Search results

11 – 20 of over 31000
Article
Publication date: 11 January 2022

Sumit Lodhia and Nicole Angela Mitchell

This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their…

1636

Abstract

Purpose

This study aims to explore the use of corporate social responsibility (CSR) disclosures by the “Big Four” Australian banks post the banking royal commission (BRC) to manage their reputational risk.

Design/methodology/approach

This paper uses a case study approach through a thematic analysis of the Big Four banks’ annual and sustainability reports and uses reputation risk management (RRM) as a conceptual lens to explore the image restoration strategies used by these banks.

Findings

The study finds that a corrective action strategy was disclosed extensively by all four banks whereby each bank outlined the actions that they were undertaking to correct the deficiencies identified by the BRC. However, the impact of these proposed actions was tampered by the fact that each bank sought to use strategies to reduce the offensiveness of their misdemeanours. It is argued that while disclosure on corrective actions and compensation is useful, an emphasis on reducing offensiveness of actions impacts the effectiveness of banks’ responses and their acceptance of full responsibility for their actions.

Research limitations/implications

This paper applies the RRM perspective to a recent reputation damaging event, thereby expanding the literature on image restoration strategies used by companies during major incidents.

Practical implications

This study provides useful insights in relation to the approaches used to manage the reputational risk arising from the BRC. It provides insights into the credibility of information disclosed post an incident and has potential implications for the assurance of such information.

Social implications

Given the critical importance of the banking industry to modern society, misconduct in this sector needs a closer examination, requiring a greater need for responsibility from its key players.

Originality/value

This study extends the applicability of the RRM perspective to a social incident and highlights that it is reputation, rather than legitimacy, that is critical when organisations in an industry face extensive public scrutiny. A thematic analysis approach adds value to the methods used for analysing CSR disclosures.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 5 January 2023

Célia Santos, Arnaldo Coelho and Alzira Marques

When a company practices greenwashing, it violates consumers' expectations by deliberately deceiving them about their environmental practices or the benefits of their…

2831

Abstract

Purpose

When a company practices greenwashing, it violates consumers' expectations by deliberately deceiving them about their environmental practices or the benefits of their products/services. This study investigated the effects of greenwashing on corporate reputation and brand hate. Furthermore, this study explored the mediating effects of perceived environmental performance and green perceived risk.

Design/methodology/approach

A survey design using cross-sectional primary data from 420 Portuguese consumers who identified and recognized brands engaged in greenwashing was employed. The proposed hypotheses were tested using structural equation modeling techniques.

Findings

This study's findings show that consumer perceptions of greenwashing may damage brands. The results show that greenwashing has a negative effect on corporate reputation through perceived environmental performance and green perceived risk. Additionally, greenwashing has a positive direct effect on brand hate and a negative effect on green perceived risk. Therefore, reducing greenwashing practices can improve consumers' perceptions of corporate environmental performance, buffer green perceived risk, and ultimately enhance corporate reputation. This can lead to positive relationships with customers.

Originality/value

Based on signaling and expectancy violation theories, this study develops a new framework highlighting the detrimental effects of greenwashing on brands. The combination of these theories provides the right framework to understand how greenwashing may lead to extreme feelings like brand hate and negative perceptions of corporate reputation, thus advancing the current research that lacks studies on the association between these constructs.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

Article
Publication date: 28 March 2008

Jan Bebbington, Carlos Larrinaga and Jose M. Moneva

The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk

27682

Abstract

Purpose

The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes.

Design/methodology/approach

The paper draws heavily on management research. In addition, an image restoration framework is introduced.

Findings

The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice.

Originality/value

This paper explores the link between reputation risk management and existing theorising in social accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 April 2022

Umut Unal and Mertcan Tascioglu

This paper aims to test the effect of sustainability-driven reputation on purchase intention and willingness to pay a price premium along with the mediating roles of consumer…

1205

Abstract

Purpose

This paper aims to test the effect of sustainability-driven reputation on purchase intention and willingness to pay a price premium along with the mediating roles of consumer trust and perceived risk.

Design/methodology/approach

A structural equation model was used on survey data collected from 660 participants to test the model and corresponding hypotheses.

Findings

The results show that sustainability has a positive effect on reputation, which in turn, while enhancing trust, decreases consumers' perceived risk. Further, trust is positively related to purchase intention and price premium, while perceived risk is negatively related to them. Finally, mediation analyses show the mediating roles of both trust and perceived risk between sustainability reputation and consumer behaviour.

