The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation
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/...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Fundação Escola de Comércio Álvares Penteado
2018-01-01
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| Series: | Revista Brasileira de Gestão De Negócios |
| Subjects: | |
| Online Access: | https://rbgn.fecap.br/RBGN/article/view/3600/pdf |
| Summary: | 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. |
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| ISSN: | 1806-4892 1983-0807 |