Academic Research
Corporate Reputation Review (2007) 10, 60–72. doi:10.1057/palgrave.crr.1550038
Corporate Social Performance and Corporate Reputation: Two Interwoven Perspectives
Esther de Quevedo-Puente1, Juan Manuel de la Fuente-Sabaté1 and Juan Bautista Delgado-García1
1Departamento de Economía y Administración de Empresas, Facultad de CC.EE. y Empresariales, Burgos, Spain
Abstract
The conceptual closeness between corporate social performance (CSP) and corporate reputation (CR) and their convergence toward a common stakeholder framework has resulted in a concurrence of empirical analysis that has muddled the two lines of research. This paper tries to clear up the interrelation between CSP and CR. These concepts are linked by firm legitimation, a process that translates past performance into an expectation for the future. Legitimation transforms CSP, an objective flow variable, into CR, a perceptual stock variable.
Keywords:
corporate reputation, corporate social performance, legitimation process, convergence, stakeholders
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