The Reputational Consequences of Disclosure

Espinosa, Mónica; Trombetta, Marco

doi:10.2139/ssrn.511682

Cited by 6 publications

(5 citation statements)

References 35 publications

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“…Our finding of no relation between CSR reporting quality and corporate reputation contradicts some previous research (e.g., Espinosa & Trombetta, 2004;Hasseldine et al, 2005;Odriozola & Baraibar-Diez, 2017). However, it is consistent with Piechocki (2004) and Pérez and López (2015) which do not find support for this relation.…”

Section: Conclusion and Discussioncontrasting

confidence: 99%

“…These arguments provide new insights to the previous literature on the effect of CSR reporting on corporate reputation (Bebbington, Larrinaga, & Moneva, 2008;Bhattacharyya & Cummings, 2014;Clarke & Gibson-Sweet, 1999;Hogan & Lodhia, 2011;Hooghiemstra, 2000;Pérez, 2015), which has only tested the direct effect (Castelo Branco & Lima Rodrigues, 2009;Espinosa & Trombetta, 2004;Hasseldine, Salama, & Toms, 2005;Odriozola & Baraibar-Diez, 2017;Othman, Darus, & Arshad, 2011;Piechocki, 2004;Toms, 2002). In this sense, our study contributes to the existing empirical evidence that is scarce, heterogeneous, and inconclusive, and responds to suggestions about the need to address this relation from new perspectives (Golob et al, 2013;Pérez, 2015).…”

supporting

confidence: 72%

“…These results provide a new perspective for the role of CSR reporting quality on corporate reputation. However, previous research focuses on the direct impact of CSR reporting quality on corporate reputation (Castelo Branco & Lima Rodrigues, 2009;Espinosa & Trombetta, 2004;Hasseldine et al, 2005;Odriozola & Baraibar-Diez, 2017;Othman et al, 2011;Toms, 2002), we argue that CSR reporting quality strengthens the effect of CSP on corporate reputation, thought a twofold effect: first CSR reporting quality reduces managerial discretion and increases comparability along time favoring consistency of companies' social actions that, in turn, reinforces and improves CSP credibility; second, CSR reporting also increases CSP visibility beyond the stakeholders involved in a single CSR action.…”

Section: Conclusion and Discussionmentioning

confidence: 76%

“…These arguments offer an alternative approach to previous research that has focused on the relation between CSR reporting and corporate reputation (Bebbington et al, 2008;Bhattacharyya & Cummings, 2014;Clarke & Gibson-Sweet, 1999;Hogan & Lodhia, 2011;Hooghiemstra, 2000;Pérez, 2015). Previous research has tested this relation using different measures of quality of reporting (e.g., CSR information quantity, the indexes provided by accounting magazines, rating methods for disclosures, the level of adoption of standards and assurance reports) and different measures of corporate reputation (Castelo Branco & Lima Rodrigues, 2009;Espinosa & Trombetta, 2004;Hasseldine et al, 2005;Odriozola & Baraibar-Diez, 2017;Othman et al, 2011;Toms, 2002). However, Piechocki (2004) does not find a significant positive correlation between the transparency of CSR reporting (measured as a combination of linguistic, thematic, and depth indicators) and corporate reputation.…”

Section: Csr Reporting Quality Csp and Corporate Reputationmentioning

confidence: 97%

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Reporting as a booster of the corporate social performance effect on corporate reputation

Pérez‐Cornejo

Puente

Delgado‐García

2019

Corp Soc Responsibility Env

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Corporate social performance (CSP) is one of the main drivers of corporate reputation. The main aim of this study is to analyze the moderating effect of corporate social responsibility (CSR) reporting quality on the relation of CSP and corporate reputation through two effects. First, it may enhance the firm's credibility because CSR reporting favors CSP consistency by reducing managers' CSR discretion and easing CSP comparability along the time. Second, it may increase the visibility of CSR actions beyond direct stakeholders involved in them. Analyzing an international sample of 132 companies from nine countries for the period 2011-2016, we show that all of the CSP dimensions (social, environmental, and economic) positively affect corporate reputation. We also find that good CSR reporting quality increases the intensity of the environmental and social performance effects on corporate reputation. Results provide a new perspective of the role CSR reporting quality that managers have to deal to get better impacts of CSP on corporate reputation. K E Y W O R D S corporate reputation, corporate social responsibility performance, corporate social responsibility reporting, stakeholder-agency theory

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Section: Conclusion and Discussioncontrasting

confidence: 99%

supporting

confidence: 72%

Section: Conclusion and Discussionmentioning

confidence: 76%

Section: Csr Reporting Quality Csp and Corporate Reputationmentioning

confidence: 97%

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Reporting as a booster of the corporate social performance effect on corporate reputation

Pérez‐Cornejo

Puente

Delgado‐García

2019

Corp Soc Responsibility Env

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show abstract

“…There is some recent empirical evidence to support this thesis (see Muller et al, 2008). One possible argument is that increased disclosure as a consequence of IFRSs adoption can enforce the corporate reputation (Espinosa et al, 2004), improves the market liquidity (Verrecchia, 2001), and lowers company's cost of capital (Healy andPalepu, 2001, Core, 2001) and so it can provide an informational rent for owners.…”

Section: Results and Robustness Checkmentioning

confidence: 99%