The Issue Life-Cycle: Implications for Reputation for Social Performance and Organizational Legitimacy

Zyglidopoulos, Stelios C.

doi:10.1057/palgrave.crr.1540191

Cited by 89 publications

(89 citation statements)

References 18 publications

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“…We have not found many works specifically focusing on the concept of social responsibility reputation or social performance reputation (Ziglydopoulos, 2001(Ziglydopoulos, , 2003. One of these works (Zyglidopoulos, 2001) studies the effect that a stand-alone fact or "accident"…”

Section: Background and Development Of The Hypothesismentioning

confidence: 99%

Non-financial reports, anti-corruption performance and corporate reputation

Odriozola

Álvarez

Calvo

2015

RBGN

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Objective -This paper analyzes whether the anti-corruption reporting practices of the companies are a reflection of adequate anti-corruption systems put in place by companies, or whether the disclosure is merely a tool for companies to improve their reputation and thus maintain their legitimacy.Design/methodology/approach -We apply the PLS method to the collected data in a content analysis of the sustainability reports of 31 companies within the Ibex 35 in December 2008.Theoretical foundation -In the analysis, we use both the legitimacy theory and the stakeholder theory, because we consider them as complementary theories and consistent with our approach.Findings -The results show that regarding the corruption issue there is a negative relationship between disclosure and performance, that is, companies with poor performance disclose more. On the other hand, the results reflect the existence of a positive relationship between disclosure and reputation, i.e. report information to interested parties enhances the perception of stakeholders about the company. This finding could be justified by the above two theories. However, we can't conclude that companies with good performance disclose information to key stakeholders in order to strengthen relations, as stated by the stakeholder theory.Practical implications -this study provides evidence of how companies use non-financial reporting-specifically anti-corruption data-to improve corporate reputation. It is also noted that reporting practices not necessarily have to be in accordance with the actual anticorruption practices of firms.

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Section: Background and Development Of The Hypothesismentioning

confidence: 99%

Non-financial reports, anti-corruption performance and corporate reputation

Odriozola

Álvarez

Calvo

2015

RBGN

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“…Firms are in a continual process of legitimation, trying to evolve in step with the changes in social norms, beliefs, values and defi nitions ( Carroll, 1996 ). A fi rm whose performance on a particular issue leads or lags the evolution of societal expectations will lose its organizational legitimacy ( Zyglidopoulos, 2003 ); one that stays in step will experience a constant acceptance by its stakeholders and by society in general.…”

Section: Proposition 1: Csp Describes the Degree Of Legitimacy Of Thementioning

confidence: 99%

Corporate Social Performance and Corporate Reputation: Two Interwoven Perspectives

Puente¹,

Fuente-Sabaté²,

Delgado‐García³

2007

Corp Reputation Rev

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“…Social issue life cycle theory posits that a social or environmental issue evolves from being insignificant to a state where it finally becomes remarkably significant (Nasi et al, 1997; Zyglidopoulos, 2003). An issue arises when there is a gap between companies' actual performance and public expectation, or also known as legitimacy gap (Sethi, 1979;Bigelow et al, 1993;Zyglidopoulos, 2003).…”

Section: Theoretical Framework and Hypotheses Developmentmentioning

confidence: 99%

The Implementation of Environmental Management Accounting and Environmental Reporting Practices: A Social Issue Life Cycle Perspective

Mokhtar

Zulkifli

Jusoh

2015

International Journal of Management Excellence

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Abstract-While the pressure of legitimacy was found to greatly influence companies' environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding environmentally responsible, that is, to be accountable towards their business environmental impacts, the issue of incompleteness and incredibility of ER will remain topical. For companies to effectively measure and report their environmental performance, the implementation of Environmental Management Accounting (EMA) is essential as conventional accounting systems disregard the generation of environmental information. Using social issue life cycle theory as an interpretive lens, this paper aims to propose a theoretical framework to investigate the relationship between the extent of EMA implementation and ER practices.

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The Issue Life-Cycle: Implications for Reputation for Social Performance and Organizational Legitimacy

Cited by 89 publications

References 18 publications

Non-financial reports, anti-corruption performance and corporate reputation

Non-financial reports, anti-corruption performance and corporate reputation

Corporate Social Performance and Corporate Reputation: Two Interwoven Perspectives

The Implementation of Environmental Management Accounting and Environmental Reporting Practices: A Social Issue Life Cycle Perspective

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