The purpose of this article is threefold. Firstly, it is aimed at ascertaining whether, in seeking social legitimization, companies disclose CSR information as a response to mimetic pressures. Secondly, it ascertains whether, by seeking economic legitimization, companies with superior CSR performance disclose CSR information to differentiate themselves from low-performing counterparts. Thirdly, it examines the moderating effects of CSR performance in the relationship between mimetic pressures and CSR disclosure, exploring how the social and economic legitimacy influence in tandem the CSR disclosure. The study is based on a sample of 10,395 firm-year observations coming from 1,993 international companies that released their CSR report in the 2011–2017 timespan. The results, in addition to demonstrating that both mimetic pressures and CSR performance have a positive bearing on the disclosure of CSR information, suggest that the interaction between mimetic pressures and CSR performance has an additive positive effect on CSR disclosure.

中文翻译：

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探索模拟压力下企业社会责任绩效的调节作用。国际分析

这篇文章的目的有三个。首先，它旨在确定公司是否在寻求社会合法化时披露 CSR 信息作为对模仿压力的回应。其次，它确定是否通过寻求经济合法化，具有卓越 CSR 绩效的公司披露 CSR 信息以将自己与低绩效同行区分开来。第三，它检验了企业社会责任绩效在模仿压力和企业社会责任披露之间关系中的调节作用，探讨了社会和经济合法性如何影响企业社会责任披露。该研究基于来自 1,993 家在 2011 年至 2017 年期间发布企业社会责任报告的国际公司的 10,395 个公司年度观察样本。结果，