Does corporate social responsibility reporting actually destroy firm reputation?

Previous research on the effects on corporate social responsibility (CSR) is inconclusive and academics have increasingly discussed the credibility of CSR reporting. Our research analyses the influence of CSR reporting on corporate reputation by considering different scenarios based on companies...

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Detalhes bibliográficos
Autores: Miras Rodríguez, María del Mar, Bravo Urquiza, Francisco, Escobar Pérez, Bernabé
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2020
País:España
Recursos:Universidad de Sevilla (US)
Repositorio:idUS. Depósito de Investigación de la Universidad de Sevilla
OAI Identifier:oai:idus.us.es:11441/103837
Acesso em linha:https://hdl.handle.net/11441/103837
https://doi.org/10.1002/csr.1938
Access Level:acceso abierto
Palavra-chave:Corporate reputation
CSR commitment
CSR consistency
CSR reporting
Impressionmanagement
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spelling Does corporate social responsibility reporting actually destroy firm reputation?Miras Rodríguez, María del MarBravo Urquiza, FranciscoEscobar Pérez, BernabéCorporate reputationCSR commitmentCSR consistencyCSR reportingImpressionmanagementPrevious research on the effects on corporate social responsibility (CSR) is inconclusive and academics have increasingly discussed the credibility of CSR reporting. Our research analyses the influence of CSR reporting on corporate reputation by considering different scenarios based on companies' CSR consistency, which reflects the coherence between their CSR reporting and CSR commitment. Theoretically, CSR reporting initiatives could be perceived by stakeholders as a substantive or symbolic strategy. Our findings highlight that corporate reputation tends to be negatively affected by CSR reporting, which is generally identified by stakeholders as an impression management strategy (particularly gaining an ‘in accordance’ Global Reporting Initiative level and assurance), although the relationship between CSR reporting and corporate reputation depends on the CSR consistency of a firm. This evidence has direct implications for academics to refine theoretical frameworks as well as for companies and regulators to better understand the effects of CSR reporting.Premio Mensual Publicación Científica Destacada de la US. Facultad de Turismo y FinanzasWileyContabilidad y Economía Financiera2020info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://hdl.handle.net/11441/103837https://doi.org/10.1002/csr.1938reponame:idUS. Depósito de Investigación de la Universidad de Sevillainstname:Universidad de Sevilla (US)InglésCorporate Social responsibility reporting actually destroy firm reputation?, 27 (4), 1947-1957.info:eu-repo/semantics/openAccessoai:idus.us.es:11441/1038372026-06-17T12:51:07Z
dc.title.none.fl_str_mv Does corporate social responsibility reporting actually destroy firm reputation?
title Does corporate social responsibility reporting actually destroy firm reputation?
spellingShingle Does corporate social responsibility reporting actually destroy firm reputation?
Miras Rodríguez, María del Mar
Corporate reputation
CSR commitment
CSR consistency
CSR reporting
Impressionmanagement
title_short Does corporate social responsibility reporting actually destroy firm reputation?
title_full Does corporate social responsibility reporting actually destroy firm reputation?
title_fullStr Does corporate social responsibility reporting actually destroy firm reputation?
title_full_unstemmed Does corporate social responsibility reporting actually destroy firm reputation?
title_sort Does corporate social responsibility reporting actually destroy firm reputation?
dc.creator.none.fl_str_mv Miras Rodríguez, María del Mar
Bravo Urquiza, Francisco
Escobar Pérez, Bernabé
author Miras Rodríguez, María del Mar
author_facet Miras Rodríguez, María del Mar
Bravo Urquiza, Francisco
Escobar Pérez, Bernabé
author_role author
author2 Bravo Urquiza, Francisco
Escobar Pérez, Bernabé
author2_role author
author
dc.contributor.none.fl_str_mv Contabilidad y Economía Financiera
dc.subject.none.fl_str_mv Corporate reputation
CSR commitment
CSR consistency
CSR reporting
Impressionmanagement
topic Corporate reputation
CSR commitment
CSR consistency
CSR reporting
Impressionmanagement
description Previous research on the effects on corporate social responsibility (CSR) is inconclusive and academics have increasingly discussed the credibility of CSR reporting. Our research analyses the influence of CSR reporting on corporate reputation by considering different scenarios based on companies' CSR consistency, which reflects the coherence between their CSR reporting and CSR commitment. Theoretically, CSR reporting initiatives could be perceived by stakeholders as a substantive or symbolic strategy. Our findings highlight that corporate reputation tends to be negatively affected by CSR reporting, which is generally identified by stakeholders as an impression management strategy (particularly gaining an ‘in accordance’ Global Reporting Initiative level and assurance), although the relationship between CSR reporting and corporate reputation depends on the CSR consistency of a firm. This evidence has direct implications for academics to refine theoretical frameworks as well as for companies and regulators to better understand the effects of CSR reporting.
publishDate 2020
dc.date.none.fl_str_mv 2020
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/11441/103837
https://doi.org/10.1002/csr.1938
url https://hdl.handle.net/11441/103837
https://doi.org/10.1002/csr.1938
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Corporate Social responsibility reporting actually destroy firm reputation?, 27 (4), 1947-1957.
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Wiley
publisher.none.fl_str_mv Wiley
dc.source.none.fl_str_mv reponame:idUS. Depósito de Investigación de la Universidad de Sevilla
instname:Universidad de Sevilla (US)
instname_str Universidad de Sevilla (US)
reponame_str idUS. Depósito de Investigación de la Universidad de Sevilla
collection idUS. Depósito de Investigación de la Universidad de Sevilla
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 15.301629

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