مشخصات مقاله:
عنوان فارسی مقاله:
آیا اخبار بد می تواند خوب باشد؟ درباره اثرات مثبت و منفی شامل اطلاعات نسبتا منفی در افشای CSR
عنوان انگلیسی مقاله:
Can bad news be good? On the positive and negative effects of including moderately negative information in CSR disclosures
کلمات کلیدی مقاله:
تئوری تخصیص، افشای CSR، درک CSR، آزمایش، اعتماد، پیام دو طرفه
مناسب برای رشته های دانشگاهی زیر:
حسابداری
مناسب برای گرایش های دانشگاهی زیر:
حسابداری مالی
وضعیت مقاله انگلیسی و ترجمه:
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فهرست مطالب:
Outline
Highlights
Abstract
Keywords
۱٫ Introduction
۲٫ Theoretical framework
۳٫ Method
۴٫ Results
۵٫ Discussion and conclusion
Funding
Acknowledgments
Appendix A. Letter to the stakeholders, translated version (40% moderately negative information)
Appendix B.
References
قسمتی از مقاله انگلیسی:
Abstract Most companies are eager to present themselves as “green,” “sustainable” or “socially responsible” by making overly positive and optimistic corporate social responsibility (CSR) disclosures. Failures, setbacks and mistakes, however, are usually withheld. This study critically examines the advantageous and disadvantageous effects of voluntarily disclosing moderately negative information. We argue that two countervailing effects exist that affect corporate trustworthiness. First, attribution theory predicts that voluntarily reporting negative information is likely to be attributed to the honesty of the company. However, second, readers may perceive the voluntary disclosure of negative information as implausible, which adversely affect trustworthiness. The study additionally investigates the effects of moderately negative information and trustworthiness on CSR perception. An experiment was conducted to test these relationships, and the results provide support for the positive and negative effects on trustworthiness. Moreover, no negative effect on CSR perception was detected.
1. Introduction
A plethora of studies show that the vast majority of companies that release corporate social responsibility (CSR) disclosures favor publishing good news (e.g., Hackston & Milne, 1996; Holder-Webb, Cohen, Nath, & Wood, 2009; Scalet & Kelly, 2010) and try to distract the readers from corporate irresponsibility (Perks, Farache, Shukla, & Berry, 2013). The literature provides several insights that highlight the importance of a favorable CSR perception, such as its positive impact on corporate reputation (Hur, Kim, & Woo, 2014) and on the job performance of employees (Korschun, Bhattacharya, & Swain, 2014). Negative CSR associations, on the other hand, cause disadvantages; e.g., they adversely affect product evaluations (Brown & Dacin, 1997) and wordof-mouth (Skarmeas & Leonidou, 2013). Likewise, green skepticism (i.e., consumers’ doubts regarding the environmental benefits of a firm) negatively affects purchase intentions (Leonidou & Skarmeas, 2017). Thus, the importance of “avoiding bad” to maintain a positive CSR perception is often emphasized (Lin-Hi & Müller, 2013). However, the communication of overly positive information is not without risk. When companies are believed to claim to be something that they are not, also referred to as corporate hypocrisy, consumers’ attitudes toward the company are negatively affected (Wagner, Lutz, & Weitz, 2009).