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1.
企业社会责任与财务绩效关系研究综述 总被引:2,自引:1,他引:1
20世纪90年代起,企业社会责任与利益相关者在理论与实证检验方面呈现出相互整合的趋势。本文通过探析企业社会责任与利益相关者缘何走向理论结合,分别基于利益相关者整体视角与利益相关者分维度视角,对国内外企业社会责任与财务绩效关系的实证研究进行回顾与总结,并在此基础上提出了未来的研究方向。 相似文献
2.
Gerwin Van der Laan Hans Van Ees Arjen Van Witteloostuijn 《Journal of Business Ethics》2008,79(3):299-310
Although agreement on the positive sign of the relationship between corporate social and financial performance is observed
in the literature, the mechanisms that constitute this relationship are not yet well-known. We address this issue by extending
management’s stakeholder theory by adding insights from psychology’s prospect decision theory and sociology’s resource dependence
theory. Empirically, we analyze an extensive panel dataset, including information on disaggregated measures of social performance
for the S&P 500 in the 1997–2002 period. In so doing, we enrich the extant literature by focusing on stakeholder heterogeneity,
perceptional framing, and disaggregated measures of corporate social performance. 相似文献
3.
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice 总被引:3,自引:0,他引:3
Dima Jamali 《Journal of Business Ethics》2008,82(1):213-231
4.
Jie Zou 《Frontiers of Business Research in China》2015,9(3):371
This paper attempts to understand selective engagement in corporate social responsibility (CSR). CSR involves various issues that can meet demands from multiple stakeholders. A firm can focus on certain CSR issues to satisfy a particular stakeholder while ignoring the demands from other stakeholders, or it can take a more balanced approach to CSR by addressing a wider range of social issues. In this paper, I investigate how stakeholder pressures from three types of primary stakeholders (customer, supplier, and employee) shape selective engagement in CSR. The empirical results based on a representative sample of more than 1,000 small and medium-sized enterprises (SMEs) in the early 2000s suggest that firms prioritize their stakeholders based on instrumental considerations. Those stakeholders who have greater power over the focal firm will exert a larger impact on a firm’s CSR engagement. Constrained by limited managerial resources, firms accord attention to a limited range of issues most relevant to salient stakeholders. Specifically, MNCs as major customers pressure the focal firm to assume more responsibility for product quality, as well as on a wider range of social issues; SOEs as both major customers and major suppliers pressure the focal firm to assume more responsibility for employee welfare; employees with higher education pressure the focal firm to assume more responsibility for employee welfare, and for a wider range of social issues. This study contributes to stakeholder theory and research on the CSR of SMEs, and has important implications for CSR practitioners. 相似文献
5.
企业社会责任与企业财务绩效的关联性决定企业的社会责任态度和行为。通过对浙江纺织行业样本企业数据的计量分析发现,前期企业财务绩效和后期企业的社会责任状况显著正相关;而前期企业社会责任和后期企业财务绩效之间、同期企业社会责任和企业财务绩效之间呈负相关趋势,但统计不显著。出现这种结果的原因可能在于当前中国社会责任市场缺乏,企业社会责任行为的推动力是行政力量而非市场力量,企业社会责任不能顺利转化或提升企业绩效。构建社会责任市场以实现企业和社会的双赢,将有效改善中国企业社会责任状况并促使持久的企业社会责任行为。 相似文献
6.
Adapting to the cultural environment surrounding, a firm is of paramount importance in international marketing practices. Extant marketing literature provides meager guidance to marketers on how to adapt to cultural factors to turn corporate social responsibility strategies into financial outcomes. To address this gap, we utilize the instrumental stakeholder theory and Hofstede's cultural framework to investigate the moderating effect of indulgence versus restraint culture on the relationship between corporate social performance (CSP) and corporate financial performance (CFP). Applying a panel data regression analysis to a dataset of CSP and CFP data for 3753 firms from 43 different countries, we demonstrate that CSP has a positive effect on CFP. However, we show that CSP has a weaker effect on CFP in firms located in indulgent countries. Therefore, to generate financial outcomes, we recommend managers to allocate more resources to CSP initiatives if the firm is operating in a culturally restrained country. 相似文献
7.
