Corporate Reputation Research Articles

ESG Performance, Environmental Uncertainty, and Firm Risk

ABSTRACTThe growing concern over sustainable development has raised critical questions about the role of environmental, social, and governance (ESG) performance in shaping organizational outcomes. While prior research underscores the importance of ESG, there is limited understanding of its impact on firm risk, particularly under varying levels of environmental uncertainty. Using a data set of 9201 observations from Chinese listed companies on the Shanghai and Shenzhen Stock Exchanges from 2006 to 2022, this study investigates how ESG performance influences firm risk and the moderating effect of environmental uncertainty. Our findings reveal that ESG performance reduces firm risk by lowering environmental penalties, easing financing constraints, enhancing corporate reputation, and improving access to government subsidies. Additionally, environmental uncertainty strengthens the negative impact of ESG performance on firm risk. These results highlight the critical role of ESG performance in mitigating corporate risk and offer practical implications for firms, investors, and policymakers seeking to align corporate strategies with sustainable economic development goals.

Analysis of the Role of Social Accounting in Addressing Income Inequality and Environmental Influences

This study examines the role of social accounting in addressing income inequality and managing environmental impacts, highlighting its adaptability across diverse socio-economic contexts and its contribution to corporate social responsibility (CSR). Utilizing a systematic literature review, this study synthesizes insights from recent research to explore how flexible social accounting frameworks align with different regulatory and socio-economic environments. It assesses both theoretical foundations and practical applications. Legitimacy theory serves as a conceptual basis, framing social accounting as a tool for building public trust and enhancing corporate accountability. The findings suggest that social accounting effectively promotes economic and environmental transparency. Social accounting fosters greater public trust and aligns corporate actions with societal expectations by enabling companies to record and report wage distribution, employment practices, and environmental metrics. The study also underscores the importance of flexible social accounting frameworks that allow companies to adapt to local socio-economic conditions, especially in regions with resource constraints or unique regulatory environments. This study advances the understanding of social accounting’s dual role as a reporting and strategic tool for sustainable development. Practically, it suggests that companies adopting adaptable social accounting frameworks can improve stakeholder relations, build credibility, and support long-term sustainability goals. These findings are relevant for corporate managers, policymakers, and future researchers interested in the impact of socially responsible practices on corporate reputation and public trust.

Corporate Governance, Financial Transparency, Risk Management, and Corporate Reputation: How They Influence Gen Z Investor Confidence

This study investigates the influence of corporate governance, financial transparency, risk management, and corporate reputation on Gen Z investor confidence. Using a sample of 300 Gen Z investors, the research employs multiple regression analysis to assess the relationships between these variables. The findings reveal that all four factors significantly and positively impact investor confidence, with corporate reputation and financial transparency having the strongest influence. The results highlight that Gen Z investors value companies that demonstrate ethical governance, transparent financial practices, strong risk management, and positive reputations. The study offers valuable insights for organizations aiming to attract and retain Gen Z investors, emphasizing the importance of maintaining high standards in governance, transparency, risk management, and corporate image.

Exploring Corporate Reputation Factors through Cluster and Sentiment Analysis of CEO Letters

Exploring Corporate Reputation Factors through Cluster and Sentiment Analysis of CEO Letters

The Impact of Social Media on Corporate Social Responsibility: Motivations, Practices, and Outcomes

In the information age, the rapid development of social media has influenced the public's views and cognition, and has directly and indirectly increased the expectations for companies to fulfill their social responsibilities. Based on a review of previous research literature, this paper argues that the impact of social media on corporate social responsibility (CSR) primarily includes motivational, operational, and effect-based impacts. The motivational impact of social media on CSR can be attributed to four factors: meeting consumer expectations and shaping brand image, reducing the pressure from social media public opinion, gaining interactive incentives from social media, and providing a transparent communication platform to capture stakeholders' attention. Social media also affects the specific practices of companies in implementing CSR activities. It offers a more effective platform for disseminating CSR information, helps establish appropriate communication methods, and enhances CSR image management on social media. Fulfilling CSR through social media can yield positive outcomes, shape corporate reputation and brand image, actively influence consumer attitudes and behaviors, and encourage companies to fulfill their social responsibilities in alignment with publicized information. Future research could focus on the differing impacts of social media on companies of various types and sizes, providing more detailed guidance and recommendations for companies.

