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Legitimacy through CSR disclosures? The advantage outweighs the disadvantages

Authors: Bachmann, Philipp; Ingenhoff, Diana;

Legitimacy through CSR disclosures? The advantage outweighs the disadvantages

Abstract

On the one hand, CSR is regarded as a means to strengthen legitimacy; on the other hand, stakeholders might become skeptical and distrust CSR disclosures. We develop a model by assuming that CSR disclosures both directly increase and indirectly decrease a company’s legitimacy. The experimental study (N = 233) tests this CSR dilemma model by using three CSR disclosures of a commodity trading company as the stimuli, ranging from low to high communicated CSR engagement. The SEM reveals that the extent of communicated CSR has a positive effect on corporate legitimacy despite a high degree of stakeholder skepticism.

+ ID der Publikation: hslu_75854 + Art des Beitrages: Wissenschaftliche Medien + Jahrgang: 42 + Sprache: Englisch + Letzte Aktualisierung: 2020-06-25 12:05:42

Country
Switzerland
Keywords

experimental survey, info:eu-repo/classification/udc/33, legitimacy, CSR, structural equation modeling

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
views
OpenAIRE UsageCountsViews provided by UsageCounts
downloads
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105
Top 1%
Top 10%
Top 1%
381
33
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bronze