¿Cómo gestionar una buena reputación corporativa?las empresas no solo deben ser socialmente responsables sino parecerlo

  1. Clara Pérez Cornejo 1
  2. Esther de Quevedo Puente 1
  3. Juan Bautista Delgado García 1
  1. 1 Universidad de Burgos
    info

    Universidad de Burgos

    Burgos, España

    ROR https://ror.org/049da5t36

Revista:
Revista de Contabilidad y Tributación. CEF

ISSN: 2695-6896,  2792-8306

Año de publicación: 2021

Número: 459

Páginas: 167-194

Tipo: Artículo

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Otras publicaciones en: Revista de Contabilidad y Tributación. CEF

Resumen

Corporate social responsibility (CSR) is considered as one of the main factors that affects corporate reputation and, therefore, CSR reporting quality can strengthen this relationship through two effects: first, it may improve credibility of CSR as it is a tool that allows reducing managerial discretion; and second, it may help to increase the visibility of CSR actions beyond the direct stakeholders involved in them. For this reason, this study aims to analyze the relationship between CSR and corporate reputation while it also tries to examine the existence of a moderating effect of the quality of the CSR information disclosed by the company in this relationship. The results of the analysis of an international sample of 133 companies for the period between 2011 and 2016, confirm that a good CSR positively affects corporate reputation and support the positive and significant effect of each of its dimensions (social, environmental and economic) on corporate reputation. On the other hand, results also reveal that CSR reporting quality increases the intensity of the effects of social and environmental performance on corporate reputation.

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