Does Firms' Dissemination of Corporate Social Responsibility Information through Facebook Matter for Corporate Reputation?

Maniora, Janine; Pott, Christiane

doi:10.2308/jiar-19-070

Cited by 5 publications

(2 citation statements)

References 77 publications

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“…Other research could consider the avenues firms use to disclose CSR information to consider whether the same antecedents hold outside of the formal CSR report. For example, Maniora and Pott (2020) examine the effect of CSR information disseminated via Facebook on a firm's reputation among nonprofessional stakeholders, such as consumers and employees, and find a decrease in reputation suggesting the information could be perceived as a greenwashing tool. Also, Bonsón and Bednárová (2015) consider reporting via YouTube and find some evidence that companies might use that outlet to build legitimacy.…”

Section: Discussion and Directions For Future Researchmentioning

confidence: 99%

Defining CSR disclosure quality: a review and synthesis of the accounting literature

Stuart

Fuller²,

Heron³

et al. 2022

JAL

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PurposeThis paper aims to review and synthesize the corporate social responsibility (CSR) disclosure literature in order to (1) develop a comprehensive definition of disclosure quality; (2) review the evolution of disclosure quality proxies used by accounting researchers; (3) describe the antecedents to disclosure quality; (4) describe the outcomes of disclosure quality; and (5) identify gaps in the current literature and offer suggestions for future research.Design/methodology/approachThis study conducted a systematic review capturing articles examining CSR disclosure quality. The researchers first searched EBSCO, identifying all relevant articles by searching for “corporate social responsibility,” “CSR,” “ESG” and “sustainability reporting” anywhere in the article. Then, the results were filtered to focus on 23 of the most prominent accounting journals. The search resulted in 592 articles which were individually reviewed for relevance to the authors’ review. This study includes all articles that examine disclosure and provide insight into elements that influence disclosure quality or provide evidence of the effects of disclosure quality on user decision-making.FindingsIt is found that a comprehensive definition of CSR disclosure quality has yet to be developed and that proxies for CSR disclosure quality have evolved over time. This study synthesizes the literature on the antecedents of CSR disclosure quality, and how CSR disclosure quality affects users' decision-making and related outcomes. Overall, the review of this study suggests that assurance and a number of corporate features have important effects on disclosure quality. Also, high-quality disclosures are positively associated with many benefits to market participants.Originality/valueThis study complements Huang and Watson's (2015) CSR literature review by comprehensively reviewing and synthesizing the CSR disclosure quality literature that was only emerging when their review was published. Importantly, this study contributes to the CSR disclosure literature by developing a comprehensive definition of CSR disclosure quality that is grounded in the accounting literature and aligned with current frameworks.

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Section: Discussion and Directions For Future Researchmentioning

confidence: 99%

Defining CSR disclosure quality: a review and synthesis of the accounting literature

Stuart

Fuller²,

Heron³

et al. 2022

JAL

View full text Add to dashboard Cite

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“…As the most significant intangible asset in management (p. 12, [82]), corporate reputation represents the stakeholders' collective perceptions of how an organization has satisfied their expectations [83]. As reputation reveals "the degree to which stakeholders perceive a company as good or bad" (p. 185, [84]), numerous studies [85][86][87][88][89] have investigated the impact of CSR on corporate reputation. CSR programs are indicative of an organization's commitment to engaging in activities aiming to advance environmental and social goals beyond their financial and legal obligations to stakeholders [90][91][92], 2022.…”

Section: Corporate Reputationmentioning

confidence: 99%

Linking Informative and Factual CSR Communication to Reputation: Understanding CSR Motives and Organizational Identification

2023

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The way corporate social responsibility (CSR) communication relates to corporate reputation has attracted an increasing amount of attention from communication and business researchers and practitioners. To place our study in the context of CSR and employee communication, we proposed a CSR communication—motives—organizational identification—corporate reputation model. Data collected from an online Qualtrics survey (n = 811) supported all the proposed hypotheses linking informativeness and factual tone in CSR communication, employee-perceived intrinsic/other-serving motives of their organizations’ CSR activities, organizational identification, and corporate reputation. Specifically, informativeness and a factual tone in CSR communication were positively related to employee-perceived intrinsic/other-serving motives of their organizations’ CSR activities. Employee-perceived intrinsic/other-serving motives of their organizations’ CSR activities were positively associated with employee organizational identification. Employee organizational identification was positively related to corporate reputation. In addition, employee-perceived intrinsic/other-serving motives of their organizations’ CSR activities and employee organizational identification turned out to be two significant mediators in the proposed model between CSR communication and corporate reputation. We conducted a two-step structural equation modeling (SEM) analysis to analyze the collected data. The theoretical and practical implications of the study were discussed.

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Social media in accounting research: A review and future research agenda

Nerantzidis,

Tampakoudis,

She

2024

Journal of International Accounting, Auditing and Taxation

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Does Firms' Dissemination of Corporate Social Responsibility Information through Facebook Matter for Corporate Reputation?

Cited by 5 publications

References 77 publications

Defining CSR disclosure quality: a review and synthesis of the accounting literature

Defining CSR disclosure quality: a review and synthesis of the accounting literature

Linking Informative and Factual CSR Communication to Reputation: Understanding CSR Motives and Organizational Identification

Social media in accounting research: A review and future research agenda

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