Previous studies on the connection between sustainability disclosure (SD) and corporate reputation (CR) yielded varying results. This study presents a quantitative analysis of the impact of SD on CR, based on previous empirical studies, while determining the influence of substantive (SD and CR measures), methodological (unit and type of analysis), and extrinsic (number of countries, country legal system, country development, and continents) moderators. Specifically, by employing a meta‐analytical approach grounded in a systematic review of the literature, a total of 92 empirical research articles were analyzed. The results confirmed a significant positive correlation between SD and CR, which was greatly affected by the moderation exercised by the measures of reputation of the entity, contextual country differences, and methodological characteristics.

中文翻译：

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可持续发展披露与企业声誉之间的关系：来自荟萃分析的证据


先前关于可持续发展披露（SD）与企业声誉（CR）之间关系的研究得出了不同的结果。本研究基于之前的实证研究，对可持续发展对社会责任的影响进行了定量分析，同时确定了实质性（可持续发展和社会责任措施）、方法论（分析单位和类型）和外在（国家数量、国家/地区）的影响。法律体系、国家发展和各大洲）主持人。具体来说，通过采用基于系统回顾文献的元分析方法，总共分析了 92 篇实证研究文章。结果证实，SD 和 CR 之间存在显着的正相关关系，这在很大程度上受到实体声誉衡量标准、国家背景差异和方法论特征所进行的调节的影响。