for both: the NGO stakeholder concerns as presented in NGO specific documents as well as the corporate CSR reports that were launched online. Conducting a qualitative research seems to be the appropriate method as the overall aim is directed at understanding how companies within the fast food sector are reporting on identified issues, which requires an understanding of the context in which the chosen companies are pursuing their CSR activities. Findings - The findings of the study suggests that besides reporting on actual CSR performances, the selected companies are using strategies that would legitimise their activities in society. Moreover, it is proposed that McDonald’s as well as Yum! Brands, are using the CSR reporting channel as a PR tool. This is further seen as critical as it poses difficulties for any interested stakeholder group to evaluate the companies’ actual CSR performances. Originality/Value - The research will contribute to the set of existing literature on the state of art on corporations’ CSR reporting practices. In particular, findings of the study are adding to the body of literature revolving around CSR reporting and legitimacy theory as the findings suggest and support the facilitation of legitimising strategies within the CSR report exercise