The Impact of Accidents on Firms’ Reputation for Social Performance
基于工业危机、企业声誉和利益相关者理论，实证研究了事故特征如何影响企业社会绩效声誉，发现环境损害影响声誉而人员伤亡却未显著影响，且事故复杂性影响声誉重评，行业高管与分析师的评价存在差异。
Drawing on the literatures of industrial crises, corporate reputation, and stakeholder theory, this article is an empirical investigation into the impact that accident characteristics have on the corporate reputation for social performance of the firms involved. The main findings are the following: First, environmental damage does have an impact on the reputational scores for social performance, whereas damage to human life, surprisingly, does not. Second, the complexity of an accident plays a role in the reevaluation of the social performance reputational scores. Third, industry executives and analysts differ in their reputational reevaluations of accidents with respect to the complexity of the event. The article concludes with a discussion of the implications of these findings.