کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10492872 | 940283 | 2016 | 10 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Corporate Social Responsibility Reporting and Organizational Stigma: The Case of “Sin” Industries
ترجمه فارسی عنوان
گزارشگری اجتماعی مسئولیت اجتماعی و استغما سازمانی: مورد سینا؟ صنایع
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کلمات کلیدی
اخلاق، مسئولیت اجتماعی شرکتی، انگیزه سازمانی، صنایع بحث انگیز، شرکت های گناه، افشای داوطلبانه،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار و مدیریت بین المللی
چکیده انگلیسی
We examine corporate social responsibility (CSR) reporting strategies by focusing on stigmatized firms belonging to the alcohol, tobacco, gambling, nuclear energy and firearm sectors. These are often described as “sins” due to their perceived deviation from broadly-endorsed standards. We employ a sample of 109 U.S. listed “sin” firms for a seven-year period (2003-2009) and control with another set of 109 similar-sized, non-“sin” firms for the same period. We find that “sin” firms are more prone to issuing standalone CSR reports. We also demonstrate that a greater risk of litigation by third parties increases the likelihood of a “sin” firm instigating CSR reports, while variations in ownership structure do not. By drawing upon literature on organizational stigma, we argue that CSR disclosures constitute an integral part of “sin” firms' strategic goal to distract attention from their controversial activities, lessen the negative consequences of stigmatization and neutralize the impact of litigation proceedings.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Business Research - Volume 69, Issue 2, February 2016, Pages 905-914
Journal: Journal of Business Research - Volume 69, Issue 2, February 2016, Pages 905-914
نویسندگان
Vassiliki Grougiou, Emmanouil Dedoulis, Stergios Leventis,