¿Cómo gestionar una buena reputación corporativa?: las empresas no solo deben ser socialmente responsables sino parecerlo

• Clara Pérez Cornejo ^[1] ; Esther de Quevedo Puente ^[1] ; Juan Bautista Delgado García ^[1]
  1. [1] Universidad de Burgos

     Universidad de Burgos

     Burgos, España

     
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 459, 2021, págs. 167-194
• Idioma: español
• DOI: 10.51302/rcyt.2021.7377
• Títulos paralelos:
  • How to manage a good corporate reputation?: not only should companies be socially responsible, but it should also be above suspicion
• Enlaces
  • Texto completo
• Resumen
  • español

    La responsabilidad social corporativa (RSC) es considerada como uno de los principales factores que afecta a la reputación corporativa, y, por ello, la calidad de la información divulgada por la propia empresa sobre su RSC puede fortalecer esta relación a través de dos vías: primero, puede mejorar la credibilidad de la RSC al ser una herramienta que permite reducir la discrecionalidad directiva sobre esta; y segundo, puede ayudar a aumentar la visibilidad de las acciones de RSC más allá de los stakeholders directamente afectados por dichas acciones de la empresa. Por ello, este estudio tiene como objetivo analizar la relación entre la RSC y la reputación corporativa a la vez que trata de examinar la existencia de un efecto moderador de la calidad de la comunicación de la empresa sobre su RSC en esta relación. Los resultados del análisis de una muestra internacional de 133 empresas para el periodo comprendido entre 2011 y 2016 revelan que una buena RSC afecta positivamente a la reputación corporativa, confirmando el efecto positivo y significativo de cada una de sus dimensiones (social, medioambiental y económica) en la reputación de la empresa. Por otro lado, los resultados revelan que la calidad de la información divulgada por la empresa sobre su RSC aumenta la intensidad de los efectos del desempeño social y medioambiental de la empresa en su reputación corporativa.

  • English

    Corporate social responsibility (CSR) is considered as one of the main factors that affects corporate reputation and, therefore, CSR reporting quality can strengthen this relationship through two effects: first, it may improve credibility of CSR as it is a tool that allows reducing managerial discretion; and second, it may help to increase the visibility of CSR actions beyond the direct stakeholders involved in them. For this reason, this study aims to analyze the relationship between CSR and corporate reputation while it also tries to examine the existence of a moderating effect of the quality of the CSR information disclosed by the company in this relationship. The results of the analysis of an international sample of 133 companies for the period between 2011 and 2016, confirm that a good CSR positively affects corporate reputation and support the positive and significant effect of each of its dimensions (social, environmental and economic) on corporate reputation. On the other hand, results also reveal that CSR reporting quality increases the intensity of the effects of social and environmental performance on corporate reputation.

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