Corporate social responsibility: The disclosure–performance gap

By Xavier Font, Andreas Walmsley, S. Cogotti, Lucy Mccombes, Nicole Häusler. 2012

356 citations recorded by the source corpus.

Subfields: Marketing, Organizational Behavior and Human Resource Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/85463296efff183378e0e7f995e4f4411ff5ad00

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In Organizational Behavior and Human Resource Management

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Citations in the corpus

Corporate sustainability reporting index and baseline data for the cruise industry (2014, background): “…willing to disclose good news to differentiate themselves following a resource-based view of the firm (Barney, 1991; Branco & Rodrigues, 2006; Healy & Palepu, 2001), often tested by suggesting a positive relation between financial and sustainability performance (Campbell, 2007; Garay & Font, 2012).”
The Impact of Corporate Social Responsibility Disclosure on Financial Performance: Evidence from the GCC Islamic Banking Sector (2018, background): “…taken into account that this measurement, similar to any other measurement of social reality, can be questioned on the grounds of its ‘objectivity’ (Font et al. 2012, p. 13); therefore, the individual measures developed and employed are a reﬂection of individual values through which the CSR is…”
Corporate social responsibility reporting in the cruise tourism industry: a performance evaluation using a new institutional theory based model (2016, background): “Font et al. (2012) pointed out the importance of support from consumer organizations to make data collection possible.”
Corporate social responsibility in tourism small and medium enterprises evidence from Europe and Latin America (2013, background): “…tourism companies are incorporating the concept of CSR in their business models, among different issues trying to improve the environment, the quality of life of local communities and the welfare of their employees (Bohdanowicz & Zientara, 2009b; Font, Walmsley, Cogotti, McCombes, & Häusler, 2012).”
Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, background): “Nonetheless, we argue that CSR disclosure and CSR performance are connected in the sense that Font et al. (2012) demonstrate a positive association between CSR disclosure and CSR performance.”