The relation between CSR engagement and CSIR accusations in different media contexts
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2025-06-30
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en
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This study investigates the relationship between Corporate Social Responsibility (CSR) engagement and Corporate Social Irresponsibility (CSIR) accusation. Specifically with a focus on the moderating role of Media scrutiny on this relationship. This research was conducted using a quantitative panel analysis with data of 1.579 firms across all OECD countries, ranging from 2007 to 2020. To investigate the relationship, a negative binomial regression was used to test the different hypotheses. The results provided a significant positive relation between CSR engagement and CSIR accusation, in which media scrutiny at the firm-level significantly increases the relationship. Media scrutiny at the country-level showed no significant effects of moderation. From these findings it was concluded that higher CSR engagement and exposure in the media, results in more accusations of irresponsible actions. This way the research contributes to the different literature on CSR, media scrutiny, social pressures and accusations of CSIR. Providing insights into the effect that different contexts of media coverage can possibly have, ultimately influencing firms as a result of rising pressure and scrutiny.
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Faculteit der Managementwetenschappen