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The antecedents and consequences of the Corporate Social Responsibility (CSR) disclosure-action portrayal gap

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thesis
posted on 28.03.2022, 23:00 by April Mosses
This study aims to examine the antecedents and consequences of the Corporate Social Responsibility (CSR) disclosure-action portrayal gap, which represents the disparity between the extent of CSR disclosures and actual organisational effort in respect to CSR, as perceived by lower level managers. Specifically, this study examines the association between stakeholder pressure, public image, and the use of interactive and diagnostic controls with the CSR disclosure-action portrayal gap, and examines the associations between the CSR disclosure-action portrayal gap and three employee work-related attitudes: job satisfaction, employee organisational commitment, and the propensity to remain. The results reveal that while stakeholder pressures and public image exhibited a positive association with the CSR disclosure-action portrayal gap, the use of interactive and diagnostic controls exhibited a negative association with the gap. Furthermore, specific dimensions of the CSR disclosure action portrayal gap exhibited a negative association with all three employee work-related attitudes. This finding was further supported by a separate analysis which revealed that job satisfaction, employee organisational commitment and the propensity to remain were all significantly less when organisations clearly engaged in impression management i.e. the extent of CSR disclosures exceeded actual CSR activities. Overall, the study provides managers with an insight into the factors that mitigate or exacerbate the CSR disclosure-action portrayal gap, and the detrimental effect of the gap on employees.

History

Table of Contents

Chapter 1: Introduction -- Chapater 2: Literature review and hypotheses development -- Chapter 3: Method -- Chapter 4: Results -- Chapter 5: Discussion and conclusions.

Notes

Bibliography: pages 69-79 Theoretical thesis.

Awarding Institution

Macquarie University

Degree Type

Thesis MRes

Degree

MRes, Macquarie University, Macquarie Business Schoool, Department of Accounting and Corporate Governance

Department, Centre or School

Macquarie Business School

Year of Award

2020

Principal Supervisor

Amy Tung

Additional Supervisor 1

Kevin Baird

Rights

Copyright April Mosses 2020.

Language

English

Extent

1 online resource (88 pages) illustrations

Former Identifiers

mq:72298 http://hdl.handle.net/1959.14/1283402