CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity

Hanh Song Thi Pham; Hien Thi Tran

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CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity

机译：企业社会责任披露和公司绩效：首席执行官诚信中的企业声誉和调节作用的调解作用

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This paper investigates the roles which corporate reputation and CEO integrity play in the relationship between CSR disclosure and firm performance. Analysing a dataset of 3588 firm-year observations of 833 Fortune World Most Admired firms in 31 countries from 2005 to 2011, the paper shows a positive effect of CSR disclosure on firm reputation, which in turn significantly contributes to a firm's financial performance. The paper finds that CEO integrity strengthens the positive impact of CSR disclosure on firm reputation significantly. The findings are consistent across three measures of a firm's financial performance (Tobin's Q, ROA and ROE) and three proxies of CEO integrity. The paper offers insight into how corporate reputation and CEO integrity intervene the benefits of CSR disclosure to firm performance and how the lack of consideration of such factors could be the reason for the inconsistent findings in the previous studies.

机译：本文调查了企业声誉和首席执行官完整性在企业社会责任披露与公司性能之间关系中的作用。分析了3588个公司的数据集，2005年至2011年的31个国家的833个财富世界最受尊敬的公司，本文表现出CSR披露对公司声誉的积极影响，这反过来又有助于公司的财务业绩。本文认为，首席执行官完整性加强了CSR披露对公司声誉的积极影响。调查结果符合公司财务表现（托宾Q，ROA和ROE）的三项措施以及首席执行官诚信的三个代理。本文介绍了企业声誉和首席执行官诚信如何干预企业社会责任披露对企业履行的好处以及如何缺乏对此类因素的审议，可能是前一项研究中不一致的原因。

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来源
《Journal of Business Research》 |2020年第11期|127-136|共10页
作者
Hanh Song Thi Pham; Hien Thi Tran;
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作者单位

Sheffield Hallam Univ Sheffield Business Sch City Campus Howard St Sheffield S1 1WB S Yorkshire England;

Vietnam Natl Univ Hanoi Business Sch 144 Xuan Thuy St Hanoi Vietnam;

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原文格式 PDF
正文语种 eng
中图分类
关键词
CEO integrity; Corporate reputation; Corporate social responsibility disclosure; Firm performance;

机译：首席执行官诚信;企业声誉;企业社会责任披露;公司性能;

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1. The Mediating Role of Corporate Social Responsibility (CSR) Disclosure on Good Corporate Governance (GCG) and Firm Value. A Technical Note [J] . Worokinasih Saparila, Zaini Muhammad Lutfi Zuhdi bin Mohamad Australasian Accounting, Business and Finance Journal . 2020,第1期

机译：企业社会责任（CSR）披露对良好企业治理（GCG）和公司价值的调解作用。技术说明
2. The effects of corporate social responsibility on corporate reputation and firm financial performance: Moderating role of responsible leadership [J] . Corporate Social Responsibility and Environmental Management . 2020,第3期

机译：企业社会责任对企业声誉和企业财务绩效的影响：负责任领导的调节作用
3. Corporate social responsibility's influence on firm risk and firm performance: the mediating role of firm reputation [J] . Rehman Zia ur, Khan Asad, Rahman Asim Corporate Social Responsibility and Environmental Management . 2020,第6期

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4. Corporate Social Responsibility Disclosure, Leverage, and Firm Value: The Moderating Role of Profitability [C] . Irwansyah, Yoremia Lestari Ginting, Anisa Kusumawardani, Mulawarman International Conference on Economics and Business . 2018

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5. Proactive versus reactive CSR in a crisis: The role of perceived altruism on corporate reputation [D] . Rim, Hyejoon. 2013

机译：危机中的主动CSR与被动CSR：利他主义对公司声誉的作用
6. Moderating role of financial ratios in corporate social responsibility disclosure and firm value [O] . Muhammad Akram Naseem, Jun Lin, Ramiz ur Rehman, 2012

机译：财务比率在企业社会责任披露和企业价值中的调节作用
7. The effect of CSR on brand loyalty: the moderating role of corporate reputation and mediates the brand image [O] . Saba Qasim, Mohammad R. A. Siam, Mohd Nizam bin M Sarkaw 2017

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CSR disclosure and firm performance: The mediating role of corporate reputation and moderating role of CEO integrity

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