Building Corporate Reputation Through Corporate Social Responsibility Disclosures. The Case of Colombian Companies

Nagore Aranguren Gómez () and Stella Maldonado García ()
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Nagore Aranguren Gómez: Universidad de Deusto
Stella Maldonado García: Universidad ICESI

Corporate Reputation Review, 2023, vol. 26, issue 4, No 3, 279-303

Abstract: Abstract There is limited research that has investigated Corporate Social Responsibility (CSR) disclosures and corporate reputation in developing countries. Using content analysis of the annual and CSR reports of 40 Colombian firms belonging to MERCO Colombia between 2013 and 2015, this study aims to verify whether the disclosure of CSR information in its different dimensions influence corporate reputation. The results show that CSR information is relevant when it comes to achieving corporate reputation. All disclosure variables and the control variable age are positive and statistically significant in explaining reputation. This study bolsters and reinforces the accumulating body of empirical support for the positive impact of CSR disclosures on corporate reputation, using a combination of stakeholder, resource-based-view and signalling perspectives, extending the current body of knowledge beyond western developed countries to Colombia, and under-researched emerging country despite being one of the five largest Latin American economy.

Keywords: CSR disclosures; Corporate reputation; Resource-based-view; Stakeholder theory; Signalling theory; Colombia (search for similar items in EconPapers)
Date: 2023
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DOI: 10.1057/s41299-022-00155-7

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