... Corporate social responsibility Readability Legitimacy theory Signaling theory This study examines textual characteristics of corporate communication in the CEO letters included in the corporate social responsibility (CSR) reports presented by companies in the USA included in the S&P Global...

... philanthropy can be driven from the bottom to the top. Moreover, this study integrates signaling theory into the study of corporate social responsibility. Finally, this study identifies two important contingent factors that strengthen the effect of employees on top managers’ decisions about corporate social...

... limitations/implications The results of the study add to the body of job choice research, specifically as related to sustainability practices of companies. It furthers the body of work related to signaling theory and job attractiveness. Practical implications The results of this study indicate...

...Hui-Cheng Yu; Lopin Kuo; Mao-Feng Kao Purpose This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s competitive advantage in China. Whether ownership patterns or environmental...