Intangibles, such as corporate reputation, are increasingly considered the major source for value creation and company success. Given the importance of having a strong corporate reputation, new strategic and operational approaches are emerging to manage it, such as stakeholder-based practices....

Purpose – The purpose of this paper is to investigate whether the implementation of a defined competitive strategy – differentiation or cost leadership – brings about different value creation levels, where “value” is defined in a twofold perspective as “shareholder value” vs...

Purpose – The purpose of this paper is to analyse the changing role of governments promoting corporate responsibility (CR) as a result of the challenges raised by globalisation. Design/methodology/approach – CR is linked to the restructuring of governments' agendas in the framework of...

Purpose – Examining a three‐year disclosure experience of a sample of Fortune 100 global companies, the paper aims to propose and test a model that relates the structure of CSR disclosure to corporate social performance. Based on the results obtained, it proposes to draw implications for...