Communication environnementale et réputation de l'organisation
Déborah Philippe and
Rodolphe Durand
Revue française de gestion, 2009, vol. n° 194, issue 4, 45-63
Abstract:
We suggest that environmental disclosures will have differentiated impacts on the firm?s reputation according to the nature, visibility and consistency of the disclosures as well as to the firm?s prior reputation. Results suggest that conformity signals improve firm reputation while non-conformity signals deplete it. However, the simultaneous presence of both types of signals buffers the negative effect of non-conformity signals on reputation. Eventually, our results indicate that the interpretation of signals also depends on their visibility and the firm?s prior reputation: an above-average prior reputation reinforces the positive influence of a high signal visibility on a firm?s reputation.
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:cai:rfglav:rfg_194_0045
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