Search results

The purpose of this paper is to understand the precursors of corporate reputation (CR) and their impacts on brand equity (BE), and to analyse the moderating role of corporate social responsibility (CSR) perceptions.

This study proposes a theoretical model which is tested using structural equation modelling. In total, 464 valid questionnaires were collected from a sample of customers of the biggest union of dairy cooperatives of the Iberian Peninsula.

Results show that the better the reputation, the higher the BE; however, these findings are more robust among customers with higher perceptions of CSR.

This study is based on cross-sectional data from a single company.

The results may help managers build a better reputation and therefore increase their BE. CSR practices are essential to reinforcing this relationship.

This paper contributes to the competitiveness of a type of organisation which is closely associated to the social structure of the rural population.

The results may help cooperatives’ managers to increase CR and BE. The emphasis is on the need to adopt CSR practices.

O objectivo desta investigação é compreender os antecedentes da reputação corporativa (CR) e seus impactos sobre o valor da marca (BE) e analisar o papel moderador das percepções da responsabilidade social das empresas (RSE).

Este estudo propõe testar um modelo teórico utilizando a modelagem de equações estruturais. Quatrocentos e sessenta e quatro questionários válidos foram recolhidos de uma amostra de clientes da maior organização corporativa de lacticínios da Península Ibérica.

Os resultados mostram que uma melhor reputação faz aumentar o valor da marca (BE). No entanto, estes resultados são mais robustos entre os clientes com percepções mais altas de Responsabilidade Social Corporativa.

Esta pesquisa é baseada nos dados transversais de uma empresa.

Os resultados podem ajudar os gestores a construírem uma reputação melhor e portanto, aumentarem o valor da marca, sabendo que as práticas de RSE são essenciais para fortalecer esse relacionamento.

Este trabalho contribui para a competitividade de um tipo de organização que está associada à estrutura social da população rural.

Os resultados podem ajudar os gestores das cooperativas a potenciarem a melhoraria da reputação corporativa e do valor da marca. A ênfase é sobre a necessidade de adoptar práticas de RSE.

Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.

The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.

The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.