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  1. Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany.Stephen Chen & Petra Bouvain - 2009 - Journal of Business Ethics 87 (1):299 - 317.
    Corporate social reporting, while not mandatory in most countries, has been adopted by many large companies around the world and there are now a variety of competing global standards for non-financial reporting, such as the Global Reporting Initiative and the UN Global Compact. However, while some companies (e. g., Henkel, BHP, Johnson and Johnson) have a long standing tradition in reporting non-financial information, other companies provide only limited information, or in some cases, no information at all. Previous studies have suggested (...)
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  • Organizational Transparency: Conceptualizations, Conditions, and Consequences.Mikkel Flyverbom & Oana Brindusa Albu - 2019 - Business and Society 58 (2):268-297.
    Transparency is an increasingly prominent area of research that offers valuable insights for organizational studies. However, conceptualizations of transparency are rarely subject to critical scrutiny and thus their relevance remains unclear. In most accounts, transparency is associated with the sharing of information and the perceived quality of the information shared. This narrow focus on information and quality, however, overlooks the dynamics of organizational transparency. To provide a more structured conceptualization of organizational transparency, this article unpacks the assumptions that shape the (...)
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  • Asymmetric Information and Corporate Social Responsibility.Thomas Kaspereit, Frerich Buchholz & Kerstin Lopatta - 2016 - Business and Society 55 (3):458-488.
    This article addresses the question whether companies benefit from their commitment to corporate social responsibility. The authors argue that firms which score high on CSR activities build investor confidence and find evidence that they benefit from lower information asymmetry. The authors measure information asymmetry by insider trading, which is defined as the trading of a company’s shares by corporate insiders who have an information advantage with the aim to reap gains or avoid losses. Using a sample of U.S. firms listed (...)
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  • Measuring CSR Image: Three Studies to Develop and to Validate a Reliable Measurement Tool.Andrea Pérez & Ignacio Rodríguez del Bosque - 2013 - Journal of Business Ethics 118 (2):265-286.
    Although research on the corporate social responsibility (CSR) dimension of corporate image has notably increased in recent years, the definition and measurement of the concept for academic purposes still concern researchers. In this article, literature regarding the measurement of CSR image from a customer viewpoint is revised and areas of improvement are identified. A multistage method is implemented to develop and to validate a reliable scale based on stakeholder theory. Results demonstrate the reliability and validity of this new scale for (...)
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  • From Doing Good to Looking Even Better: The Dynamics of CSR and Reputation.Elena Lvina & Carol-Ann Tetrault Sirsly - 2019 - Business and Society 58 (6):1234-1266.
    Grounded in stakeholder theory and a resource-based view of the firm, this longitudinal research demonstrates the evolution of corporate social responsibility (CSR) and firm reputation over time. Drawing on a 5-year sample of 285 major U.S. firms obtained from the KLD database and Fortune’s Most Admired Companies, we find that the proposed dynamic relationship predicts evolving stakeholder expectations to incite organizations to improve their social performance to earn reputational benefits. Contrary to the often labeled stickiness of reputation, we find a (...)
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  • Board Socio-Cognitive Decision-Making and Task Performance Under Heightened Expectations of Accountability.Andrew J. Ward, Marcus M. Butts, Ann Buchholtz & Jill A. Brown - 2019 - Business and Society 58 (3):574-611.
    This study examines how heightened expectations of board responsibility and accountability affect the socio-cognitive decision-making of boards and their collective task performance. Using data from the directors of 60 boards who served before and after the enactment of Sarbanes–Oxley, this study provides insight into the potential negative impact that this tightened accountability environment can have on a board’s task performance. Examining several socio-cognitive elements of board decision-making, board authority is found to have a positive main effect on board task performance, (...)
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  • Criteria for evaluating the legitimacy of corporate social responsibility.Moses L. Pava & Joshua Krausz - 1997 - Journal of Business Ethics 16 (3):337-347.
    The goal of this paper is to provide a general discussion about the legitimacy of corporate social responsibility. Given that social responsibility projects entail costs, it is not always obvious under what precise conditions managers will have a responsibility to engage in activities primarily designed to promote societal goals.In this paper we discuss four distinct criteria for evaluating the legitimacy of corporate projects for institutionalizing social responsibility.
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  • Sorry to Burst Your Bubble: The Influence of Reputation Rankings on Perceptions of Firms.Sohvi Leih & Michael L. Barnett - 2018 - Business and Society 57 (5):962-978.
    We measure the influence of reputation rankings on individuals’ perceptions of firms. Through experimental design, we vary whether and how participants are exposed to a reputation ranking alongside other information about a firm. We find that rankings influence perceptions when they are negative and congruent with other information about the firm. These findings help explain how a firm’s reputation can change even if its characteristics remain constant and why change in a firm’s characteristics can be slow to produce change in (...)
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  • Introduction: Logics of transparency in late modernity: Paradoxes, mediation and governance.Mikkel Flyverbom, Lars Thøger Christensen & Hans Krause Hansen - 2015 - European Journal of Social Theory 18 (2):117-131.
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  • Just Doing Business or Doing Just Business: Google, Microsoft, Yahoo! and the Business of Censoring China’s Internet.Gary Elijah Dann & Neil Haddow - 2008 - Journal of Business Ethics 79 (3):219-234.
    This paper addresses the criticism recently directed at Internet companies who have chosen to do business in China. Currently, in order to conduct business in China, companies must agree to the Chinese government's rule of self-censoring any information the government deems inappropriate. We start by explaining how some of these companies have violated the human rights of Chinese citizens to freely trade information. We then analyze whether the justifications and excuses offered by these companies are sufficient to absolve them of (...)
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