IDEAS home Printed from https://ideas.repec.org/a/spr/sumafo/v24y2016i2d10.1007_s00550-016-0414-7.html
   My bibliography  Save this article

Glaubwürdigkeit von CSR-Konzepten – Die Einflüsse von CSR-Publizität und Corporate Identity auf CSR-Reputation

Author

Listed:
  • Anne Michaels

    (Technische Universität Ilmenau)

  • Michael Grüning

    (Technische Universität Ilmenau)

Abstract

Zusammenfassung Die vorliegende Studie untersucht empirisch den Einfluss von CSR-Publizität und Corporate Identity auf Reputation im Bereich unternehmerischer Verantwortung/Corporate Social Responsibility (CSR). CSR-Publizität, Corporate Identity und Reputation gelten als wichtige Treiber für unternehmerischen Erfolg. Wir untersuchen ihre Zusammenhänge anhand einer Stichprobe von 437 Unternehmen in Deutschland, die in zwei großen Reputationsrankings gelistet sind, englischsprachige Nachhaltigkeitsberichte veröffentlichen, und einen Fragebogen zur Messung CSRorientierter Corporate Identity beantworten. Die Nachhaltigkeitsberichte werden mit Hilfe einer automatisierten Inhaltsanalyse unter Anwendung künstlicher Intelligenz ausgewertet. Die Ergebnisse zeigen, dass CSR-Publizität und eine bestimmte Dimension von Corporate Identity, „CSR-Bewusstsein“, einen positiven Einfluss auf CSR-Reputation haben. Der Zusammenhang wird moderiert von der Interaktion zwischen CSR-Publizität und der Corporate Identity Dimension „Strategische Integration“. Unsere Ergebnisse lassen erkennen, dass strategisch ausgerichtete CSRKonzepte in ihrer Wirkung überschätzt werden, und bereits oberflächliche Ansätze ausreichen, um ökonomische und immaterielle Vorteile zu erzielen.

Suggested Citation

  • Anne Michaels & Michael Grüning, 2016. "Glaubwürdigkeit von CSR-Konzepten – Die Einflüsse von CSR-Publizität und Corporate Identity auf CSR-Reputation," Sustainability Nexus Forum, Springer, vol. 24(2), pages 179-193, November.
  • Handle: RePEc:spr:sumafo:v:24:y:2016:i:2:d:10.1007_s00550-016-0414-7
    DOI: 10.1007/s00550-016-0414-7
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s00550-016-0414-7
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.

