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Corporate Communication and Impression Management — New Perspectives Why Companies Engage in Corporate Social Reporting

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Business Challenging Business Ethics: New Instruments for Coping with Diversity in International Business

Abstract

This paper addresses the theoretical framework on corporate social reporting. Although that corporate social reporting has been analysed from different perspectives, legitmacy theory currently is the dominating perspective. Authors employing this framework suggest that social and environmental disclosures are responses to both public pressure and increased media attention resulting from major social incidents such as the Exxon Valdez oil spill and the chemical leak in Bhopal (India). More specifically, those authors argue that the increase in social disclosures represent a strategy to alter the public’s perception about the legitimacy of the organisation. Therefore, we suggest using corporate communication as an overarching framework to study corporate social reporting in which “corporate image” and “corporate identity” are central.

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Author information

Authors and Affiliations

  1. Financial Management Department, Erasmus University Rotterdam Faculty of Business Administration, Room F4-31, P.O. Box 1738, 3000, DR, Rotterdam, The Netherlands

    Reggy Hooghiemstra

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  1. Reggy Hooghiemstra
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Editors and Affiliations

  1. Adam Mickiewicz University, Poznan, Poland

    Jacek Sójka

  2. Erasmus University, Rotterdam, The Netherlands

    Johan Wempe

  3. KPMG, Ethics & Integrity Consulting, Amstelveen, The Netherlands

    Johan Wempe

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Hooghiemstra, R. (2000). Corporate Communication and Impression Management — New Perspectives Why Companies Engage in Corporate Social Reporting. In: Sójka, J., Wempe, J. (eds) Business Challenging Business Ethics: New Instruments for Coping with Diversity in International Business. Springer, Dordrecht. https://doi.org/10.1007/978-94-011-4311-0_7

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  • DOI: https://doi.org/10.1007/978-94-011-4311-0_7

  • Publisher Name: Springer, Dordrecht

  • Print ISBN: 978-0-7923-6586-0

  • Online ISBN: 978-94-011-4311-0

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