企业社会责任
利益相关者
业务
声誉
公司治理
命题
会计
利益相关者理论
社会责任
营销
公共关系
财务
政治学
认识论
哲学
法学
作者
Yoori Yang,Cynthia Stohl
摘要
Abstract A central proposition of the “business case” for corporate social responsibility (CSR) is that a company's CSR practices are linked to consumer behavior and a firm's financial performance through reputational mechanisms. This study addresses the equivocal support for this proposition through an empirical analysis of the survey items most often used to assess a company's CSR and its stakeholder reputation. This study tests the congruence among nine different measures of environmental, social, and governance dimensions of CSR and a public corporate reputation measure. Two distinct factors are identified— direct CSR impact and assessment/reputation —suggesting that the global corporate reputation does not capture tangible CSR impact (environment and social) and is only congruent with a measure of intangible CSR performance (governance). The study highlights the importance of taking a multidimensional approach. Addressing measurement issues helps unpack the theoretical and practical link between CSR and corporate reputation and provides strategic guidance when planning CSR business and communication strategies.
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