Effects of Corporate Social Responsibility Disclosure on Brand Value: An analysis of Interbrand Companies

Giovanni Zampone, Natalia Aversano and Giuseppe Sannino

International Journal of Business and Management, 2023, vol. 16, issue 6, 17

Abstract: The paper aims at investigating how CSR (Corporate Social Responsibility) and ESG (Environmental, Social and Governance) disclosure affect the brand value of a sample of Interbrand companies. Empirically results show that the brand value is positively related to the environmental disclosure, social disclosure, and ESG disclosure, whereas no significant correlation has been found for the governance disclosure. This study provides new evidence to the growing body of literature that identifies CSR as a means of improving the company’s brand value and can represent a starting point in the discussion on the reputational benefits of CSR practices.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:ijbmjn:v:16:y:2023:i:6:p:17

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