¿Cómo gestionar una buena reputación corporativa?las empresas no solo deben ser socialmente responsables sino parecerlo

Bibliographische Referenzen

• Adams, C. A.; Hill, W. Y. y Roberts, C. B. (1998). Corporate social reporting practices in Western Europe: legitimating corporate behaviour? The British Accounting Review, 30(1), 1-21.
• Aiken, L. S. y West, S. G. (1991). Multiple regression: Testing and interpreting interactions. Sage.
• Amran, A.; Lee, S. P. y Devi, S. S. (2014). The influence of governance structure and strategic corporate social responsibility toward sustainability reporting quality. Business Strategy and the Environment, 23(4), 217-235.
• Arikan, E.; Kantur, D.; Maden, C. y Telci, E. E. (2016). Investigating the mediating role of corporate reputation on the relationship between corporate social responsibility and multiple stakeholder outcomes. Quality & Quantity, 50(1), 129-149.
• Barnett, M. L. (2007). Stakeholder influence capacity and the variability of financial returns to corporate social responsibility.Academy of management review, 32(3), 794-816
• Bear, S.; Rahman, N. y Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of business ethics, 97(2), 207-221.
• Beatty, R. P. y Ritter, J. R. (1986). Investment banking, reputation, and the underpricing of initial public offerings. Journal of Financial Economics, 15(1-2), 213-232.
• Bebbington, J.; Larrinaga, C. y Moneva, J. M. (2008). Corporate social reporting and reputation risk management. Accounting, Auditing & Accountability Journal, 21(3), 337-361.
• Bergh, D. D.; Ketchen Jr., D. J.; Boyd, B. K. y Bergh, J. (2010). New frontiers of the reputation—Performance relationship: Insights from multiple theories. Journal of Management, 36(3), 620-632.
• Bhattacharyya, A. y Cummings, L. (2014). Attitudes towards environmental responsibility within Australia and India: a comparative study. Journal of Environmental Planning and Management, 57(5), 769-791.
• Blundell, R. y Bond, S. (1998). Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics, 87(1), 115-143.
• Brammer, S. J. y Pavelin, S. (2006). Corporate reputation and social performance: The importance of fit. Journal of Management Studies, 43(3), 435-455.
• Brammer, S. y Millington, A. (2005). Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics, 61(1), 29-44.
• Brammer, S. y Pavelin, S. (2004). Building a good reputation. European Management Journal, 22(6), 704-713.
• Brown-Liburd, H.; Cohen, J. y Zamora, V. L. (2016). CSR Disclosure Items Used as Fairness Heuristics in the Investment Decision. Journal of Business Ethics, 152(1), 275-289.
• Chen, S. y Bouvain, P. (2009). Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics, 87, 299-317.
• Clarkson, M. E. (1995). A stakeholder framework for analyzing and evaluating corporate social performance. Academy of Management Review, 20(1), 92-117.
• Comisión Europea. (2014). Directiva 2014/95/EU del Parlamento Europeo y del Consejo del 22 de octubre de 2014 enmienda de la Directiva 2013/34/EU en lo que respecta a la divulgación de información no financiera y de diversidad por parte de ciertas grandes empresas y grupos. ABlEUL, 330, 1-9.
• Cormier, D. y Gordon, I. M. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal, 14(5), 587-617.
• Cornell, B. y Shapiro, A. C. (1987). Corporate stakeholders and corporate finance. Financial Management, 16(1) 5-14.
• Deephouse, D. L.; Newburry, W. y Soleimani, A. (2016). The effects of institutional development and national culture on cross-national differences in corporate reputation. Journal of World Business, 51(3), 463-473.
• Delgado-García, J. B.; Quevedo-Puente, D. y La Fuente-Sabaté, D. (2010). The impact of ownership structure on corporate reputation: Evidence from Spain. Corporate Governance: An International Review, 18(6), 540-556.
• Dunbar, R. L. y Schwalbach, J. (2000). Corporate reputation and performance in Germany. Corporate Reputation Review, 3(2), 115-123.
