AN EXAMINATION OF THE RELATIONSHIP BETWEEN CORPORATE SOCIAL PERFORMANCE AND STAKEHOLDER PERCEPTIONS OF CORPORATE SOCIAL PERFORMANCE

ABSTRACT ,A gap in reputation and business and society research is understandingthe processes by which substantive actions affect perceptions of these actions. Weexamine,the effect of actual corporate social performance,and corporate accounts of it on perceptions of corporate social performance using data from KLD and Reputation Institute. We find that more visible actions, namely products and services, have a direct effect on perceptions, whereas less visible actions, namely citizenship, had no effect. Corporate accounts of less visible citizenship actions did affect