Building Corporate Reputation Through Corporate Social Responsibility Disclosures. The Case of Colombian Companies.

Autor:	Aranguren Gómez, Nagore, Maldonado García, Stella
Předmět:	CORPORATE image SOCIAL accounting SUSTAINABLE development reporting SOCIAL responsibility of business INFORMATION economy REPUTATION DISCLOSURE
Zdroj:	Corporate Reputation Review; Nov2023, Vol. 26 Issue 4, p279-303, 25p
Abstrakt:	There is limited research that has investigated Corporate Social Responsibility (CSR) disclosures and corporate reputation in developing countries. Using content analysis of the annual and CSR reports of 40 Colombian firms belonging to MERCO Colombia between 2013 and 2015, this study aims to verify whether the disclosure of CSR information in its different dimensions influence corporate reputation. The results show that CSR information is relevant when it comes to achieving corporate reputation. All disclosure variables and the control variable age are positive and statistically significant in explaining reputation. This study bolsters and reinforces the accumulating body of empirical support for the positive impact of CSR disclosures on corporate reputation, using a combination of stakeholder, resource-based-view and signalling perspectives, extending the current body of knowledge beyond western developed countries to Colombia, and under-researched emerging country despite being one of the five largest Latin American economy. [ABSTRACT FROM AUTHOR]
Databáze:	Complementary Index
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