• Europapress (2020). Europapress.es. Madrid.(ultimo acceso: 22/03/2020) <https://www.europapress.es/epsocial/responsables/noticia-rsc-cobra-mas-peso-decisionescompra-inversores-internacionales-expertos-20200114190641.html>.
• Fernández-Gago, R.; Cabeza-García, L. y Nieto, M. (2018). Independent directors' background and CSR disclosure. Corporate Social Responsibility and Environmental Management, 25(5), 991-1001.
• Fombrun C. (1996). Reputation: Realizing Value from the Corporate Image. Harvard Business School Press.
• Fombrun, C. J. y Pan, M. (2006). Corporate reputations in China: How do consumers feel about companies? Corporate Reputation Review, 9(3), 165-170.
• Fombrun, C. J.; Ponzi, L. J. y Newburry, W. (2015). Stakeholder tracking and analysis: The RepTrak® system for measuring corporate reputation. Corporate Reputation Review, 18(1), 3-24.
• Fombrun, C. y Shanley, M. (1990). What's in a name? Reputation building and corporate strategy. Academy of Management Journal, 33(2), 233-258.
• Fombrun, C. J. y Van Riel, C. B. M. (2004). Fame & Fortune: How Successful Companies Build Winning Reputations. PrenticeHall Financial Times.
• Freeman, R. E. (1984). Strategic management: A stakeholder approach. Pitman.
• Gardberg, N. A. y Fombrun, C. J. (2006). Corporate citizenship: Creating intangible assets across institutional environments.
• Academy of Management Review, 31(2), 329-346.
• Golob, U.; Podnar, K.; Elving, W. J.; Ellerup Nielsen, A.; Thomsen, C. y Schultz, F. (2013). CSR communication: quo vadis? Corporate Communications: An International Journal, 18(2), 176-192.
• Gray, R. (2000). Current developments and trends in social and environmental auditing, reporting and attestation: A review and comment. International Journal of Auditing, 4(3), 247-268.
• Hall, R. (1992). The strategic analysis of intangible resources. Strategic Management Journal, 13(2), 135-144.
• Hill, C. W. y Jones, T. M. (1992). Stakeholderagency theory. Journal of Management Studies, 29(2), 131-154.
• Hodge, K.; Subramaniam, N. y Stewart, J. (2009). Assurance of sustainability reports: Impact on report users' confidence and perceptions of information credibility. Australian Accounting Review, 19(3), 178-194.
• Jensen, M. C. y Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.
• Jitmaneeroj, B. (2017). The impact of corporate social responsibility on firm value: an application of structural equation modelling. International Journal of Business Governance and Ethics, 12(4), 306-329.
• Lai, C.S.; Chiu, C. J.; Yang, C. F. y Pai, D. C. (2010). The effects of corporate social responsibility on brand performance: The mediating effect of industrial brand equity and corporate reputation. Journal of Business Ethics, 95(3), 457-469.
• Lin, H.; Zeng, S.; Wang, L.; Zou, H. y Ma, H. (2016). How Does Environmental Irresponsibility Impair Corporate Reputation? A Multi-Method Investigation. Corporate Social Responsibility and Environmental Management, 23(6), 413-423.
• Logsdon, J. M. y Wood, D. J. (2002). Reputation as an emerging construct in the business and society field: An introduction. Business & Society, 41(4), 365-370.
• McWilliams, A. y Siegel, D. S. (2011). Creating and capturing value: Strategic corporate social responsibility, resource-based theory, and sustainable competitive advantage. Journal of Management, 37(5), 1.480-1.495.
• Melo, T. y Garrido-Morgado, A. (2012). Corporate reputation: A combination of social responsibility and industry. Corporate Social Responsibility and Environmental Management, 19(1), 11-31.
• Michelon, G.; Pilonato, S. y Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59-78.
• Milgrom, P. y Roberts, J. (1986). Price and advertising signals of product quality. Journal of Political Economy, 94(4), 796-821.
• Odriozola, M. D. y Baraibar-Diez, E. (2017). Is corporate reputation associated with quality of CSR reporting? Evidence from Spain. Corporate Social Responsibility and Environmental Management, 24(2), 121-132.
