Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2023.2217885
Can social disclosure induce a better corporate social performance?
Albertina Paula Monteiro
Isabel-María García-Sánchez
Beatriz Aibar- Guzmán
Sažetak
Against the background of the debate on the social reportingsocial
performance link, this article aims to analyse the influence
of social disclosures on social performance. Specifically, we analyse
the effect of the voluntary disclosure of standardised indicators
regarding labour practices and human rights on corporate
social performance. A Tobit regression was used on data obtained
through content analysis for a sample of 1,243 multinational
enterprises for the period 2013–2017. The results show that both
total and partial disclosure of the performance indicators are
positively associated with higher social performance, confirming
that the disclosure of such indicators is oriented towards the
improvement of corporate sustainability as opposed to impression
management strategies. We demonstrate that, even though companies
may aim to satisfy stakeholder demands through the
voluntary disclosure of labour practices, decent work and human
rights indicators, these indicators can also act as catalysts for
strengthening corporate social policies and practices. The findings
provide a further motive to promote social reporting: its positive
impact on corporate social performance favouring responsive
labour management and greater social cohesion.
Ključne riječi
Social reporting; social performance; labour practices and decent work; human rights; corporate social responsibility
Hrčak ID:
314886
URI
Datum izdavanja:
5.6.2023.
Posjeta: 47 *