Managerial perceptions of corporate social disclosure

Brendan O’Dwyer

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Identity and Reputation

Abstract

This paper interprets managerial perceptions of corporate social disclosure (CSD) presence and absence through the lens of organisational legitimacy theory. Evidence from in‐depth semi‐structured interviews with 29 senior managers in 27 Irish public limited companies is presented. It is one of the few studies to use interview‐based evidence in attempts to understand the motivations for CSD and responds to calls for more empirical work of this nature in the CSD literature. The paper extends and interrogates the use of legitimacy theory to infer motivations for CSD by presenting a narrative which contemplates conceptions of legitimacy as both a process and a state while endeavouring to understand the motives for CSD. In this manner, the paper furnishes a more complex, complete, and critical story of the motives for CSD. The perspectives suggest that while CSD may occasionally form part of a legitimacy process, ultimately this is misguided as it is widely perceived as being incapable of supporting the achievement of a legitimacy state. Consequently, for many managers, the continued practice of CSD is deemed somewhat perplexing. The paper reflects on the implications of these findings for future CSD research and practice.

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References

1990Qualitative evaluation and research methods 1995Managing Legitimacy: Strategic and Institutional Approaches 1998Qualitative inquiry and research design: choosing among five traditions.2008Qualitative Data Analysis 2011External Control of Organizations: Resource Dependence Perspective 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1999Doing Qualitative Research: A Practical Handbook 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES

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