Resumen

SESMA, Julio; HUSTED, Bryan  y  BANKS, Jerry. Measuring corporate social performance through social media. Contad. Adm [online]. 2014, vol.59, n.2, pp.121-143. ISSN 0186-1042.

Corporate social performance (CSP) has been studied extensively by management scholars, yet most approaches to its measurement continue to be ambiguous, controversial and difficult to research. In this paper, we propose measuring CSP via the construct of stakeholder satisfaction through social media. Using organizational justice theory, we argue that the satisfaction of stakeholder expectations can be understood partly through the perception of unjust corporate behavior, which is then expressed by stakeholders through social media. The explosion of social networking and microblogging has made it possible for people to express opinions with respect to the economic, social, and environmental events for all sorts of firms. We test these ideas using event study methods with a sample of 5,440 observations from ten firms. We find preliminary evidence of the sensitivity of social media to these events.

Palabras llave : corporate social performance; stakeholder; social media; sentiment analysis; event study.