期刊
JOURNAL OF BUSINESS ETHICS
卷 151, 期 2, 页码 429-450出版社
SPRINGER
DOI: 10.1007/s10551-016-3225-4
关键词
Corporate reputation; Corporate social responsibility disclosure; Non-professional stakeholders' perceptions; Professional stakeholders; Voluntary disclosure
This paper examines the impact of corporate social responsibility (CSR) disclosure on corporate reputation as perceived by non-professional stakeholders. Proponents of CSR disclosure argue that CSR disclosure can be considered as a tool for reputation management. We empirically investigate this claim using a reputation index which tracks the general public's perceptions of corporate reputation over time. In our analysis, we focus on disclosure in stand-alone CSR reports and control for CSR performance. We find that, in contrast to the common belief, stand-alone CSR reports do not influence corporate reputation among non-professional stakeholders. However, we are able to document that stand-alone CSR reports influence corporate reputation among professional stakeholders. We also provide some evidence that transparent CSR disclosure on corporate websites can influence corporate reputation among non-professional stakeholders.
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