Effects on the (CSR) Reputation: CSR Reporting Discussed in the Light of Signalling and Stakeholder Perception Theories

(). Effects on the (CSR) Reputation: CSR Reporting Discussed in the Light of Signalling and Stakeholder Perception Theories. Corporate Reputation Review, 19, 3. 281-296. Peer reviewed.

The aim of this conceptual paper is to discuss the
impact of CSR reporting on the CSR reputation
in the light of signalling and stakeholder perception
theories. The method used is a literature
analysis on CSR and reputation, corporate signalling
and signalling CSR. For a more complete
picture, the review includes findings on CSR
reporting and the perception and evaluation of
CSR activities by stakeholders, first for stakeholders
in general, but in greater detail for the two
specific groups ‘consumers’ and ‘employees’. The
paper’s main contribution is a conceptual framework
for CSR reporting which explains how a
CSR report is a CSR communication signal filtered
by the signalling context and the stakeholders’
perception. This includes a discussion of
how CSR reporting can modify the outcome for
the CSR reputation favourably or unfavourably –
which also leads to a modified context for CSR
reporting. The paper’s originality lies in the
analysis and discussion of both the impacts of
signalling theory on CSR reporting and how the
interpretation of the signal impacts the CSR
reputation. The article thus contributes to the
knowledge on CSR reporting and its impact on
the formation of CSR reputation.