• Othman, S.; Darus, F. y Arshad, R. (2011). The influence of coercive isomorphism on corporate social responsibility reporting and reputation. Social Responsibility Journal, 7(1), 118-135.
• Owen, D. L.; Swift, T. A.; Humphrey, C. y Bowerman, M. (2000). The new social audits: accountability, managerial capture or the agenda of social champions? European Accounting Review, 9(1), 81-98.
• Pérez, A. (2015). Corporate reputation and CSR reporting to stakeholders: Gaps in the literature and future lines of research. Corporate Communications: An International Journal, 20(1), 11-29.
• Piechocki, R. (2004). Transparency of annual sustainability reports. Corporate Reputation Review, 7(2), 107-124.
• Ponzi, L. J.; Fombrun, C. J. y Gardberg, N. A. (2011). RepTrak™ pulse: Conceptualizing and validating a short-form measure of corporate reputation. Corporate Reputation Review, 14(1), 15-35.
• Rao, H. (1994). The social construction of reputation: Certification contests, legitimation, and the survival of organizations in the American automobile industry: 1895-1912. Strategic Management Journal, 15(S1), 29-44.
• Roberts, P. W. y Dowling, G. R. (2002). Corporate reputation and sustained superior financial performance. Strategic Management Journal, 23(12), 1.077-1.093.
• Rose, C. y Thomsen, S. (2004). The Impact of Corporate Reputation on Performance: Some Danish Evidence. European Management Journal, 22(2), 201-210.
• Rowley, T. y Berman, S. (2000). A brand new brand of corporate social performance. Business & Society, 39(4), 397-418.
• Russo, M. V. y Fouts, P. A. (1997). A resourcebased perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534-559.
• Sacconi, L. (2007). A social contract account for CSR as an extended model of corporate governance (II): Compliance, reputation and reciprocity. Journal of Business Ethics, 75(1), 77-96.
• Serafeim, G. (2015). Integrated reporting and investor clientele. Journal of Applied Corporate Finance, 27(2), 34-51.
• Sierra-García, L.; Zorio-Grima, A. y GarcíaBenau, M. A. (2015). Stakeholder engagement, corporate social responsibility and integrated reporting: an exploratory study. Corporate Social Responsibility and Environmental Management, 22(5), 286-304.
• Surroca, J.; Tribó, J. A. y Waddock, S. (2010). Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal, 31(5), 463-490.
• Tang, A. K.; Lai, K. H. y Cheng, T. C. E. (2012). Environmental governance of enterprises and their economic upshot through corporate reputation and customer satisfaction. Business Strategy and the Environment, 21(6), 401-411.
• Thomson Reuters Eikon™ (2016). Thomson Reuters ESG Scores. <https://financial.thomsonreuters.com/content/dam/openweb/documents/pdf/financial/esg-Scoresmethodology.pdf> (acceso 24/09/2017).
• Toms, J. S. (2002). Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence. The British Accounting Review, 34(3), 257-282.
• Van der Laan Smith, J.; Adhikari, A. y Tondkar, R. H. (2005). Exploring differences in social disclosures internationally: A stakeholder perspective. Journal of Accounting and Public Policy, 24(2), 123-151.
• Vergin, R. C. y Qoronfleh, M. W. (1998). Corporate reputation and the stock market. Business Horizons, 41(1), 19-26.
• Vidaver-Cohen, D. y Brønn, P. S. (2015). Reputation, responsibility, and stakeholder support in Scandinavian firms: A comparative analysis. Journal of Business Ethics, 127(1), 49-64.
• Villafañe, J. (2004). La buena reputación. Claves del valor intangible de las empresas. Anaya.
• Waddock, S. y Googins, B. K. (2011). The paradoxes of communicating corporate social responsibility. The handbook of communication and corporate social responsibility (pp. 23-43). John Wiley & Sons, Inc.
• Wartick, S. L. (1992). The relationship between intense media exposure and change in corporate reputation. Business and Society, 31(1), 33-42. <https://doi.org/10.1016/j.jclepro.2017.02.180>.
• Williams, R. J. y Barrett, J. D. (2000). Corporate philanthropy, criminal activity, and firm reputation: Is there a link? Journal of Business Ethics, 26(4), 341-350.