The Impact of Social Responsibility Disclosure on Corporate Financial Health: Evidences from Some Italian Public Companies
| Autor: | Ornella Papaluca, Mario Tani, Mauro Sciarelli, Giovanni Catello Landi |
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| Přispěvatelé: | Sciarelli, Mauro, Tani, Mario, Landi, Giovanni Catello, Papaluca, Ornella |
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
0301 basic medicine
Social contract business.industry Triple bottom line Context (language use) Public relations social responsibility disclosure financial performance stakeholder management theory social reporting social rating triple bottom line 03 medical and health sciences 030104 developmental biology 0302 clinical medicine Order (exchange) Stock exchange 030220 oncology & carcinogenesis Business Social responsibility Legitimacy Ethical code |
| Popis: | Companies are today often seen as one actor in a complex system linking all the actors with several, different ties, and binding them by a social contract asking each of them to meet the expectations of the other social actors in the same context, in order to get the legitimacy they need. Corporations can adopt social disclosure to increase their legitimacy towards all stakeholders, influencing their behavior and leading to the creation of a positive Corporate Association (Brown and Dacin, 1997). In this paper we investigate the relationship between Social Responsibility Disclosure practices and Corporate Performance. We develop a framework to study this topic through several perspectives: External evaluation (Ethical Ratings), utilization of specific behaviors (Ethical Labels), Principle (Code of Ethics) and Behaviors (Social Reports) disclosure. In order to get a first understanding of these relationships we have selected a sample of Italian Companies listed on the italian stock exchange. |
| Databáze: | OpenAIRE |
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