RT info:eu-repo/semantics/article
T1 Reporting as a booster of the corporate social performance effect on corporate reputation
A1 Pérez Cornejo, Clara
A1 Quevedo Puente, Mª Esther
A1 Delgado García, Juan Bautista
K1 Corporate reputation
K1 Corporate social responsibility performance
K1 Corporate socialresponsibility reporting
K1 Stakeholder–agency theory
K1 Responsabilidad social de la empresa
K1 Social responsibility of busines
K1 Economía de la empresa
K1 Managerial economic
AB Corporate social performance (CSP) is one of the main drivers of corporate reputation. The main aim of this study is to analyze the moderating effect of corporate social responsibility (CSR) reporting quality on the relation of CSP and corporate reputation through two effects. First, it may enhance the firm's credibility because CSR reporting favors CSP consistency by reducing managers' CSR discretion and easing CSP comparability along the time. Second, it may increase the visibility of CSR actions beyond direct stakeholders involved in them. Analyzing an international sample of 132 companies from nine countries for the period 2011–2016, we show that all of the CSP dimensions (social, environmental, and economic) positively affect corporate reputation. We also find that good CSR reporting quality increases the intensity of the environmental and social performance effects on corporate reputation. Results provide a new perspective of the role CSR reporting quality that managers have to deal to get better impacts of CSP on corporate reputation.
PB Wiley
SN 1535-3958
YR 2020
FD 2020-05
LK https://hdl.handle.net/10259/11294
UL https://hdl.handle.net/10259/11294
LA eng
DS Repositorio Institucional de la Universidad de Burgos
RD 29-abr-2026