
Corporate Social Responsibility and Environmental Management, Год журнала: 2025, Номер unknown
Опубликована: Апрель 23, 2025
ABSTRACT Non‐financial companies listed on the London Stock Exchange actively engage in corporate social responsibility (CSR), significantly impacting communities and environment. However, they face challenges related to environmental innovation reputation management, particularly under strict reporting requirements public scrutiny. This study employed signaling theory examine impact of CSR reputation. Using purposive sampling, 13 years data (2011–2023) were collected from 172 non‐financial Exchange, sourced Thomson Reuters Eikon DataStream. The analysis utilized augmented mean group (AMG) estimator two‐step generalized method moments (GMM). Findings indicate that expenditures, sustainability reporting, strategies, external auditing, committees all have a positive significant effect both Furthermore, firm size was found moderate relationship between study's outcomes, also with effect. recommends corporations develop integrated investment plans aligned their strategic goals clearly communicated stakeholders. approach can enhance market positioning reinforce trust among consumers investors by showcasing genuine commitment responsibility.
Язык: Английский