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The mediating effect of transparency in the relationship between corporate social responsibility and corporate reputation

Abstract: 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.

 Fuente: Revista Brasileira de Gestão de Negócios, v.20 n.1 jan-mar. 2018 p.5-21

Editorial: Fundação Escola de Comércio Álvares Penteado

 Año de publicación: 2018

Nº de páginas: 17

Tipo de publicación: Artículo de Revista

 DOI: 10.7819/rbgn.v20i1.3600

ISSN: 1806-4892,1983-0807

Url de la publicación: http://dx.doi.org/10.7819/rbgn.v20i1.3600