CSR Communication: An Impression Management Perspective

Tata, Jasmine; Prasad, Sameer

doi:10.1007/s10551-014-2328-z

Cited by 116 publications

(95 citation statements)

References 46 publications

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“…Overconfident CEOs may therefore increase CSR decoupling to present a CSR image to the world that is in line with their inflated self‐image. Similarly, any weakness in the area of CSP may become inconsistent with the CEO's perceived above‐average CSR abilities (Tata & Prasad, ). This inconsistency may be resolved by disseminating positive information to stakeholders to restore consistency between the self‐image of overconfident CEOs and their firm's CSR performance.…”

Section: Theory and Hypotheses Developmentmentioning

confidence: 99%

“…Given the important role of CSR, it is imperative for stakeholders to understand a firm's CSR actions and performance. Firms therefore increasingly issue CSR reports to inform stakeholders about their CSR activities (Beauchamp & O'Connor, ; Crilly, Hansen, & Zollo, ; Gibson & O'Donovan, ; Tata & Prasad, ).…”

Section: Introductionmentioning

confidence: 99%

“…CSR reports should convey CSR information reliably and correctly, but recent studies found variations in the accuracy of CSR reports that distort information provided to stakeholders (Hooghiemstra, ; Tata & Prasad, ). A prominent reason for the potential misinformation in CSR reports is the use of symbolic CSR management (Michelon, Pilonato, & Ricceri, ).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

CEO overconfidence and CSR decoupling

Sauerwald

2019

Corporate Governance

105

128

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Research question/issue This study examines whether there is decoupling between how firms communicate about corporate social responsibility (CSR) and what firms do in terms of CSR. We argue that this CSR decoupling is driven by the CEOs' cognitive biases. Specifically, we propose that overconfident CEOs increase CSR decoupling. Research findings/insights We tested our arguments in a sample of S&P 500 firms for the period of 2006–2014. We find that CEO overconfidence is positively related to the decoupling between the optimistic tone of CSR reporting and the firm's actual corporate social performance. However, the board of directors mitigates the effect of CEO overconfidence on CSR decoupling when outside directors have CSR expertise and ownership incentives. Theoretical/academic implications Previous studies have suggested that CSR decoupling is a function of opportunistic management that can be constrained by external monitoring. We examine CSR decoupling as a function of cognitive biases (such as overconfidence) that can be constrained by internal monitoring. Practitioner/policy implications This study provides insights into the conditions when CSR information released by the firm is symbolic. Practitioners may prevent such symbolic CSR reporting by imposing effective oversight by the board of directors.

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Section: Theory and Hypotheses Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

CEO overconfidence and CSR decoupling

Sauerwald

2019

Corporate Governance

105

128

View full text Add to dashboard Cite

show abstract

“…Following the impression management strategies, expected image gains are triggered by self‐enhancement to achieve a desired social identity or image goal. In contrast, expected image risks can be caused when an individual's own view of themselves is negative (Tata and Prasad ).…”

Section: Research Hypothesesmentioning

confidence: 99%

How workplace incivility influences job performance: the role of image outcome expectations

Jiang

Chai

et al. 2018

Asia Pac J Human Res

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This study aimed to investigate whether workplace incivility has negative influences on two types of job performance (i.e. in‐role job performance and innovative job performance), as well as the moderating role of image outcome expectations in the context of healthcare organizations. We tested the research hypotheses using data collected from 727 employees in three Chinese hospitals. The results reveal that workplace incivility has negative influences on both in‐role job performance and innovative job performance. In addition, the negative influence of workplace incivility on in‐role job performance is alleviated by expected image risks, while the negative influence of workplace incivility on innovative job performance is buffered by both expected image gains and risks. Managers are expected to establish informal norms of desired behaviors at work and encourage employees to adopt a future‐oriented perspective. This study provides novel insights for workplace incivility literature and practice.

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“…Indeed, research in this tradition equates moral legitimacy with normative conformance. One way that organizations demonstrate this conformance is by publicly communicating their engagement in corporate social responsibility activities (Cai et al, 2012;Tata and Prasad, 2015). When moral controversy is associated with the type of good 2 traded, past research also shows that establishing moral legitimacy can involve concealing an organization's activities from audiences who may disapprove of them and aligning publicly with other, approved of values, to challenge disapproval (e.g.…”

Section: Communicating Moral Legitimacy In Controversial Industries: mentioning

confidence: 99%

Communicating Moral Legitimacy in Controversial Industries: The Trade in Human Tissue

Reuber

Morgan‐Thomas

2017

J Bus Ethics

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It is recognized that globally active companies are involved in the discursive construction of the meaning of moral legitimacy. Establishing normative conformance is problematic given the plurality of norms and values worldwide, and is particularly difficult for companies operating in morally controversial industries. In this paper we investigate how organizations publicly legitimize the trade of human tissue for private profit when this practice runs counter to deep-seated and widespread moral beliefs. To do so, we use inductive, qualitative methods to analyze the website discourse of three types of organizations that trade in human tissue and are associated with different degrees of moral controversy with respect to tissue procurement and use. Our analysis reveals an object-oriented approach to moral legitimizing centered on the human tissue as a morally disputed good. We find that the website discourse translates human tissue into technology, constructs normative meaning around a dominant instrumental value associated with human-tissue-as-technology, and reproduces and stabilizes this meaning by six discursive mechanisms that amplify and anchor it. Moreover, the use of amplifying and anchoring discourse was greater in organizations associated with greater controversy. The results are consistent with an object-oriented sociality.

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CSR Communication: An Impression Management Perspective

Cited by 116 publications

References 46 publications

CEO overconfidence and CSR decoupling

CEO overconfidence and CSR decoupling

How workplace incivility influences job performance: the role of image outcome expectations

Communicating Moral Legitimacy in Controversial Industries: The Trade in Human Tissue

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