Retraction notice: Empirical nexus of corporate social responsibility, service quality, corporate reputation and brand preference: evidence from Iranian healthcare industry

Retraction notice: Empirical nexus of corporate social responsibility, service quality, corporate reputation and brand preference: evidence from Iranian healthcare industry

ESG Practices and Corporate Dividend Decision: A Moderated Mediating Analysis

The study examines the direct and indirect roles of CEO efficiency and firm reputation respectively, in order to investigate the relationship between ESG practices and corporate dividend decisions of the Indian companies. The data is collected from NSE Nifty 500 and S&P BSE 500 index of the Indian listed firms during the period 2013 to 2022. The study also aims in addressing the drawbacks of the previous literature who assumes the direct relationships of the ESG disclosure on corporate dividend decisions which are inconclusive. Using the fixed effect model and structural equation model, the study demonstrates favourable and substantial correlations between ESG practices and dividend decisions that are conveyed through the corporate reputation. Further, through the application of the Instrument Variable Two Stage Least Square (2SLS IV) regression approach, CEO’s efficiency amplifies the insignificant impact of ESG disclosure on the company’s reputation. The results report that company reputation is a matter of stakeholders’ perceptions and reputation is distinct from the actual character and behaviour of the companies with the longitudinal data. The outcome of the study offers insights into how lack of consideration of factors results in inconsistent findings as reported in the previous literature.

Environmental Protection Tax Legislation and Corporate Reputation in China: A Legal Perspective

Environmental Protection Tax Legislation and Corporate Reputation in China: A Legal Perspective

Idiosyncratic risk and capital structure: the mediating role of corporate reputation and moderating role of corporate social responsibility

Idiosyncratic risk and capital structure: the mediating role of corporate reputation and moderating role of corporate social responsibility

외식기업의 ESG 경영 활동이 기업 평판, 기업 이미지 및 재구매 의도에 미치는 영향: 중국의 루이싱(luckin) 커피를 중심으로

Recently, ESG (Environment, Social, Governance) management has become an essential factor for the sustainable development of companies worldwide. In the food service industry, the importance of ESG management is also emerging, and closely related to the public's dietary habits, safety, and health. This study aims to analyze the impact of China’s Luckin Coffee's ESG business activities on corporate reputation, corporate image, and repurchase intention among consumers who have experienced these activities. In particular, through this, the study seeks to examine the effects of ESG management activities on the sustainability of management. To this end, this study conducted a survey of consumers in Henan Province, China, and a total of 407 questionnaires were used for empirical analysis. The results showed that continuous ESG management activities in the food service industry enhance reputation, corporate image, and consumer repurchase intention. Furthermore, it has been shown that ‘consumer trust’ has a positive moderating effect on the relationship between environmental management activities (among ESG) and corporate reputation of food service companies. Therefore, in order to improve trust, it is necessary to raise awareness of the company's ESG management activities, such as the continuous public relations activities of food service companies. After all, consumers need to understand the long-term vision of a company, and companies need mid- to long-term efforts to increase the value of sustainable companies. Finally, in the conclusion section of this paper, various strategic implications and limitations were also suggested.

Corporate Reputation as the Nexus: Linking Moral and Social Responsibility, Green Practices, and Organizational Performance

Corporate Reputation as the Nexus: Linking Moral and Social Responsibility, Green Practices, and Organizational Performance

ETHİCAL ISSUES AND ETHİCAL LEADERSHİP İN TOURİSM AND ACCOMMODATİON BUSİNESSES

This study explores the ethical challenges and significance of ethical leadership in tourism and accommodation businesses. Recognizing the pivotal role of the tourism sector in economic development and global entrepreneurship, the research highlights the critical need for sustainability and social responsibility. Ethical leadership, characterized by guiding moral principles and fostering a positive organizational climate, is identified as a key factor in enhancing employee satisfaction, reducing turnover, and improving corporate reputation. The research aims to examine the interplay between ethical issues and leadership in the tourism and accommodation sectors, emphasizing the importance of sustainable practices and proposing a framework for ethical leadership. The study employs a comprehensive literature review to identify ethical concerns and assess the impact of ethical leadership. It incorporates insights from interdisciplinary research and theoretical frameworks, including social learning theory and organizational behavior models. Ethical leadership emerges as an essential component for addressing challenges such as environmental impacts, social responsibilities, marketing ethics, and workforce issues. The findings indicate that ethical leadership fosters sustainable practices, enhances employee commitment and performance, and supports responsible tourism development. The study underscores the necessity of embedding ethical leadership in tourism and accommodation sectors to promote long-term sustainability and stakeholder trust. It highlights the need for an ethical framework encompassing leadership, data management, marketing ethics, and corporate social responsibility. Further investigation is encouraged to develop practical applications of ethical leadership, explore its cross-cultural dimensions, and integrate ethical considerations into tourism and hospitality education curricula. This research could provide actionable strategies for advancing ethical practices in the sector.

