在"成行业"中,企业报告中的预防和补救行动:合法性,有效性和虚伪感知
Diletta Acuti1, Marco Bellucci2, Giacomo Manetti2
1Department of Strategy, Marketing and Innovation, University of Portsmouth, Richmond Building, Portsmouth, PO1 3DE UK.
概括
烟草,酒精和博等成行业的公司使用企业社会责任 (CSR) 报告来管理合法性. 他们的披露,特别是预防性行动,会影响利益相关者对虚伪和有效性的看法.
科学领域:
- 商业道德 商业道德
- 企业社会责任 企业社会责任
- 组织合法性 组织合法性
背景情况:
- 企业社会责任 (CSR) 报告具有道德和管理方面的影响.
- 有争议的行业,特别是那些营销成产品的行业,需要进一步研究企业社会责任实践.
- 合法性理论和组织外观为理解敏感行业的企业报告提供了框架.
研究的目的:
- 分析烟草,酒精和博行业公司的自愿企业社会责任报告实践.
- 调查这些公司如何披露企业社会责任行动以及利益相关者对此类披露的反应.
- 检查企业社会责任报告在塑造组织外观和管理合法性的工具性使用.
主要方法:
- 一种混合方法设计,结合了主要证券交易所 (欧洲,美国,加拿大,澳大利亚,新西兰) 的企业社会责任报告的内容分析.
- 一个实验,以评估利益相关者对公司虚伪的看法和基于预防性与补救性企业社会责任行动的行动有效性.
- 专注于"成"行业,由于长期的负面影响,报告是一个具有挑战性的领域.
主要成果:
- 成行业的公司从事企业社会责任报告,以管理合法性和组织外观.
- 企业社会责任行动的类型 (预防性与补救性) 显著影响利益相关者对虚伪和有效性的看法.
- 披露策略被用来使业务合法化,尽管产品/服务具有固有的负面影响.
结论:
- 企业社会责任报告是成公司管理合法性和公众认知的重要工具.
- 利益相关者的认知机制在评估企业社会责任披露的合法性和真诚性方面发挥着至关重要的作用.
- 需要进一步研究企业社会责任在以成为重点的行业的长期影响和道德考虑.
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