Doing Well by Reporting Good: Reporting Corporate Responsibility and Corporate Performance
This article aimed to examine the impacts of reporting‐type corporate responsibility activities (CRA‐R) on corporate social and financial performance. Academic research has explored how varying attributes of markets, industry sectors and firms might shape corporate social and financial performance,...
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| Published in | Business and society review (1974) Vol. 120; no. 4; pp. 577 - 606 |
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| Main Authors | , |
| Format | Journal Article |
| Language | English |
| Published |
Hoboken
Blackwell Publishing Ltd
01.12.2015
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| Subjects | |
| Online Access | Get full text |
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| Abstract | This article aimed to examine the impacts of reporting‐type corporate responsibility activities (CRA‐R) on corporate social and financial performance. Academic research has explored how varying attributes of markets, industry sectors and firms might shape corporate social and financial performance, but includes little effort to examine the impacts of different kinds of CRA on corporate performance. We build on debate about the value of firms' reporting activities related to corporate responsibility. Recent literature suggests that CRA‐R is superficial marketing or “greenwashing.” Despite this viewpoint, corporate reporting activities related to responsibility are rising. In order to solve this puzzle, this article explores the impact of CRA‐R on corporate performance. First, drawing from the institutional perspective, we propose that CRA‐R will positively impact corporate social performance (CSP) oriented toward secondary stakeholders. Second, combining the stakeholder–agency perspective and corporate responsibility literature, we motivate the hypotheses that CRA‐R positively influences corporate financial performance (CFP). Empirical testing with a unique dataset of large US corporations selected in the Fortune 500 support the proposed hypotheses. In particular, both corporate social responsibility and Global Reporting Initiative (GRI) activities positively influence corporate environmental performance, and financial performance. In particular, GRI reporting is a strong indicator to impact both social and financial performance. Our findings indicate that CRA‐R should not simply reflect shallow motivations, but deliver value to noninvestor stakeholders as well as investors. |
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| AbstractList | This article aimed to examine the impacts of reporting-type corporate responsibility activities (CRA-R) on corporate social and financial performance. Academic research has explored how varying attributes of markets, industry sectors and firms might shape corporate social and financial performance, but includes little effort to examine the impacts of different kinds of CRA on corporate performance. We build on debate about the value of firms' reporting activities related to corporate responsibility. Recent literature suggests that CRA-R is superficial marketing or "greenwashing." Despite this viewpoint, corporate reporting activities related to responsibility are rising. In order to solve this puzzle, this article explores the impact of CRA-R on corporate performance. First, drawing from the institutional perspective, we propose that CRA-R will positively impact corporate social performance (CSP) oriented toward secondary stakeholders. Second, combining the stakeholder-agency perspective and corporate responsibility literature, we motivate the hypotheses that CRA-R positively influences corporate financial performance (CFP). Empirical testing with a unique dataset of large US corporations selected in the Fortune 500 support the proposed hypotheses. In particular, both corporate social responsibility and Global Reporting Initiative (GRI) activities positively influence corporate environmental performance, and financial performance. In particular, GRI reporting is a strong indicator to impact both social and financial performance. Our findings indicate that CRA-R should not simply reflect shallow motivations, but deliver value to noninvestor stakeholders as well as investors. This article aimed to examine the impacts of reporting‐type corporate responsibility activities ( CRA ‐ R ) on corporate social and financial performance. Academic research has explored how varying attributes of markets, industry sectors and firms might shape corporate social and financial performance, but includes little effort to examine the impacts of different kinds of CRA on corporate performance. We build on debate about the value of firms' reporting activities related to corporate responsibility. Recent literature suggests that CRA ‐ R is superficial marketing or “greenwashing.” Despite this viewpoint, corporate reporting activities related to responsibility are rising. In order to solve this puzzle, this article explores the impact of CRA ‐ R on corporate performance. First, drawing from the institutional perspective, we propose that CRA ‐ R will positively impact corporate social performance ( CSP ) oriented toward secondary stakeholders. Second, combining the stakeholder–agency perspective and corporate responsibility literature, we motivate the hypotheses that CRA ‐ R positively influences corporate financial performance ( CFP ). Empirical testing with a unique dataset of large US corporations selected in the F ortune 500 support the proposed hypotheses. In particular, both corporate social responsibility and Global Reporting Initiative (GRI) activities positively influence corporate environmental performance, and financial performance. In particular, GRI reporting is a strong indicator to impact both social and financial performance. Our findings indicate that CRA ‐ R should not simply reflect shallow motivations, but deliver value to noninvestor stakeholders as well as investors. |
| Author | Maxfield, Sylvia Lee, Jegoo |
| Author_xml | – sequence: 1 givenname: Jegoo surname: Lee fullname: Lee, Jegoo – sequence: 2 givenname: Sylvia surname: Maxfield fullname: Maxfield, Sylvia |
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| References_xml | – year: 2011 – volume: 17 start-page: 536 issue: 8 year: 2008 end-page: 554 article-title: Corporate responsibility activities and economic performance: A theory of how and why they are connected publication-title: Business Strategy and the Environment – volume: 43 start-page: 97 issue: 1 year: 2004 end-page: 114 article-title: Dissertation abstract: Stakeholder salience, structural development, and firm performance: Structural and performance correlates of sociopolitical stakeholder management strategies publication-title: Business and Society – volume: 26 start-page: 117 issue: 1 year: 2001 end-page: 127 article-title: Corporate social responsibility: A theory of the firm perspective publication-title: The Academy of Management Review – volume: 42 start-page: 488 year: 1999 end-page: 506 article-title: Does stakeholder orientation matter? 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| Title | Doing Well by Reporting Good: Reporting Corporate Responsibility and Corporate Performance |
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