A new study authored by Amanda Reid and Evan Ringel examines how “transparency reports” have become an institutionalized practice among digital intermediaries. This work frames platforms’ transparency reports as corporate social responsibility (CSR) disclosures, and it argues they represent an emerging institutional practice shaped by isomorphic pressures (organizations becoming more similar by mimicking each other). Moreover, the article notes that while CSR research exists in other sectors, there’s a gap in studying CSR in the tech sector. This research makes two main theoretical contributions. First, the empirical evidence shows how this practice has spread across companies and across jurisdictions around the world. And second, it offers a two-fold explanation for why different companies do this: (1) Big Tech companies use them as legitimacy-seeking strategic communications, and (2) SMEs (small and midsize enterprises) copy Big Tech’s practices through “mimetic isomorphism.”
Amanda Reid & Evan Ringel, Digital Intermediaries & Transparency Reports as Strategic Communications, 41 The Information Society 91-109 (2025) doi: 10.1080/01972243.2025.2453529.
See also Amanda Reid, Evan Ringel & Shanetta M. Pendleton, Transparency Reports as CSR Reports: Motives, Stakeholders, and Strategies, 20 Social Responsibility Journal 81-107 (2024), doi: 10.1108/SRJ-03-2023-0134; Amanda Reid, Shanetta M. Pendleton & Lightning E.H. JM Czabovsky, Big Tech Transparency Reports & CSR: Longitudinal Content Analysis of News Coverage, 13 The Journal of Social Media in Society 122-154 (2024), https://www.thejsms.org/index.php/JSMS/article/view/1447/693