Articlegreen2021

The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance

Isabel Gallego Álvarez · María Consuelo Pucheta‐Martínez

65 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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Corporate Social Responsibility Reporting Corporate Identity and Reputation Corporate Governance and Financial Management

Abstract

Abstract The aim of this research is to analyse the impact of corporate social responsibility (CSR) disclosure on corporate performance. It also analyses the moderating effect of CSR assurance on the association between CSR disclosure and corporate performance, contributing to knowledge in this area. The theoretical framework of the study is based on stakeholder theory and legitimacy theory. The sample used consists of 9861 international firm‐year observations collected from the Thomson Reuters database between 2009 and 2018. Our model has been estimated using the generalised method of moments (GMM) estimator. The findings show that CSR disclosure is positively associated with corporate performance, as proposed in our hypothesis. Additionally, our evidence shows that CSR assurance plays a positive moderating role between CSR disclosure and corporate performance.

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References

1991Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations 2007The Social Responsibility of Business Is to Increase Its Profits 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2010The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice 1995Corporate social and environmental reporting

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