Keywords
mediating effect
corporate social responsibility
corporate reputation
How to Cite
Abstract
Purpose – This study attempts to shed light on the relationship between
the implementation of corporate social responsibility (CSR) actions
and the creation of corporate reputation. We go further and wonder
which is the role of transparency – a step beyond disclosure – in that
relationship.
Design/methodology/approach – A structural equations model
using the statistical package lavaan in R is applied to 22 Spanish listed
companies during the period 2002-2015.
Findings – The proposed model shows that transparency mediates the
path between corporate social responsibility and corporate reputation.
Originality/value – This paper highlights the importance of
transparency beyond disclosure since information aims to meet certain
criteria such as relevance, understandability and timeliness. A new
measurement for transparency analyzed its mediating effect in the
relationship between corporate social responsibility and corporate
reputation.
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