Constraints under the Halo: The Constraining Effect of Corporate Reputation on Corporate Social Responsibility Behavior

Abstract

This study explored the multidimensional influence of high reputation on corporate social responsibility behaviors from the “report disclosure”, “report whitewashing”, and “actual performance” perspectives. The study found that a high reputation may trigger high expectations and strict supervision among stakeholders, which may cause those companies with high reputations to disclose high-quality CSR reports and improve the quality of their CSR performance. The results also indicated that, under the influence of a reputation-constraining mechanism, the degree of whitewashing in the CSR reports of high-reputation firms is significantly lower than that of others. This study focused on facilitating a better understanding of the influence of organizational reputation on organizational behavior and providing theoretical support and practical insights regarding the improvement of the effectiveness of corporate social responsibility governance.