The social reputation of European companies: Does anti‐corruption disclosure affect stakeholders' perceptions?

Igor Alvarez Etxeberria and Maider Aldaz Odriozola

Corporate Social Responsibility and Environmental Management, 2018, vol. 25, issue 5, 713-721

Abstract: Corruption is a very important topic in society but also for businesses. However, there are few empirical studies that analyze corruption from the point of view of disclosure by companies and none that analyze its effect in corporate reputation. The aim of this paper is to use stakeholder theory to analyze the potential power of reporting in influencing stakeholders' perceptions and communication tools, such as sustainability reports, to bolster corporate reputation in relation to the social issue of corruption. Based on a regression analysis using data from the 70 largest European companies, we find that disclosure positively correlates with social reputation in the anti‐corruption area. The study addresses a gap in the literature by highlighting the fact that this global and key social issue has not yet been analyzed empirically.

Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://doi.org/10.1002/csr.1488

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:25:y:2018:i:5:p:713-721

Access Statistics for this article

More articles in Corporate Social Responsibility and Environmental Management from John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery (contentdelivery@wiley.com).