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Journal of Business Ethics

Erschienen in:

01.07.2015

Corporate Reputation in The Spanish Context: An Interaction Between Reporting to Stakeholders and Industry

verfasst von: Andrea Pérez, María del Mar García de los Salmones, Carlos López

Erschienen in: Journal of Business Ethics | Ausgabe 3/2015

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Abstract

The authors describe the intensity and orientation of the corporate social responsibility (CSR) reporting in four Spanish industries and explore the relationship that exists between both concepts and an independent measurement of reputation for CSR (CSRR). The results demonstrate that the CSR reporting is especially relevant and useful in the finance industry. Finance companies report significantly more CSR information than most industries in Spain, and this reporting is more closely linked to their CSRR than the CSR reporting of basic, consumer goods and services industries.

Vorheriger Artikel The Influence of Abusive Supervision and Job Embeddedness on Citizenship and Deviance

Nächster Artikel Corporate Social Responsibility in International Business: Illustrations from Korean and Japanese Electronics MNEs in Indonesia

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Scholars have traditionally linked the CSR reporting to stakeholders and reputation based on five streams of research: the institutional/legitimacy theory (Patten 1992; Deegan 2002), signalling theory (Spence 1974), impression management theory (Hoogheimstra 2000), reputation risk management theory (Bebbington et al. 2008) and agency theory (Fama 1980).

Basic industries: chemicals, building and construction materials, forestry, paper and steel companies. Consumer goods: automobile and parts, clothing and footwear, textiles, households and appliances, furnishing and floor coverings, beverage companies, food processor and farming, health maintenance organizations, hospital management, medical equipment, household products, personal products, pharmaceuticals, biotechnology and tobacco. Finance: banking services, insurance. Services: retailers, leisure and entertainment, media and photography, support services, transport, food and drug retailers, telecom fixed line, telecom wireless.

For the purpose of simplifying the interpretation of the results, all the indices which are discussed in the findings section are converted to a 0–1 scale.

I _r = {[(F ₀/N) − (1/k)] [k/(k − 1)]}0^.05, where N = the total number of judgments made by each judge; F ₀ = the number of judgments on which the judges agree; and k = number of different ways in which each judge can code an observation.

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Titel: Corporate Reputation in The Spanish Context: An Interaction Between Reporting to Stakeholders and Industry
verfasst von: Andrea Pérez
María del Mar García de los Salmones
Carlos López
Publikationsdatum: 01.07.2015
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 3/2015
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-014-2199-3

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