Title

CSR reporting practices: an integrative model and analysis

Abstract

Using stakeholder theory, this study explores the antecedents and outcomes of corporate social responsibility (CSR) reporting practices. We draw on a large dataset of all available CSR reports for publicly traded North American companies to empirically test an integrative model of CSR reporting practices. We argue that CSR reporting is driven by top management team (TMT) and CEO considerations, stakeholder relationship management, and firm-specific characteristics, such as industry membership and economic performance. We find that some of the aforementioned antecedents decrease the potential for corporate social irresponsibility (CSI) through the mediating role of the CSR report.

Department(s)

Marketing

Document Type

Article

DOI

https://doi.org/10.1080/10696679.2019.1690397

Publication Date

1-1-2019

Journal Title

Journal of Marketing Theory and Practice

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