A corporate social performance model is dependent on strategies involving the processes of social responsiveness. From this perspective, this article observes that the voluntary disclosure of corporate social performances (CSP-D) is a proactive behavior based on “responsiveness” because it corresponds to the ability to reduce the gap between disclosed content and the perception of the content by stakeholders. The study examines the voluntary disclosure actions undertaken through social media by 60 T&T companies to communicate to their stakeholders how they contribute to reducing environmental negative externalities, plastic pollution in particular. Then, a co-word analysis is carried out, adopting social network maps to highlight and compare the cognitive paths that characterize disclosure and reaction. The findings suggest that when the cognitive pathways of stakeholders tend to converge towards the behavior disclosed by companies, their expectations are met and this enhances CSP-D effectiveness. Finally, social media are suitable for generating this alignment, reducing the legitimacy gap and building a good reputation.

中文翻译：

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行动还是反应？企业社会绩效披露中响应性在防止旅行和旅游部门塑料污染中的作用

企业社会绩效模型依赖于涉及社会响应过程的策略。从这个角度来看，本文观察到，企业社会绩效的自愿披露（CSP-D）是一种基于“响应性”的主动行为，因为它对应于缩小披露内容与利益相关者对内容的感知之间差距的能力。 . 该研究考察了 60 家 T&T 公司通过社交媒体采取的自愿披露行动，以向其利益相关者传达他们如何为减少环境负面外部性做出贡献，特别是塑料污染。然后，进行共词分析，采用社交网络地图突出和比较表征披露和反应的认知路径。研究结果表明，当利益相关者的认知路径趋于趋同于公司披露的行为时，他们的期望得到满足，从而提高了 CSP-D 的有效性。最后，社交媒体适合产生这种一致性，缩小合法性差距并建立良好的声誉。