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/m...
| Autores: | , |
|---|---|
| Tipo de recurso: | artículo |
| Fecha de publicación: | 2018 |
| País: | España |
| Institución: | Universidad de Cantabria (UC) |
| Repositorio: | UCrea Repositorio Abierto de la Universidad de Cantabria |
| Idioma: | inglés |
| OAI Identifier: | oai:repositorio.unican.es:10902/13748 |
| Acceso en línea: | http://hdl.handle.net/10902/13748 |
| Access Level: | acceso abierto |
| Palabra clave: | Transparency Mediating effect Corporate social responsibility Corporate reputation |
| Sumario: | 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. |
|---|