    File URL: https://libkey.io/10.1007/s00550-016-0414-7?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Michael C. Jensen, 2010. "Value Maximization, Stakeholder Theory, and the Corporate Objective Function," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 32-42, January.
    2. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles H. Cho & Dennis M. Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Post-Print hal-02009500, HAL.
    3. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
    4. repec:dau:papers:123456789/7855 is not listed on IDEAS
    5. Roger K. Loh & René M. Stulz, 2011. "When Are Analyst Recommendation Changes Influential?," The Review of Financial Studies, Society for Financial Studies, vol. 24(2), pages 593-627.
    6. Pasi Heikkurinen & Tarja Ketola, 2012. "Corporate Responsibility and Identity: from a Stakeholder to an Awareness Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 326-337, July.
    7. Dorothée Baumann-Pauly & Christopher Wickert & Laura Spence & Andreas Scherer, 2013. "Organizing Corporate Social Responsibility in Small and Large Firms: Size Matters," Journal of Business Ethics, Springer, vol. 115(4), pages 693-705, July.
    8. Cho, Charles H. & Patten, Dennis M., 2007. "The role of environmental disclosures as tools of legitimacy: A research note," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 639-647.
    9. Thomas Fischer & Angelika Sawczyn, 2013. "The relationship between corporate social performance and corporate financial performance and the role of innovation: evidence from German listed firms," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(1), pages 27-52, May.
    10. Abagail McWilliams & Donald S. Siegel & Patrick M. Wright, 2006. "Corporate Social Responsibility: Strategic Implications," Journal of Management Studies, Wiley Blackwell, vol. 43(1), pages 1-18, January.
    11. Carmelo Reverte, 2012. "The Impact of Better Corporate Social Responsibility Disclosure on the Cost of Equity Capital," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 19(5), pages 253-272, September.
    12. Steffen Roth, 2014. "The things that go without saying. On performative differences between business value communication and communication on business values," Post-Print hal-01053515, HAL.
    13. Steffen Roth, 2014. "The things that go without saying: on performative differences between business value communication and communication on business values," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 15(3), pages 175-191.
    14. Marc Vilanova & Josep Lozano & Daniel Arenas, 2009. "Exploring the Nature of the Relationship Between CSR and Competitiveness," Journal of Business Ethics, Springer, vol. 87(1), pages 57-69, April.
    15. Feng-Jenq Lin, 2008. "Solving Multicollinearity in the Process of Fitting Regression Model Using the Nested Estimate Procedure," Quality & Quantity: International Journal of Methodology, Springer, vol. 42(3), pages 417-426, June.
    16. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    17. Charles H. Cho & Giovanna Michelon & Dennis M. Patten & Robin W. Roberts, 2015. "CSR disclosure: the more things change…?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(1), pages 14-35, January.
    18. Bertrand Moingeon & Bernard Ramanantsoa, 1997. "Understanding corporate identity: the French school of thought," Post-Print hal-00465891, HAL.
    19. Bertrand Moingeon & Bernard Ramanantsoa, 1997. "Understanding Corporate Identity: The French School of Thought," Working Papers hal-00601005, HAL.
    20. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    21. Robert Strand, 2014. "Strategic Leadership of Corporate Sustainability," Journal of Business Ethics, Springer, vol. 123(4), pages 687-706, September.
    22. Longinos Marin & Salvador Ruiz, 2007. "“I Need You Too!â€\x9D Corporate Identity Attractiveness for Consumers and The Role of Social Responsibility," Journal of Business Ethics, Springer, vol. 71(3), pages 245-260, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Anne Michaels & Michael Grüning, 2018. "The impact of corporate identity on corporate social responsibility disclosure," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    2. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    3. Ho-Tan-Phat Phan & Francesco De Luca & Lea Iaia, 2020. "The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?," Sustainability, MDPI, vol. 12(6), pages 1-20, March.
    4. Michel Coulmont & Sylvie Berthelot & Vincent Gagné, 2022. "Sustainability performance indicator trends: a Canadian industry-based analysis," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
    5. Florence Depoers & Tiphaine Jérôme, 2017. "Environmental expenditure disclosure strategies in a regulated context [Stratégies de publication des dépenses environnementales dans un cadre réglementaire]," Post-Print hal-01576195, HAL.
    6. Bonsón, Enrique & Bednárová, Michaela, 2015. "CSR reporting practices of Eurozone companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 182-193.
    7. Anne Michaels & Michael Grüning, 2017. "Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 251-274, October.
    8. Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
    9. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
    10. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    11. Habib Zaman Khan & Muhammad Nurul Houqe & Ielemia K Ielemia, 2023. "Organic versus cosmetic efforts of the quality of carbon reporting by top New Zealand firms. Does market reward or penalise?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(1), pages 686-703, January.
    12. Mark Christensen & Geoffrey Lamberton, 2022. "Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages," Journal of Business Ethics, Springer, vol. 180(1), pages 35-56, September.
    13. Katrin Hummel & Peter Rötzel, 2019. "Mandating the Sustainability Disclosure in Annual Reports—Evidence from the United Kingdom," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 205-247, May.
    14. Jared F. Egginton & Garrett A. McBrayer, 2019. "Does it pay to be forthcoming? Evidence from CSR disclosure and equity market liquidity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 396-407, March.
    15. Simone Pizzi & Francesco Rosati & Andrea Venturelli, 2021. "The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 404-421, January.
    16. Mohamed Chelli & Sylvain Durocher & Anne Fortin, 2018. "Normativity in Environmental Reporting: A Comparison of Three Regimes," Journal of Business Ethics, Springer, vol. 149(2), pages 285-311, May.
    17. Samira Demaria & Sandra Rigot, 2021. "Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 721-738, January.
    18. Dolores Gallardo-Vázquez & María J. Barroso-Méndez & María L. Pajuelo-Moreno & Julio Sánchez-Meca, 2019. "Corporate Social Responsibility Disclosure and Performance: A Meta-Analytic Approach," Sustainability, MDPI, vol. 11(4), pages 1-33, February.
    19. Lee Roberts & Abeer Hassan & Ahmed Elamer & Monomita Nandy, 2021. "Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions," Business Strategy and the Environment, Wiley Blackwell, vol. 30(1), pages 705-720, January.
    20. Hao Yang & Laura Le Luo & Asit Bhattacharyya, 2021. "Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 737-779, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sumafo:v:24:y:2016:i:2:d:10.1007_s00550-016-0414-7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.