The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective

Axjonow, Anastasia; Ernstberger, Jürgen; Pott, Christiane

doi:10.1007/s10551-016-3225-4

Cited by 139 publications

(121 citation statements)

References 60 publications

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“…For CSR‐related RDT, the board of directors and sustainable strategies could be seen as unique governance mechanisms, which help firms disclose high‐quality information on environmental performance (Mallin and Michelon, ; Shaukat et al , ). Moreover, boards with these attributes are more likely to seek environmental legitimacy and high stakeholder satisfaction via disseminating useful environmental information (see, e.g., Axjonow et al , ; Michelon et al , ). This study contributes to the literature by providing empirical evidence of board CSR strategy and orientation for disseminating a high quality of CESD in the UK context.…”

Section: Discussionmentioning

confidence: 99%

Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence

2017

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The environmental implications of corporate economic activities have led to growing demands for firms and their boards to adopt sustainable strategies and to disseminate more useful information about their activities and impacts on environment. This paper investigates the impact of board's corporate social responsibility (CSR) strategy and orientation on the quantity and quality of environmental sustainability disclosure in UK listed firms. We find that effective board CSR strategy and CSR-oriented directors have a positive and significant impact on the quality of environmental sustainability disclosure, but not on the quantity. Our findings also suggest that the existence of a CSR committee and issuance of a stand-alone CSR report are positively and significantly related to environmental sustainability disclosure. When we distinguish between firms with high and low environmental risk, we find that the board CSR/sustainability practices that affect the quantity (quality) of environmental sustainability disclosure appear to be driven more by highly (lowly) environmentally sensitive firms. These results suggest that the board CSR/sustainability practices play an important role in ensuring a firm's legitimacy and accountability towards stakeholders. Our findings shed new light on this under-researched area and could be of interest to companies, policy-makers and other stakeholders.

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Section: Discussionmentioning

confidence: 99%

Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence

2017

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“…This gap is to be filled by this work. The conceptual foundations of studying the practice of corporate responsibility as a social institute stand in the works of Abney (2019) , Ararat et al (2018) , Axjonow et al (2018) , Boyd and Huettinger (2019) , Dey et al (2018) , Gond et al (2018) , Gordon (2020) , Harjoto and Laksmana (2018) , Hielscher and Kivimaa (2019) , Huang and Fu (2019) , Inshakova et al (2018) , Kail et al (2017) , Lahtinen et al (2018) , Luque and Herrero-García (2019) , Nurunnabi et al (2018) , Pereira et al (2019) , Reilly and Larya (2018) , Rim et al (2019) , Sun and Gunia (2018) , Tsalis et al (2018) , Yen et al (2019) , Weber et al 2019 ).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Corporate Social Responsibility Amid Social Distancing During the COVID-19 Crisis: BRICS vs. OECD Countries

Popkova

DeLo

Sergi

2021

Research in International Business and Finance

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This paper compares today’s corporate management in developing markets (BRICS countries) vs. developed markets (the OECD countries). The influence of determining a new social corporate management season considering social distancing amid the COVID-19 pandemic on emerging markets' economic growth is ascertained and set apart from corporate management in developing markets. This paper helps clarifying and better understanding the role of corporate social responsibility in the conditions of an economic crisis against the background of the COVID-19 pandemic. This work provides scientific arguments that allow solving critical discussions regarding the advantages (growth of quality of life, an increase of business's competitiveness) and costs (limitation of economic growth, non-commercial use of profit, and increased price for goods and services) of domestic production and consumption. In the long-term, responsible financial practices return all investments and allow countries to better cope with a crisis. The research supplies a new view of corporate social responsibility as a measure of crisis management. It reflects its advantages at a time of social distancing in the conditions of the COVID-19 pandemic. The institutionalization of corporate social responsibility in emerging countries is not predetermined by internal factors (approach to doing business or organizational culture), if not by external factors (market status, state regulation, and consumer awareness). These circumstances prove the high complexity of strengthening corporate social responsibility in developing countries. In the conditions of social distancing – due to the COVID-19 pandemic – corporate social responsibility goes to a new level. In both developing and developed countries, one of the most widespread manifestations of corporate social responsibility is the entrepreneurship's transition to the remote form of activities. This envisages the provision of remote employment for workers and the online purchase of goods and services for consumers.

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“…The rise of CSR has coincided with an increasing concern for the firm market image [180]. Several studies show that CSR activities could be considered as a management tool to enhance reputation [181][182][183][184]. In line with the legitimacy theory and the signal theory, strategic CSR is supposed to improve the financial performance through improving the business reputation [184].…”

Section: Reputation Enhancementmentioning

confidence: 99%

CSR: What Does Board Diversity Bring to the Table?

Yousfi¹,

Béji²

2022

Corporate Social Responsibility

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This chapter provides a theoretical and conceptual overview of the governance of corporate social responsibility (CSR). It is based on an extensive review of corporate governance literature, specifically on the composition of boards and committees and how they influence corporate outcomes. The attributes of committees’ members could play a key role in the definition of a CSR strategy and its implementation. The second section analyzes how diversity in boardrooms and CSR committees could foster CSR performance, through specific dimensions of social performance. It focuses on the influence of structural and demographic diversities in boardrooms on CSR performance and the role of CSR committees on the implementation of a strategic CSR-building process. The third section identifies CSR strategies: (1) strategic CSR driven by initiatives and pioneering actions and (2) responsive CSR based on the imitation of the main competitors and the implementation of basic actions to “avoid” stakeholders’ pressure. We point out that strategic CSR has been widely discussed and extended while responsive CSR is marginalized and often associated with low social performance. This dichotomous approach of CSR strategies could be biased. Many firms could display a strategic CSR in some areas and a responsive CSR in other areas. The role of CSR committees and their composition are discussed in section (4). The last section concludes the paper.

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The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective

Cited by 139 publications

References 60 publications

Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence

Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence

Corporate Social Responsibility Amid Social Distancing During the COVID-19 Crisis: BRICS vs. OECD Countries

CSR: What Does Board Diversity Bring to the Table?

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