Constraints under the Halo: The Constraining Effect of Corporate Reputation on Corporate Social Responsibility Behavior

Fangbing Ye, Xuze Han () and Xin Li ()
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Fangbing Ye: Guanghua School of Management, Peking University, Beijing 100871, China
Xuze Han: Graduate School of Education, Peking University, Beijing 100871, China
Xin Li: Institute of Energy, State Power Investment Corporation, Beijing 100029, China

Sustainability, 2024, vol. 16, issue 19, 1-26

Abstract: This study explored the multidimensional influence of high reputation on corporate social responsibility behaviors from the “report disclosure”, “report whitewashing”, and “actual performance” perspectives. The study found that a high reputation may trigger high expectations and strict supervision among stakeholders, which may cause those companies with high reputations to disclose high-quality CSR reports and improve the quality of their CSR performance. The results also indicated that, under the influence of a reputation-constraining mechanism, the degree of whitewashing in the CSR reports of high-reputation firms is significantly lower than that of others. This study focused on facilitating a better understanding of the influence of organizational reputation on organizational behavior and providing theoretical support and practical insights regarding the improvement of the effectiveness of corporate social responsibility governance.

Keywords: corporate reputation; corporate social responsibility (CSR); disclosure and fulfillment of CSR reports; whitewashing of CSR reports (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
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