Corporate Reputation Review

, Volume 18, Issue 4, pp 337–352 | Cite as

Sustainability Performance and Assurance: Influence on Reputation

  • Anna Alon
  • Martina Vidovic
Original Article
  • 79 Downloads

Abstract

The positive impact of sustainability on reputation has been assumed but not sufficiently examined. This study probes the veracity of these claims by applying legitimacy and signaling perspectives to examine whether sustainability performance and assurance contribute to corporate reputation. We find superior sustainability performance has a positive association with sustainability reputation. Companies with better performance are also more likely to obtain external assurance of their sustainability disclosure, but assurance does not directly affect reputation. Assurance appears to be a managerial tool associated with the congruence of internal processes rather than a differentiating signal to external stakeholders.

Keywords

assurance legitimacy signaling theory sustainability reporting sustainability reputation 

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Copyright information

© Palgrave Macmillan, a division of Macmillan Publishers Ltd 2015

Authors and Affiliations

  • Anna Alon
    • 1
  • Martina Vidovic
    • 2
  1. 1.School of Business and Law, University of AgderKristiansandNorway
  2. 2.Department of EconomicsRollins CollegeWinter ParkUSA

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