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Peer-Review Record

The Formation of Reputation in CSR Disclosure: The Role of Signal Transmission and Sensemaking Processes of Stakeholders

Sustainability 2023, 15(12), 9418; https://doi.org/10.3390/su15129418
by Ruiqian Xu 1, Jinchen Liu 2 and Dongning Yang 3,*
Reviewer 1:
Reviewer 2:
Sustainability 2023, 15(12), 9418; https://doi.org/10.3390/su15129418
Submission received: 22 March 2023 / Revised: 26 May 2023 / Accepted: 3 June 2023 / Published: 12 June 2023
(This article belongs to the Section Economic and Business Aspects of Sustainability)

Round 1

Reviewer 1 Report

The paper has a marginal potential of any contribution to the corporate reputation and CSR literature. The introduction and discussion need major redo in order to bring the paper to an acceptable standard.

 

There is extensive and extant literature available along with quality meta-analysis and Biblio metric analyses regarding the CSR decoupling, Green Washing and Corporate Misconduct in terms of Corporate Reputation, while the paper only discusses the literature on perceptions of the stakeholders only. These need to be updated and the interplay envisaged. The supporting theory is taken for granted with no argumentative viability and discussion. Along with that, the literature review is very affirmative rather than argumentative. The description of variables are not elaborate. The conclusion section also lacks the limitations and future studies. 

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Comments for author File: Comments.pdf

Author Response

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Author Response File: Author Response.pdf

Reviewer 2 Report

attached

Comments for author File: Comments.pdf

Author Response

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Author Response File: Author Response.pdf

Round 2

Reviewer 1 Report

Accept for publication

Author Response

We would like to express our sincere gratitude for your valuable time and effort in reviewing our paper. Your insightful comments and feedback have significantly contributed to the enhancement of our manuscript's quality. 

Reviewer 2 Report

Well improved. You should tone down your causal claims. You should point out the cover up effect of CSR: Corporate Social Responsibility and Goodwill Impairment: Charitable Donations of Chinese Listed Companies and and the reputational effect of CSR: executives’ personal reputation. Still lots of awkward English; need proofreading.

Author Response

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Author Response File: Author Response.pdf

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