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《Journal of Industrial Technological & Economics》 2017-06
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Corporate Social Responsibility Performance,Report Quality and Corporate Reputation——An Empirical Research Based on the Listed Companies in China

Zeng Zhenxiang;Zhang Zaochun;Wang Mengya;Hebei University of Technology;  
In recent years,more and more enterprises communicate with stakeholders about CSR performance through the issuance of corporate social responsibility( CSR) report. Under the background of the relationship between CSR and corporate reputation which has attracted much attention,what kind of role dose CSR report quality play in them Based on the existing literature,we take CSR performance into responsibility management,market responsibility,social responsibility and environmental responsibility. Then through the empirical test,we explore the mechanism between the respective dimension and corporate reputation respectively,and study the moderating effect of CSR report quality in the relationship between them. The results show that CSR performance has positive effect on corporate reputation,and compared to the responsibility management,responsibility practice plays more important role. The quality of CSR report has a moderating effect on the relationship between them,to further enhance the company's reputation,and the moderating effect of environmental responsibility is most obvious.
【CateGory Index】: F270;F832.51
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【Citations】
Chinese Journal Full-text Database 6 Hits
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【Co-citations】
Chinese Journal Full-text Database 7 Hits
1 Zeng Zhenxiang;Zhang Zaochun;Wang Mengya;Hebei University of Technology;;Corporate Social Responsibility Performance,Report Quality and Corporate Reputation——An Empirical Research Based on the Listed Companies in China[J];工业技术经济;2017-06
2 ZHANG Zhengyong;DENG Bofu;Business School,Nanjing University;School of Accounting,Southwestern University of Finance & Economics;;Can Corporate Social Responsibility Report Attestation Reduce the Cost of Equity Capital[J];财经论丛;2017-05
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