企业社会责任声誉的内在驱动因素:消费者期望的认知分析

IF 2.9 Q2 MANAGEMENT Social Responsibility Journal Pub Date : 2023-07-04 DOI:10.1108/srj-10-2022-0451
Abosede Ijabadeniyi, J. Govender
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引用次数: 0

摘要

目的基于第三方企业社会责任(CSR)指标的企业声誉评估似乎已经制度化。可持续发展管理者和影响者对这种方法的认可破坏了对企业社会责任道德和合法性的理解。本研究从社会现实主义的角度出发,认为企业社会责任和企业声誉等社会现象是由社会结构和权力关系决定的。本研究旨在有助于更深入地理解企业社会责任与企业声誉之间的复杂关系,并了解认知因素对这些结构的影响。设计/方法/方法本研究调查了五家购物中心的411名受访者,并使用结构方程建模(SEM)技术的路径分析对数据进行了分析。商场拦截调查试图从企业声誉评估的角度来批判性地评估对企业社会责任的期望。基于对约翰内斯堡证券交易所三家上市公司的案例研究,企业社会责任期望是从慈善、经济、道德和法律层面衡量的,而对企业声誉的评估是基于产品质量、财务业绩和社会责任。SEM路径分析用于推断企业社会责任对企业声誉的预测结果。Findings产品质量和社会责任的声誉是由道德CSR期望的实现所支撑的,而慈善姿态则可以增强对财务业绩的评估。合法的企业社会责任对社会责任和产品质量的声誉产生重大影响。经济CSR期望的实现会影响产品质量的声誉。然而,经济表现和社会责任之间没有建立任何关系。参与经济、慈善,尤其是法律企业社会责任,并不代表财务业绩的声誉。相反,企业参与经济社会责任并不意味着企业有更高的社会责任倾向。研究局限性/含义企业社会责任期望对企业声誉的预测结果可以揭示对企业行为实际感知的情境理解。实际含义道德商业行为与社会责任同义,而支持企业慈善事业则标志着强劲的财务业绩。消费者对企业声誉的认知评估意识可以为企业沟通专业人员、政策制定者和机构重新思考和定位企业社会责任努力提供一条途径。社会影响对理所当然的文化处方不敏感,对基于市场的声誉排名的依赖,会破坏互利的利益相关者关系和运营的社会许可。独创性/价值这项研究突出了消费者对企业社会责任声誉的认知主导指标,以促进对社会责任的细致入微和去除光环的方法。作者首次展示了公司对企业慈善捐赠的倾斜关注如何矛盾地标志着资本主义的社会责任观念和不道德的商业行为。这项研究为企业社会责任和企业声誉的评估提供了一个去除光环的方向。
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Intrinsic drivers of the reputation for CSR: a cognitive analysis of consumer expectations
Purpose The appraisal of corporate reputation based on third-party corporate social responsibility (CSR) indices appears to have been institutionalized. The endorsement of such an approach by sustainability custodians and influencers undermines the uptake of the morality and legitimacy of CSR. This study takes a social realist perspective, which suggests that social phenomena such as CSR and corporate reputation are shaped by social structures and power relations. This study aims to contribute to a deeper understanding of the complex relationship between CSR and corporate reputation and understand ways in which the constructs are influenced by cognitive factors. Design/methodology/approach This study surveyed 411 respondents across five shopping malls and analyzed the data using path analysis of the structural equation modeling (SEM) technique. The mall-intercept survey sought to critically assess expectations of CSR vis-à-vis evaluation of corporate reputation. Based on a case study of three Johannesburg Stock Exchange listed companies, CSR expectations were measured along the philanthropic, economic, ethical and legal dimensions, while evaluation of corporate reputation was based on product quality, financial performance and social responsibility. SEM path analysis was used to extrapolate the predictive outcomes of CSR on corporate reputation. Findings Reputation for product quality and social responsibility is underpinned by the fulfillment of ethical CSR expectations, while philanthropic gestures enhance the evaluation of financial performance. Legal CSR significantly influences the reputation for social responsibility and product quality. Fulfillment of economic CSR expectations influences the reputation for product quality. However, no relationship was established between economic performance and social responsibility. Involvement in economic, philanthropic and particularly, legal CSR, are not indicative of the reputation for financial performance. Conversely, companies’ involvement in economic CSR does not suggest a higher propensity for social responsibility. Research limitations/implications The predictive outcomes of CSR expectations on corporate reputation can reveal situated understanding of actual perceptions of corporate behavior. Practical implications Ethical business conduct is synonymously associated with social responsibility while espoused corporate philanthropy signals strong financial performance. The awareness of consumers’ cognitive evaluation of corporate reputation can offer a pathway to corporate communication professionals, policy makers and agencies to rethink and reposition CSR efforts. Social implications Insensitivity to taken-for-granted cultural prescriptions and reliance on market-based reputational rankings undermine mutually beneficial stakeholder relationships and the social license to operate. Originality/value This study brings to the fore, cognitively dominated indicators of consumers’ perceptions of the reputation for CSR, to foster nuanced and halo-removed approaches to social responsibility. The authors show for the first time how companies’ skewed focus on corporate philanthropic giving paradoxically signals a capitalistic notion of social responsibility and unethical business conduct. This study offers a halo-removed orientation to the appraisal of CSR and corporate reputation.
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来源期刊
CiteScore
7.30
自引率
6.20%
发文量
65
期刊介绍: The Social Responsibility Journal, the official journal of the Social Responsibility Research Network, is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the journal''s aims. The journal encompasses the full range of theoretical, methodological and substantive debates in the area of social responsibility. Contributions which address the link between different disciplines and / or implications for societal, organisational or individual behavior are especially encouraged. The journal publishes theoretical and empirical papers, speculative essays and review articles. The journal also publishes special themed issues under the guidance of a guest editor. Coverage: Accountability and accounting- Issues concerning sustainability- Economy and finance- Governance- Stakeholder interactions- Ecology and environment- Corporate activity and behaviour- Ethics and morality- Governmental and trans-governmental regulation- Globalisation and disintermediation- Individuals and corporate citizenship- Transparency and disclosure- Consumption and its consequences- Corporate and other forms of organization
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