How can CSR identity be evaluated? A pilot study using a Fuzzy Expert System

Venturelli, Andrea; Caputo, Fabio; Leopizzi, Rossella; Mastroleo, Giovanni; Mio, Chiara

doi:10.1016/j.jclepro.2016.09.172

Cited by 55 publications

(27 citation statements)

References 62 publications

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“…Altogether, prior research revealed an interdependency between corporate identity and corporate strategy (He and Balmer 2013). In this context, Otubanjo (2013) as well as Venturelli et al (2017) acknowledge the importance of this connection for CSR concepts. Heikkurinen & Ketola (2012, p. 332ff) suggest an "awareness approach" for the integration of CSR into corporate strategy.…”

Section: The Relevance Of Corporate Identity For Csr Disclosurementioning

confidence: 92%

The impact of corporate identity on corporate social responsibility disclosure

Michaels

Grüning

2018

Int J Corporate Soc Responsibility

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Corporate social responsibility (CSR) is of increasing importance for the long-term success of corporations. Extending existing literature this paper explores corporate identity as important determinant for CSR disclosure. The relationship was examined based on 498 German companies that provided English language CSR reports and responded to a company survey measuring CSR-oriented corporate identity. CSR disclosure has been analyzed with an automated content analysis technique using artificial intelligence. Results indicate that value chain and future-oriented dimensions, which were more pronounced in mature CSR concepts, foster CSR disclosure, while introversive corporate identity dimensions that were strong in low level CSR concepts hinder the release of CSR information. The paper shows that a tradition of social responsibility and values results into a low perceived need for legitimacy and outwards communication. The findings support the view that that a combination of voluntary disclosure theory and legitimacy theory is necessary to explain the drivers and constraints of CSR disclosure.

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Section: The Relevance Of Corporate Identity For Csr Disclosurementioning

confidence: 92%

The impact of corporate identity on corporate social responsibility disclosure

Michaels

Grüning

2018

Int J Corporate Soc Responsibility

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“…The definition or interpretation of CSR disclosure is not homogeneous among authors (Mathews, 1997) and CSR disclosure has been defined in a number of different ways (Venturelli et al, 2017). In the literature, scholars have adopted different performance measurements such as CSR indices and ratings (Márquez & Fombrun, 2005;Waldman et al, 2006;Gjølberg, 2009;Venturelli et al, 2017). In fact, measuring CSR generates numerous problems because of its multidimensional nature (Setó-Pamies, 2015).…”

Section: Dependent Variablementioning

confidence: 99%

Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies

Cucari

Falco

Orlando

2017

Corp Soc Responsibility Env

512

441

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This study investigates the association between environmental, social, and governance (ESG) disclosure and diversity of the board of directors (BoD) in Italian listed companies. Diversity of BoD in terms of gender diversity, CSR committees, board average, and independent directors are examined as to their influence on voluntary ESG disclosure. This rating is highly relevant to managers and investors considering ESG issues in their decision‐making process. The factors that drive or hinder ESG disclosure are gaining importance. Despite the relevance of the topic, in Italy there is a scarce amount of literature regarding diversity in the BoD. The data set includes ESG data for more than 54 Italian companies for the period 2011–2014. The results indicate that firm's CSR disclosure is associated with independent director and committee CSR. In addition, women on BoDs is negatively correlated while the age of the board is not significant. Based on this study, shareholders and policymakers will have a deeper knowledge on the significant roles that board diversity is playing as a determinant of ESG disclosure. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

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“…The ESG data from Bloomberg represent some level of disclosure assurance because it penalizes firms that have “missing data” (Huber & Comstock, ). In their work, to identify a “CSR identity,” Venturelli, Caputo, Leopizzi, and Mastroleo () use a fuzzy expert system to build a score that will allow the user to order firms as high, medium, or low reporters. The fuzzy expert system allows the user to aggregate all of the ESG elements into a “scored” value and produce a label of the type of CSR firm each represents.…”

Section: Literature Reviewmentioning

confidence: 99%

Exploring environmental, social, and governance disclosure effects on the S&P 500 financial performance

2019

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Much of the literature measuring the relationship between environmental, social, and governance (ESG) scores and firm performance treats the score as a measure of sustainability performance. In this study, we treat a firm's ESG score as a demonstration of strategic choice in the level of transparency that results in increased firm performance as measured by Tobin's Q and return on assets. Performance differences are a result of choice moderated by the size of the firm as measured by employees and sales. We analyze 467 firms in the S&P 500 from 2009 to 2015. Applying legitimacy and stakeholder theory, we find that there is significant difference between groups with respect to disclosure and performance. The results of quartile analysis by sales, capitalization, and Tobin's Q are relevant to understand the influence that the ESG score has on financial performance. ESG influences on Tobin's Q are greatest for large firms as measured by sales, as opposed to the ESG affects on Tobin's Q and return on asset for smallest firms as measured by market capitalization.

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How can CSR identity be evaluated? A pilot study using a Fuzzy Expert System

Cited by 55 publications

References 62 publications

The impact of corporate identity on corporate social responsibility disclosure

The impact of corporate identity on corporate social responsibility disclosure

Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies

Exploring environmental, social, and governance disclosure effects on the S&P 500 financial performance

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