Purpose

This study aims to investigate how stakeholders perceive the company's nonfinancial disclosure after a scandal has occurred. More specifically, the authors examine whether and how sustainability reporting practices in the aftermath of a scandal can influence the perceptions of stakeholders in terms of hypocrisy and legitimacy.

Design/methodology/approach

The present research represents a companion paper to another study in this issue that investigates the adaptation of companies' reporting behaviors after a scandal. The results of the initial qualitative study informed the subsequent quantitative study developed in this article. The authors build on the evidence of the main paper and perform a 2 × 2 between-subjects experiment to examine how stakeholders perceive the actions of companies that aim to restore their eroded legitimacy through social, environmental and sustainability (SES) reporting.

Findings

The results suggest that when companies take responsibility and develop remedial, socially responsible corporate activities are perceived as less hypocritical and more legitimate. Moreover, we show an interaction effect between taking responsibility and developing remedial socially responsible actions on hypocrisy and legitimacy perception.

Originality/value

The present research takes advantage of an experimental design to investigate the effects of the adaptation of SES reporting from the perspective of stakeholders. The study provides insightful theoretical and practical implications for managers regarding how to handle a reputational loss and avoid perceptions of hypocrisy.

中文翻译：

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丑闻之后的虚伪和合法性：利益相关者对非财务披露看法的实验研究

目的

本研究旨在调查利益相关者在丑闻发生后如何看待公司的非财务披露。更具体地说，作者研究了丑闻之后的可持续性报告实践是否以及如何影响利益相关者对虚伪和合法性的看法。

设计/方法/方法

本研究是本期另一项研究的配套论文，该研究调查了公司在丑闻后报告行为的适应性。最初定性研究的结果为本文开发的后续定量研究提供了信息。作者以主要论文的证据为基础，进行了 2 × 2 受试者间实验，以检验利益相关者如何看待旨在通过社会、环境和可持续性 (SES) 报告恢复其被侵蚀的合法性的公司的行为。

发现

结果表明，当公司承担责任并制定补救措施时，对社会负责的公司活动被认为不那么虚伪，更合法。此外，我们展示了承担责任和制定对虚伪和合法性认知的社会责任补救行动之间的相互作用。

原创性/价值

本研究利用实验设计从利益相关者的角度研究 SES 报告适应的影响。该研究为管理人员如何处理声誉损失和避免虚伪的看法提供了富有洞察力的理论和实践意义。