2026-05-11T23:45:48Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/112942026-01-30T01:05:34Zcom_10259_7384com_10259_5086com_10259_2604col_10259_7385

Reporting as a booster of the corporate social performance effect on corporate reputation Pérez Cornejo, Clara Quevedo Puente, Mª Esther Delgado García, Juan Bautista Corporate reputation Corporate social responsibility performance Corporate socialresponsibility reporting Stakeholder–agency theory Responsabilidad social de la empresa Economía de la empresa Social responsibility of busines Managerial economic 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. 2026-01-27T12:09:54Z 2026-01-27T12:09:54Z 2020-05 info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion 1535-3958 https://hdl.handle.net/10259/11294 10.1002/csr.1881 1535-3966 eng Corporate Social Responsibility and Environmental Management. 2020, V. 27, n. 3, p. 1181-1524 https://doi.org/10.1002/csr.1881 info:eu-repo/semantics/openAccess application/pdf Wiley