“…In line with this, several empirical studies have suggested that the use of symbolic CSR actions, decoupled from concrete change, positively affects a firm's legitimacy (e.g., Weaver, Trevino, & Cochran, 1999;Westphal & Zajac, 2001;Zott & Huy, 2007). However, although both substantive and symbolic CSR engagement may translate into being perceived as legitimate, further empirical research shows that substantive and symbolic CSR activities may differ with regard to their implications for stakeholder attributions and behavior (e.g., Donia, Ronen, Sirsly, & Bonaccio, 2017;Godfrey et al, 2009;McShane & Cunningham, 2012;Vlachos, Panagopoulos, & Rapp, 2013).…”