Sustainability Performance and Assurance: Influence on Reputation

Abstract

The positive impact of sustainability on reputation has been assumed but not sufficiently examined. This study probes the veracity of these claims by applying legitimacy and signaling perspectives to examine whether sustainability performance and assurance contribute to corporate reputation. We find superior sustainability performance has a positive association with sustainability reputation. Companies with better performance are also more likely to obtain external assurance of their sustainability disclosure, but assurance does not directly affect reputation. Assurance appears to be a managerial tool associated with the congruence of internal processes rather than a differentiating signal to external stakeholders.

The Evolution of Sustainability Measurement Research

“…Link assurance practices to environmental performance, company reputation and other contextual factors (Alon and Vidovic 2015). Link assurance practices to environmental performance, company reputation and other contextual factors (Alon and Vidovic 2015).…”

“…Another group links assurance practices with other organizational variables such as environmental performance and company reputation (Alon and Vidovic 2015), or contextual factors such as the recent economic crisis . One group of studies explores the use and diffusion of assurance practices in different organizations (e.g.…”

“…Use and diffusion of assurance practices in different types of organizations or industrial sectors . Link assurance practices to environmental performance, company reputation and other contextual factors (Alon and Vidovic 2015).…”

“…cooperatives and listed companies) or industry sectors . Another group links assurance practices with other organizational variables such as environmental performance and company reputation (Alon and Vidovic 2015), or contextual factors such as the recent economic crisis . Overall, no particular theoretical contribution is made, and researchers tend to adopt either legitimacy theory or signaling theory, similarly to authors in areas A and B.…”

The Presentation of Automotive Brands in the On-Line Environment—The Perspective of KIA, Peugeot, Toyota and VW in the Slovak Republic

“…This article deals with important brands from the automotive industry. We chose them based on the perspective of the Slovak Republic, which is currently the leader in the production of passenger cars [1]. VW, KIA, and Peugeot have large production capacities in Slovakia.…”