دانلود رایگان مقاله مشروعیت به واسطه افشای CSR؟ مزیت بیش از معایب است

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 thatthe extent of communicated CSR has a positive effect on corporate legitimacy despite a high degree of stakeholder skepticism.

5. Discussion

According to the results ofthis experimental study, commodity trading companies are not “damned ifthey do” CSR. In fact, quite the opposite is true: They can (re)gain legitimacy through extensive CSR disclosures—even though stakeholders are highly skeptical in terms of perceived persuasion intent and psychological reactance. The advantage of enhanced legitimacy through discretionary CSR disclosures thus outweighs the disadvantages around stakeholder skepticism. The results of this study confirm De Roeck and Delobbe’s (2012) finding that “a strong engagement in CSR initiatives can, even in controversial industry sectors, support organizational legitimacy” (p. 407). Two findings of the present study are of particular interest for PR and CSR researchers.