The (in)congruence of measures of corporate social responsibility performance and stakeholder measures of corporate social responsibility reputation

Yang Yoori; Stohl Cynthia

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The (in)congruence of measures of corporate social responsibility performance and stakeholder measures of corporate social responsibility reputation

机译：企业社会责任绩效测度与利益相关者企业社会责任声誉测度的一致性

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A central proposition of the "business case" for corporate social responsibility (CSR) is that a company's CSR practices are linked to consumer behavior and a firm's financial performance through reputational mechanisms. This study addresses the equivocal support for this proposition through an empirical analysis of the survey items most often used to assess a company's CSR and its stakeholder reputation. This study tests the congruence among nine different measures of environmental, social, and governance dimensions of CSR and a public corporate reputation measure. Two distinct factors are identified-direct CSR impact and assessment/reputation-suggesting that the global corporate reputation does not capture tangible CSR impact (environment and social) and is only congruent with a measure of intangible CSR performance (governance). The study highlights the importance of taking a multidimensional approach. Addressing measurement issues helps unpack the theoretical and practical link between CSR and corporate reputation and provides strategic guidance when planning CSR business and communication strategies.

机译：公司社会责任（CSR）“业务案例”的中心命题是，公司的CSR实践通过声誉机制与消费者行为和公司的财务绩效相关联。这项研究通过对最常用于评估公司的CSR及其利益相关方声誉的调查项目进行实证分析，来解决对这一主张的模棱两可的支持。本研究测试了企业社会责任在环境，社会和治理方面的九种不同衡量标准与公众公司声誉衡量标准之间的一致性。确定了两个不同的因素-直接的CSR影响和评估/声誉-暗示全球企业声誉不能捕获有形的CSR影响（环境和社会影响），而只能与无形的CSR绩效（治理）相一致。该研究强调了采取多维方法的重要性。解决度量问题有助于解开企业社会责任与企业声誉之间的理论和实践联系，并在规划企业社会责任业务和沟通策略时提供战略指导。

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《Corporate Social Responsibility and Environmental Management》 |2020年第2期|969-981|共13页
作者
Yang Yoori; Stohl Cynthia;
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作者单位

Univ Calif Santa Barbara Dept Commun Santa Barbara CA USA;

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原文格式 PDF
正文语种 eng
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关键词
corporate social responsibility; corporate reputation; measurement congruence; reputation management; stakeholder management;

机译：企业社会责任;企业声誉;测量一致性声誉管理;利益相关者管理;

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专利

1. The (in)congruence of measures of corporate social responsibility performance and stakeholder measures of corporate social responsibility reputation [J] . Yang Yoori, Stohl Cynthia Mathematical research letters: MRL . 2020,第2期

机译：（in）的企业社会责任绩效措施和利益攸关方占企业社会责任声誉的措施
2. Corporate social responsibility practices incomes and outcomes: Stakeholders' pressure, culture, employee commitment, corporate reputation, and brand performance. A Polish-German cross-country study [J] . Kowalczyk Rafal, Kucharska Wioleta Corporate Social Responsibility and Environmental Management . 2020,第2期

机译：企业社会责任实践收入和成果：利益相关者的压力，文化，员工敬业度，企业声誉和品牌绩效。波兰-德国越野研究
3. Corporate social responsibility practices incomes and outcomes: Stakeholders' pressure, culture, employee commitment, corporate reputation, and brand performance. A Polish-German cross-country study [J] . Kowalczyk Rafal, Kucharska Wioleta Mathematical research letters: MRL . 2020,第2期

机译：企业社会责任实践收入和结果：利益攸关方的压力，文化，员工承诺，企业声誉和品牌绩效。波兰 - 德国越野学习
4. Effect of Corporate Social Responsibility Disclosure, Corporate Social Responsibility, and Corporate Social Disclosure Characteristics (Empirical Study on Companies Listed on the Stock Exchange that Enter the CGPI Period: 2010-2016) [C] . Herman Ruslim, Sumarni Hasim Tarumanagara International Conference on the Applications of Social Sciences and Humanities . 2020

机译：企业社会责任披露，企业社会责任和企业社会披露特征的影响（进入CGPI期间的证券交易所上市的实证研究：2010-2016）
5. Corporate social responsibility and strategic performance: Realizing a competitive advantage through corporate social reputation and a stakeholder network approach. [D] . Peters, Richard C. 2007

机译：企业社会责任和战略绩效：通过企业社会声誉和利益相关方网络方法实现竞争优势。
6. Ethical leadership corporate social responsibility firm reputation and firm performance: A serial mediation model [O] . Nguyen Thi Thao Nguyen, Nguyen Phong Nguyen, Tu Thanh Hoai 2021

机译：道德领导企业社会责任坚定的声誉坚定的绩效：串行调解模型
7. MEASURING PERFORMANCE IN TERMS OF THE SOCIAL DIMENSION OF CORPORATE RESPONSIBILITY TO EXTERNAL STAKEHOLDERS – SELECTED ISSUES Abstract: Purpose – to present social context of corporate responsibility and the scope of the actions taken by companies in this area to external stakeholders, which include contractual and contextual stakeholders, as well as to propose performance measures in this area. Design/Methodology/Approach – the paper is based on analysis of the literature, the method of analysis of the sources was used. Findings – the article focuses on the social dimension of corporate responsibility and the measurement of its performance in this area. Originality/ Value – article presents an own proposal of set of achievements’ measures in the area of the social nature of corporate responsibility Keywords: corporate social responsibility, social area, performance measurement, stakeholders [O] . Elżbieta Jaworska 2015

机译：衡量外部利益相关者的企业责任的社会维度的表现 - 选定问题摘要：目的 - 以企业责任的社会背景以及本领域公司所采取的行动范围，包括合同和上下文的利益攸关方以及提出该领域的绩效措施。设计/方法/方法 - 本文基于对文献的分析，使用了源的分析方法。调查结果 - 文章侧重于企业责任的社会维度和在该地区的表现的衡量。原创性/价值 - 文章在公司责任的社会性质领域提出了一套成就措施的关键词：企业社会责任，社会责任，社会领域，绩效衡量，利益相关者

The (in)congruence of measures of corporate social responsibility performance and stakeholder measures of corporate social responsibility reputation

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