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Effects of Corporate Social Responsibility Disclosure on Brand Value: An analysis of Interbrand Companies

Author

Listed:
  • Giovanni Zampone
  • Natalia Aversano
  • Giuseppe Sannino

Abstract

The paper aims at investigating how CSR (Corporate Social Responsibility) and ESG (Environmental, Social and Governance) disclosure affect the brand value of a sample of Interbrand companies. Empirically results show that the brand value is positively related to the environmental disclosure, social disclosure, and ESG disclosure, whereas no significant correlation has been found for the governance disclosure. This study provides new evidence to the growing body of literature that identifies CSR as a means of improving the company’s brand value and can represent a starting point in the discussion on the reputational benefits of CSR practices.

Suggested Citation

  • Giovanni Zampone & Natalia Aversano & Giuseppe Sannino, 2023. "Effects of Corporate Social Responsibility Disclosure on Brand Value: An analysis of Interbrand Companies," International Journal of Business and Management, Canadian Center of Science and Education, vol. 16(6), pages 1-17, February.
    • Handle: RePEc:ibn:ijbmjn:v:16:y:2023:i:6:p:17
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    References listed on IDEAS

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    1. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
    2. Richard Welford, 2007. "Corporate governance and corporate social responsibility: issues for Asia," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(1), pages 42-51, February.
    3. Mbaye Fall Diallo & Christine Lambey-Checchin, 2017. "Consumers’ Perceptions of Retail Business Ethics and Loyalty to the Retailer: The Moderating Role of Social Discount Practices," Post-Print hal-03185737, HAL.
    4. Mbaye Fall Diallo & Christine Lambey-Checchin, 2017. "Consumers’ Perceptions of Retail Business Ethics and Loyalty to the Retailer: The Moderating Role of Social Discount Practices," Journal of Business Ethics, Springer, vol. 141(3), pages 435-449, March.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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