External pressures and CSR disclosure: a configurational analysis of corporate social performance
Purpose – Based on the principles of legitimacy theory, neo-institutional theory and stakeholder theory, this study aims to identify the specific characteristics of external pressures and a firm’s corporate social responsibility (CSR) disclosure that lead to high external and internal CSR performanc...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión aceptada para publicación |
| Fecha de publicación: | 2026 |
| País: | España |
| Institución: | Universidad de Sevilla (US) |
| Repositorio: | idUS. Depósito de Investigación de la Universidad de Sevilla |
| OAI Identifier: | oai:dnet:idus________::9c5e669d421e75ed568ef98aea2fe88c |
| Acceso en línea: | https://hdl.handle.net/11441/185367 https://doi.org/10.1108/SRJ-06-2025-0595 |
| Access Level: | acceso abierto |
| Palabra clave: | CSR performance CSR disclosure CSR governance Corporate decoupling Reputational risk Institutional context |
| Sumario: | Purpose – Based on the principles of legitimacy theory, neo-institutional theory and stakeholder theory, this study aims to identify the specific characteristics of external pressures and a firm’s corporate social responsibility (CSR) disclosure that lead to high external and internal CSR performance. Design/methodology/approach – Fuzzy-set qualitative comparative analysis is used on a data set comprising 23 top-ranked companies from the Reputation Index. The fuzzy-set qualitative comparative analysis methodology allows for a comprehensive analysis of how diverse combinations of antecedent conditions can lead to the same outcome, thereby capturing equifinality and causal complexity. Findings – This research reveals that the characteristics shaping both external pressures and firms’ CSR disclosure exert either complementary or substitutable effects on external and internal CSR performance. The authors identify five distinct configurations that promote high external/internal CSR performance (Balanced, Blossom, Empathy, Integrated and Opportunity) where the importance of CSR embeddedness is highlighted. Originality/value – The main contribution of this paper is its clear distinction between CSR disclosure and CSR performance. By separating these phenomena, this study reveals how disclosure, if not aligned with actual outcomes, can lead to corporate decoupling. Furthermore, the authors empirically differentiate between external and internal CSR performance to examine the configurations through which high levels of each are achieved |
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