دانلود رایگان مقاله انگلیسی تاثیر هویت سازمانی در افشای مسئولیت اجتماعی شرکتی - اشپرینگر 2018

Abstract

Corporate social responsibility (CSR) is of increasing importance for the long-term success of corporations. Extending existing literature this paper explores corporate identity as important determinant for CSR disclosure. The relationship was examined based on 498 German companies that provided English language CSR reports and responded to a company survey measuring CSR-oriented corporate identity. CSR disclosure has been analyzed with an automated content analysis technique using artificial intelligence. Results indicate that value chain and future-oriented dimensions, which were more pronounced in mature CSR concepts, foster CSR disclosure, while introversive corporate identity dimensions that were strong in low level CSR concepts hinder the release of CSR information. The paper shows that a tradition of social responsibility and values results into a low perceived need for legitimacy and outwards communication. The findings support the view that that a combination of voluntary disclosure theory and legitimacy theory is necessary to explain the drivers and constraints of CSR disclosure.

Conclusion and future research

Today, CSR information is a major component of companies’ corporate disclosure. It is considered to mirror companies’ CSR performance as a response to increasing stakeholder requirements and legitimate business operations. The growing interest in sustainability topics has also motivated many researchers to examine CSR disclosure. Prior research revealed a number of internal and external influential factors along with a number of benefits that companies gain from compiling and publishing CSR information.

The aim of this research study is to extend the knowledge of so far unobserved internal determinants of CSR disclosure. In summary, the results of this study suggest three major findings. First, characteristics of corporate identity are related to the development stage of a firm’s CSR concept. Corporate identity dimensions that indicate a mature CSR concept are positively associated with companies’ CSR disclosure. Firms that remain in an early phase of CSR development or that have a superficial CSR model disclose significantly less CSR information. This finding is in line with voluntary disclosure theory. Second, introversive corporate identity dimensions are more pronounced in a firm with low level CSR engagement. Value chain and future-oriented dimensions are more pronounced in a firm with high level CSR engagement. Third, the perceived need for legitimacy influences the degree of a firm’s CSR disclosure. Companies that historically possess a corporate identity of strong attitude awareness and employee integration report less CSR information because they do not detect the need for legitimacy.