This paper studies how pressure and visibility affect Corporate Social Responsibility (CSR) disclosure for companies indirectly exposed to a high risk of legitimation gap, by the means of their suppliers’ actions. It analyzes how different forms of visibility and pressure affect a firm’s CSR disclosure behavior using an international dataset of 40 companies, from the apparel and textile industry, during the period 2006-2015. We construct a continuous disclosure weighted index covering organizational, stakeholder, ethical, economic, environmental and social issues. We find that size and media exposure significantly affect social disclosure from one year to another within the same firm, while international presence and media pressure enhance the level of corporate disclosure between companies.
CSR disclosure, visibility and media pressure. International evidence from the apparel and textile industry
MOISELLO, ANNA MARIA
2017-01-01
Abstract
This paper studies how pressure and visibility affect Corporate Social Responsibility (CSR) disclosure for companies indirectly exposed to a high risk of legitimation gap, by the means of their suppliers’ actions. It analyzes how different forms of visibility and pressure affect a firm’s CSR disclosure behavior using an international dataset of 40 companies, from the apparel and textile industry, during the period 2006-2015. We construct a continuous disclosure weighted index covering organizational, stakeholder, ethical, economic, environmental and social issues. We find that size and media exposure significantly affect social disclosure from one year to another within the same firm, while international presence and media pressure enhance the level of corporate disclosure between companies.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
