0000000000644021
AUTHOR
Craig E. Carroll
Disclosure Alignment and Transparency Signaling in CSR Reports
This chapter investigates companies' disclosure alignment and transparency signaling within the 2011 CSR annual reports of 36 U.S. firms in the Global Forbes 2000. DICTION 6.0 was used for the text analysis. The study found that CSR reports are fairly similar to corporate financial annual reports but can be classified more accurately as a hybrid discourse with normative elements matching genres emanating from science, business, government, religion, and social movements. Despite the relatively short time that CSR reports have been in existence, this chapter provides evidence that CSR reporting has become institutionalized quickly. The measures of transparency signaling and disclosure alignm…
Under What Conditions Do the News Media Influence Corporate Reputation? The Roles of Media Dependency and Need for Orientation
Previous research has assumed uniform effects of the news media's influence on corporate reputation. This study uses theories of media system dependency and ‘need for orientation’ to examine contingent conditions affecting the degree of the media influence. Our integrated measurement approach gauging media coverage and stakeholder evaluations on the same dimensions of reputation furthered the methodological approach to this research area. We found that stakeholders depend more on the news media to learn about reputation dimensions that are difficult to directly experience or observe and for which the news media are the main source of information.