Factors Affecting Consumers’ Adoption of Virtual Banks in Thailand

To keep pace with dynamic changes in the global financial sector, the Bank of Thailand has provided the opportunity for bank operators and investors to submit for approval to set up a virtual banking business in Thailand in 2025. As this type of bank will begin operating in Thailand for the first time in 2025 consumer adoption is likely to be very challenging. In this study, the TAM model was adopted to examine the factors influencing behavioral intentions to use virtual banking services, collecting data through a self-administered questionnaire from 600 bank customers aged between 20 and 60, and residing in Bangkok. Descriptive statistics such as frequency, percentage, mean, and standard deviation, were employed to describe the sample characteristics and the level of each factor in the model. Structural equation modelling (SEM), including confirmatory factor analysis (CFA), was used to determine the construct validity of the variables. Path analysis was used to test the model’s goodness of fit and the research hypotheses. The results showed that all hypotheses were supported and that factors such as corporate reputation, perceived safety of technology, personal innovativeness, and the perceived cost of technology indirectly influence behavioral intentions to use virtual banking services.

Research on the Impact of Perceived Corporate Social Responsibility on Organizational Competitiveness

This research explores the impact of Corporate Social Responsibility (CSR) on organizational competitiveness, with a particular focus on the three dimensions of environmental responsibility, economic responsibility, and social responsibility. The study finds a positive correlation between the fulfillment of CSR and organizational competitiveness, with distinct mechanisms of influence for each dimension. In terms of environmental responsibility, companies that comply with environmental regulations, develop environmental policies, and adopt eco-friendly technologies can not only enhance their corporate image but also improve financial performance and meet consumer demands, thereby increasing competitiveness. In the area of economic responsibility, increasing transparency, reducing costs, and improving efficiency strengthen financial capabilities and market image, which in turn enhances competitiveness. Regarding social responsibility, collaboration with society, improved corporate reputation, and increased employee creativity all contribute to a company’s competitive position in the market. Based on a comprehensive review of the literature and empirical research, the paper concludes that the fulfillment of CSR has a positive impact on organizational competitiveness, and this impact varies across different dimensions of responsibility. Companies should emphasize the multidimensional fulfillment of CSR to achieve sustainable competitive advantage.

The Influence of Internal Environmental Capabilities on Sustainable Competitive Advantage through Green Innovation with Corporate Reputation Moderation: A Study on Natural Dye Batik SMEs in Yogyakarta

This study aims to analyze the influence of internal environmental capabilities on sustainable competitive advantage mediated by green innovation and the role variable of corporate reputation that affects the relationship between green innovation and sustainable competitive advantage. This study uses a quantitative method with a survey research design. The research sample is 72 batik SMEs with natural dyes in the Special Region of Yogyakarta. Data analysis uses the smartPLS 4.0 technique. The results of the study show that there is an indirect influence between the ability of the internal environment to sustainable competitive advantage, namely through the variable of green innovation. This study did not find any direct influence between internal environmental capabilities and sustainable competitive advantage. Furthermore, another finding is that the Company's reputation strongly influences the relationship between green innovation and sustainable competitive advantage. These findings have implications for practitioners to develop green innovations to achieve sustainable competitive advantages for their SMEs.