Originality/value

This paper makes three major contributions: First, it takes all three dimensions of sustainability into account simultaneously in an empirical study in contrast with the disposition in the academic literature to address each dimension separately. Second, it explores the impact of reputation obtained primarily through sustainability on consumer behaviour. Third, it sheds light on the inner mechanism of the relational outcomes by testing the mediating effect of trust and perceived risk.

Details

Marketing Intelligence & Planning, vol. 40 no. 4
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 25 August 2023

Fuzhen Liu, Kee-hung Lai and Chaocheng He

To promote the success of peer-to-peer accommodation, this study examines the effects of online host–guest interaction as well as the interaction's boundary conditions of listing…

Abstract

Purpose

To promote the success of peer-to-peer accommodation, this study examines the effects of online host–guest interaction as well as the interaction's boundary conditions of listing price and reputation on listing popularity.

Design/methodology/approach

Using 330,686 data collected from Airbnb in the United States of America, the authors provide empirical evidence to answer whether social-oriented self-presentation and response rate influence listing popularity from the perspective of social exchange theory (SET). In addition, the authors investigate how these two kinds of online host–guest interactions work with listing price and reputation to influence listing popularity.

Findings

The results reveal the positive association between online host–guest interaction and listing popularity. Notably, the authors find that listing price strengthens but listing reputation weakens the positive effects of online host–guest interactions on listing popularity in peer-to-peer accommodation.

Originality/value

This study is the first attempt to adopt SET to explain the importance of online host–guest interactions in influencing listing popularity as well as examine the moderating role of listing price and reputation on the above relationship.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 13 April 2023

Kuldeep Singh, Rebecca Abraham, Jitendra Yadav, Amit Kumar Agrawal and Prasanna Kolar

The purpose of this study is to look at the multifaceted relationship mechanism between corporate social responsibility (CSR) and organizational performance (OP) via…

Abstract

Purpose

The purpose of this study is to look at the multifaceted relationship mechanism between corporate social responsibility (CSR) and organizational performance (OP) via sustainability risk management (SRM) and organizational reputation (OR).

Design/methodology/approach

This research connects CSR to OP via SRM and OR. Based on a sample of 325 managers of multinational firms in India, a theoretical model was proposed and analyzed through sequential mediation regressions analysis.

Findings

The findings indicate that CSR is positively and appreciably associated with OP. Furthermore, SRM and OR have been found to have a sequentially mediating effect on the interrelationship between CSR and OP. The study recognizes that organizations with a proactive approach to CSR tend to manage sustainability risk more actively, which helps to improve OR and ultimately results in better OP.

Originality/value

The research advances understanding of the triple bottom line and offers a platform for building strategic and successful CSR policies by offering valuable insights on the link between CSR and OP.

Article
Publication date: 20 September 2011

Janine Hogan and Sumit Lodhia

The purpose of this paper is to explore the ways in which a leading Australian public company uses sustainability reporting to respond to reputation risk arising from proposed…

4533

Abstract

Purpose

The purpose of this paper is to explore the ways in which a leading Australian public company uses sustainability reporting to respond to reputation risk arising from proposed regulation.

Design/methodology/approach

The paper uses a case study approach and both qualitative and quantitative methods of content analysis. The qualitative component is based on a framework of reputation conceptualisations and image restoration strategies adopted from existing literature.

Findings

The key findings of this paper are that the concept of reputation risk management (RRM) could assist in understanding what motivates sustainability reporting, and how proposed regulation could lead to a decrease in the quantity but increase in the quality of sustainability reporting. In addition, “honesty” is revealed as a potential RRM strategy.

Originality/value

The paper extends existing research on the RRM thesis by studying an Australian case of a reputation‐damaging event over a number of reporting years, examining a range of sustainability reporting media, and adding a quantitative aspect to an otherwise qualitative research framework.

Details

International Journal of Accounting & Information Management, vol. 19 no. 3
Type: Research Article
ISSN: 1834-7649

Keywords

Open Access
Article
Publication date: 10 August 2022

Kari Lepistö, Minna Saunila and Juhani Ukko

This study investigates the effect of total quality management (TQM) on customer satisfaction, personnel satisfaction and company reputation.

7268

Abstract

Purpose

This study investigates the effect of total quality management (TQM) on customer satisfaction, personnel satisfaction and company reputation.

Design/methodology/approach

The study results rely on a structured survey conducted among an extensive sample of Finnish SMEs. In addition to the examination of the relationship between TQM and company performance in terms of customer satisfaction, personnel satisfaction and company reputation, the study takes a view on the possible effects of the industry, the company size and the certified quality system.

Findings

The results reveal that two TQM dimensions, namely Customer Focus and Product Management, were related to companies' customer satisfaction, whereas four TQM dimensions, namely Management/leadership, Customer Focus, Personnel Management and Risk Management, were related to personnel satisfaction. None of the TQM dimensions were related to company reputation. The control variables – the industry, the company size and the certified quality system – were not found to affect customer satisfaction, personnel satisfaction or company reputation.

