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موضوع به انگلیسی:Hypocrisy and legitimacy in the
aftermath of a scandal
بخشی از متن:Abstract
Purpose – This study aims to investigate how stakeholders perceive the company’s nonfinancial disclosure
after a scandal has occurred. More specifically, the authors examine whether and how sustainability reporting
practices in the aftermath of a scandal can influence the perceptions of stakeholders in terms of hypocrisy and
legitimacy.
Design/methodology/approach – The present research represents a companion paper to another study in
this issue that investigates the adaptation of companies’ reporting behaviors after a scandal. The results of the
initial qualitative study informed the subsequent quantitative study developed in this article. The authors build
on the evidence of the main paper and perform a 2 3 2 between-subjects experiment to examine how
stakeholders perceive the actions of companies that aim to restore their eroded legitimacy through social,
environmental and sustainability (SES) reporting.
Findings – The results suggest that when companies take responsibility and develop remedial, socially
responsible corporate activities are perceived as less hypocritical and more legitimate. Moreover, we show an
interaction effect between taking responsibility and developing remedial socially responsible actions on
hypocrisy and legitimacy perception