Structured Abstract
Purpose
the aim of this research is to discuss csr reporting as a communication signal that is able to contribute to the corporate reputation.
Design/methodology/approach csr reporting as a signal is conceptualized based on literature on different research strands such as csr communication
and reporting, communication management, signalling theory and corporate reputation management.
Findings
corporate communications aims at an enhanced corporate reputation. csr
reporting as a communication signal to stake-holders plays a vital role within corporate communications. signalling theory can thus be considered to be an important approach in order to explain csr reporting as part of communication and reputation management.
Research limitations/implications due to this conceptual approach, empirical evidence is lacking. further research would need to demonstrate under which conditions csr reporting works best as a signal contributing to the corporate reputation - or on the contrary, not at all.
Originality/value in this paper csr reporting is connected with communication and reputation management and comprehensively discussed in the light of signalling theory. the paper thus adds to the current debate on the relevance of csr ommunication for corporate communications and corporate reputation. moreover, the paper offers csr and communication practitioners a theoretically-based view of csr reporting in the context of communication management and signalling theory