Organisational Compliance and Corporate Reputation: Moderating Role of the Scorecard Implementation Strategy

Compliance is considered a critical factor in improving the corporate reputation of publicly traded corporations in Nigeria. This study, therefore, examines the roles of organisational compliance in fostering corporate reputation with the moderating role of the scorecard implementation strategy. The study used a descriptive research design. Based on the sample size of four hundred and thirty (430) respondents that participated in the study. Smart partial least squared (3.0) was adopted to show the degree of relationships between organisational compliance, scorecard implementation strategy, and corporate reputation. The statistical results show that there are direct significant relationships between organisational compliance and corporate reputation. The findings also revealed that scorecard implementation strategy moderates the relationship between organisational compliance and corporate reputation. The study recommends that firms should endeavour to evaluate and regularly review corporate governance-related principles to be sure of compliance with the laid down standards that depict best practices. In addition, a scorecard implementation strategy should be implemented in enforcing acceptable standards and sanctions for non-compliance.