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New Publication in the Auditing Journal „Die Wirtschaftsprüfung“ (WPg)


Prof. Dr. Janine Maniora recently published a new research paper entitled “Does Firms’ Dissemination of Corporate Social Responsibility Information Through Facebook Matter for Corporate Reputation?”, coauthored by Prof. Dr. Christiane Pott (TU Dortmund University), in the Journal of International Accounting Resaerch (JIAR). The paper examines the impact of firms’ dissemination of corporate social responsibility (CSR) information through Facebook on corporate reputation. We investigate this relationship empirically by using a corporate reputation index that tracks non-professional stakeholders’ daily perceptions of corporate reputation over time. We find that firms disclosing CSR information on Facebook experience a decrease in reputation. If we differentiate Facebook postings based on whether their content provides environmental or social information, we only find a negative effect on reputation for firms posting social information (quality effect). However, reputation is not affected by the number of CSR postings (quantity effect). Please find the article here.