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Abstract
Purpose – This study attempts to shed light on the relationship between the implementation of corporate social responsibility (CSR) actions and the creation of corporate reputation. We go further and wonder which is the role of transparency – a step beyond disclosure – in that relationship. Design/methodology/approach – A structural equations model using the statistical package lavaan in R is applied to 22 Spanish listed companies during the period 2002-2015. Findings – The proposed model shows that transparency mediates the path between corporate social responsibility and corporate reputation. Originality/value – This paper highlights the importance of transparency beyond disclosure since information aims to meet certain criteria such as relevance, understandability and timeliness. A new measurement for transparency analyzed its mediating effect in the relationship between corporate social responsibility and corporate reputation.
Highlights
The importance of corporate social responsibility (CSR) stems from the interest of the firm to integrate social issues in order to ensure sustainable development
This study focuses on the relationship between CSR and corporate reputation and contributes to the current literature by highlighting that the company will achieve higher reputation by implementing CSR actions when transparency beyond disclosure is included and examined
Results support the assumption that the relationship between CSR actions and corporate reputation is mediated by transparency, confirming the main hypothesis
Summary
The importance of corporate social responsibility (CSR) stems from the interest of the firm to integrate social issues in order to ensure sustainable development. The problem lies in how to adjust transparency with disclosure and reporting and, especially, in how to apply transparency in practice, in terms of information content, quality of information or the most effective way or channel to reach stakeholders These issues are important and complex, which explains the slow progress of research in this area. Following the line of studies related to disclosure of CSR information and the issuance of CSR reports and its effect on corporate reputation (Pérez et al, 2017), this contribution takes a step further from the mere disclosure of information and focuses on “how” that information is disclosed It aims to test whether how disclosed information mediates the proven relationship between CSR and corporate reputation. A structural equation model, using the statistical package lavaan in R, was applied to 22 Spanish listed companies during the period 2002-2015
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