COMPETITIVENESS OF THE ENTERPRISE: THEORETICAL ASPECTS OF FORMATION AND PRACTICAL TOOLS OF IMPLEMENTATION

The article examines the theoretical foundations of building competitive advantages for enterprises, with a particular focus on modern concepts and practical approaches to their implementation. Competitive advantages are essential for ensuring the sustainability of companies, especially in the context of global competition, rapid technological developments, and constant changes in the external environment. A key factor in achieving these advantages is the ability to create unique resources and competencies that enable an enterprise to achieve sustained differentiation from competitors. Both tangible and intangible assets play a crucial role in this process. Among the most significant intangible resources are brand equity, corporate reputation, innovation potential, intellectual property, and know-how, all of which contribute to a unique market position. The article explores various strategic approaches for enhancing customer loyalty, increasing their commitment, and creating added value through improved product offerings. Theoretical models of competitive strategies—such as differentiation, cost leadership, and focus on specific market segments—are analyzed in terms of their practical application. In addition, the concept of dynamic capabilities is discussed, highlighting an enterprise's ability to rapidly adapt to external changes, enhance operational flexibility, and refresh its resource base to remain competitive. Innovation, digital technologies, automation, and robotics are also identified as critical elements for sustaining long-term competitive advantages and driving productivity growth. Furthermore, the role of human capital is emphasized, particularly the importance of skilled labor, ongoing professional development, and effective employee motivation programs. To maintain leadership positions in a rapidly evolving market, enterprises must invest consistently in innovation, enhance their dynamic capabilities, and respond flexibly to emerging challenges while optimizing resource use and internal management processes. This comprehensive approach enables firms to maintain and strengthen their competitive edge over time.

Mapping Green Accounting Research Trends in Indonesia : A Systematic Literatur Review Perspective from 2017 to 2024

Research Objective: This study examines the contribution of research to the development of green accounting, both theoretically and practically, and offers recommendations for future research based on a literature mapping. The literature review method was used, employing Harzing’s Publish or Perish (Window GUI Edition 8) application with Google Scholar as the source, using the keyword "green accounting." The data collected comprises 18 articles from open journal systems, 3 of which are nationally accredited at Sinta 4. Research Findings: This study shows that implementing green accounting can improve financial performance and investor appeal, demonstrating mutually beneficial economic and social benefits. The integration of religious values and local culture strengthens the implementation of green accounting, creating strong social and moral support. Environmental education plays a crucial role in promoting future awareness and practice of green accounting. Green accounting can enhance profitability and operational efficiency, proving that sustainability and economic gain can coexist. Corporate Social Responsibility (CSR) as a moderating factor can strengthen the effects of green accounting on company value and sustainability. Transparency and accountability in environmental reporting improve corporate reputation and meet stakeholder expectations. Conclusion: There was a peak in green accounting research in 2017, followed by a decline in research on this theme by 2023.

Building Corporate Reputation through CSR Transparency: Sustainability Communication as a Strategic Solution

This study investigates the role of communication in enhancing CSR transparency and its effects on trust and corporate reputation, with a focus on Pronas, a processed meat brand. A quantitative survey data demonstrates that CSR strongly impacts trust, which mediates the link between CSR and reputation. Social charity events are included into marketing strategies; nevertheless, the lack of a specialized CSR staff and quantifiable KPIs constrains their efficacy. Social media is crucial in stakeholder involvement and brand recognition. The research underscores the necessity of honest sustainability communication for fostering trust and improving reputation. Recommendations entail forming a CSR team, defining KPIs, and implementing proactive communication methods to synchronize business actions with stakeholder expectations, hence maintaining competitiveness in a socially responsible market.

Exploring the influence of green innovation, ESG performance, and corporate reputation on stock market performance: A mediated moderation perspective

Exploring the influence of green innovation, ESG performance, and corporate reputation on stock market performance: A mediated moderation perspective

The Influence of the Code of Ethics and Corporate Social Responsibility on Consumer Buying Behaviour

Objective: To analyze the impact of Corporate Social Responsibility (CSR) on organizational reputation and assess how codes of ethics influence consumer behavior. Theoretical Framework: This study examines CSR principles, focusing on aspects like ethical labor practices, community development, and environmental sustainability. It includes an exploration of "Greenwashing," a practice where companies promote sustainable values without significant eco-efficient actions. Method: A survey was conducted with 230 Portuguese consumers to evaluate their awareness and perceptions of CSR and ethical practices in organizations. Results and discussion: Findings indicate that CSR and ethical behavior are important to consumers when making purchase decisions. While many participants value CSR, there is limited awareness about Greenwashing among Portuguese consumers, highlighting a need for better consumer education on corporate environmental claims. Research Implications: This study underscores the importance of transparency and genuine CSR efforts in shaping consumer trust and brand reputation, and highlights the influence of CSR on consumer purchasing behavior. Originality/value: This research provides insights into Portuguese consumer perspectives on CSR and ethical codes, contributing to understanding the importance of CSR in corporate reputation management. It also offers new data on Greenwashing awareness among consumers.