CSR performance and CSR disclosure persistency: Empirical evidence of the US hypercompetitive industry

Resumen

The relationship between Corporate Social Responsibility (CSR) performance and CSR disclosure persistency should be necessarily examined to attract the attention of scholars amid empirical evidence. Therefore, this study aims to offer a novelty concerning the relationship between CSR performance and CSR disclosure persistency. The results obtained from the data of 83 companies (498 firm-year observations) operating in the American (US) hypercompetitive industry (i.e., software and hardware) from 2011 to 2016 showed that CSR performance is positively associated with CSR disclosure persistency. Furthermore, the differences between the industry membership (i.e., software vs. hardware industry) and the persistence of CSR disclosure were tested. The samples classified in the hardware industry were reported to face more environmental and social pressure, suggesting more propensity of engaging with persistent CSR disclosure over time than their peers in the software industry.