Abstract
This paper provides a critical review of the literature addressing the relationships between corporate social responsibility (CSR) reports, their disclosure quality, and their effects on corporate reputation. CSR reports are deemed important to legitimate a company’s existence with its stakeholders. However, there is a debate around the use of this form of voluntary disclosure as the sole means of managing corporate reputation. To prepare for the emerging discourses, this study draws upon 90 papers published in leading academic journals, discussing related topics from the early 1990s to 2018. Hence, this paper proposes for discussion of two major research questions: (1) whether CSR reports are associated with corporate reputations and (2) whether the quality of CSR disclosures is associated with corporate reputations. Along with the two proposed questions, the potential premise for a future empirical test is presented in a systematic exhibition.
Highlights
This paper attempts to review and synthesize the literature on the relationship between corporate social responsibility (CSR) report, its disclosure quality, and corporate reputation
In response to the criticism of and concerns about CSR report and its disclosure as camouflaging tool for corporatesustainability and reputation, this study proposed two research questions as follows; RQ 1: Is the presence of CSR report associated with the corporate reputation? RQ 2: Is CSR disclosure quality associated with the corporate reputation?
As the discussion prevails among scholars, it is discernible that CSR disclosure quality is considered important in explaining the firms’ performance, and companies’ reputation
Summary
This paper attempts to review and synthesize the literature on the relationship between corporate social responsibility (CSR) report, its disclosure quality, and corporate reputation. As the prior studies in the field of CSR reporting and its disclosure go on, the importance of CSR disclosure quality with regard to corporate reputation has attracted the attention of many researchers around the world (Famiyeh, 2017; Michelon et al, 2015; Odriozola & Baraibar-Diez, 2017). The CSR movement has continued to be more mature, in which it is signaled as the mainstreaming initiation phase. In this circumstance, the adoption of sustainable reporting (SR) has been established to link CSR with the mainstream strategy and the implementation of strategic management frameworks by the companies (Katsoulakos et al, 2004). The utilization of a CSR report is envisaged as the strategic concern in satisfying the multi-stakeholders’ needs and interests (Michelon et al, 2013)
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