Originality/value

Most previous studies have been based on traditional TQM classification and have not shown the effects of the latest TQM-related dimensions. Compared to previous studies, this work integrates risk management, digitization, system deployment efficiency and stakeholder management into TQM, which has not been implemented in any previous study. The roles of hard and soft TQM factors have been carefully considered in this study; thus, the study does not place too much emphasis on either direction but provides a balanced picture of the performance of the management systems studied. Although there are studies on the effects of TQM on personnel satisfaction, customer satisfaction and reputation, they are based on a much narrower definition of TQM than that in this study. The business environment is constantly changing, but only a few studies have been conducted to extend the TQM approach. This has led to duplication of studies, and the effects of performance-relevant procedures have not been extensively studied in the past as part of TQM. Therefore, the concept of this study brings significant added value to TQM research and returns the TQM concept to the overall level while considering the requirements of the ISO 9001: 2015 and EFQM 2019 quality standards. The study also considers the effects of ISO 9001 certification and EFQM requirements.

Details

Benchmarking: An International Journal, vol. 31 no. 1
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 5 September 2023

Weihua Liu, Zhixuan Chen, Tsan-Ming Choi, Paul Tae-Woo Lee, Hing Kai Chan and Yongzheng Gao

This study aims to explore the impact of carbon neutral announcements on “stock market value” of publicly listed companies in China.

524

Abstract

Purpose

This study aims to explore the impact of carbon neutral announcements on “stock market value” of publicly listed companies in China.

Design/methodology/approach

The event study approach is adopted. Market, market-adjusted, Carhart four-factor model and a cross-sectional regression model are employed to examine the impacts of carbon neutral announcements on “stock market value” of Chinese companies based on data from 188 carbon neutral announcements.

Findings

Carbon neutral announcements positively impact Chinese shareholder value. Carbon neutral announcements at the strategic level have a more positive and significant impact on Chinese stock market value. Innovative carbon neutral announcements do not significantly cause Chinese stock market reactions. Companies have more positive and significant stock market reactions when the companies make carbon neutral announcements that reflect high supply chain network resilience and heterogeneity and strong supply chain network relationships.

Practical implications

The findings uncover the business value of carbon neutral activities and provide operations managers in developing countries insights into how to improve enterprises' market value by actively implementing carbon neutral activities.

Originality/value

This paper is the first trial to apply an event study to examine the relationship between carbon neutral announcements and Chinese stock market value from the perspective of announcement level and type and supply chain networks. This paper introduces corporate reputation theory and enriches the application of corporate reputation theory in the field of low-carbon environmental protections and supply chains.

Details

International Journal of Operations & Production Management, vol. 44 no. 4
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 5 April 2024

Yirong Gao, Xiaolin Wang and Dongsheng Li

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the…

Abstract

Purpose

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the background of actively promoting the reform of mixed ownership in China.

Design/methodology/approach

The study is conducted on a sample of A-share listed manufacturing companies in Shanghai and Shenzhen of China, investigated for the period 2015 to 2020. The baseline regression results are robust to a series of robustness and endogeneity tests. To deal with the issue of endogeneity, the technique of instrumental variable method has been applied.

Findings

The study confirms the U-shaped effect of the depth and restriction of mixed ownership on SOEs’ environmentally responsive behaviour in the manufacturing industry, especially for lower environmental regulation and higher level of risk-taking firms. The findings indicate that the government, shareholders and other stakeholders of enterprises should not simply consider that the mixed reform is directly promoting or reducing the environmental response behaviour of enterprises.

Practical implications

SOEs should improve their shareholding structures to undermine performance enhancement at the expense of the environment and increase environmentally beneficial behaviours. Regulators and governments should improve the institutional mechanism of environmental regulation and make efforts to promote corporate awareness of the environment.

Social implications

Although the adoption and implementation of environmentally friendly policies are costly, improved environmental response and other social responsibilities are helpful to corporate long-term growth and reputation and obtain more capital market attention. Therefore, firms would benefit from improving their environmental response to protect nature, as well as to enjoy the economic and social benefits of a better environmental response.

Originality/value

To the best of the authors’ knowledge, there is a lack of studies focussing on the environmental behaviour of SOEs of mixed reform. As the mixed reform in China has come to a climax phase in recent several years, SOEs of mixed reform is an ideal environment for research. The study focusses on manufacturing firms as these firms are more susceptible to contribute to environmental pollution, exploitation of natural resources and labour concerns.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

11 – 20 of over 31000