In this article, we empirically assess the impact of corporate ethical identity (CEI) on a firm’s financial performance. Drawing
on formulations of normative and instrumental stakeholder theory, we argue that firms with a strong ethical identity achieve
a greater degree of stakeholder satisfaction (SS), which, in turn, positively influences a firm’s financial performance. We
analyze two dimensions of the CEI of firms: corporate revealed ethics and corporate applied ethics. Our results indicate that revealed ethics has informational worth and enhances shareholder value, whereas applied ethics
has a positive impact through the improvement of SS. However, revealed ethics by itself (i.e. decoupled from ethical initiatives)
is not sufficient to boost economic performance.
Pascual Berrone is a PhD candidate of the Business Administration and Quantitative Methods Ph.D. program at the Universidad
Carlos III de Madrid. His current research interests focus on business ethics, stakeholder theory, and various aspects of
the interface between corporate governance mechanisms and corporate social responsibility. His interests also include ethical,
environmental and social issues and their impact on firms' overall performance.
Dr. Jordi Surroca is an Assistant Professor of Management at the Department of Business Administration at the Universidad
Carlos III de Madrid. He holds a PhD in Business Administration and a Licentiate Degree in Business and Economics from Universitat
Autònoma de Barcelona. His research interests center on stakeholder management, firm strategy, innovation, and corporate governance.
Dr. Josep A. Tribó is Associate Professor of Finance in the Department of Business Administration at the Universidad Carlos
III de Madrid. He has a PhD in Economic Analysis from the Universitat Autònoma de Barcelona and a Licenciate Degree in Theoretical
Physics by Universitat de Barcelona. His research interests are Corporate Finance and the financing of R&D. His work has been
published in journals such as Applied Economics, International Journal of Production Economics. 相似文献
8.
9.
Michelle Greenwood 《Journal of Business Ethics》2007,74(4):315-327
The purpose of this article is to transcend the assumption that stakeholder engagement is necessarily a responsible practice.
Stakeholder engagement is traditionally seen as corporate responsibility in action. Indeed, in some literatures there exists
an assumption that the more an organisation engages with its stakeholders, the more it is responsible. This simple ‹more is
better’ view of stakeholder engagement belies the true complexity of the relationship between engagement and corporate responsibility.
Stakeholder engagement may be understood in a variety of different ways and from a variety of different theoretical perspectives.
Stakeholder engagement may or may not involve a moral dimension and, hence, is primarily a morally neutral practice. It is
therefore argued that stakeholder engagement must be seen as separate from, but related to, corporate responsibility. A model
that reflects the multifaceted relationship between the two constructs is proposed. This model not only allows the coincidence
of stakeholder engagement with corporate responsibility, but also allows for the development of the notion of corporate irresponsibility.
相似文献
Michelle GreenwoodEmail: |
10.
The Link Between Corporate Social and Financial Performance: Evidence from the Banking Industry 总被引:12,自引:0,他引:12
The purpose of this investigation is to extend earlier research on the relationship between corporate social and financial performance. The unique contribution of the study is the empirical analysis of a sample of companies from the banking industry and the use of Community Reinvestment Act ratings as a social performance measure. The empirical analysis solidly supports the hypothesis that the link between social and financial performance is positive. 相似文献
11.
社会责任履行与企业信誉资本生成——基于问卷调查的实证分析 总被引:1,自引:0,他引:1
信誉是企业利益相关者对企业的一种综合评价,社会责任影响利益相关者行为,因此对企业信誉可能产生积极的影响。通过问卷调查的实证分析,发现顾客责任、环境责任和慈善责任对企业信誉有显著的正向影响,而政府责任和员工责任对企业信誉影响不明显。 相似文献
12.
The pharmaceutical sector, an industry already facing stiff challenges in the form of intensified competition and strategic
consolidation, has increasingly become subject to a range of pressures. Crucially, in common with other large-scale businesses,
pharmaceutical firms find themselves ‹invited’ to respond positively to the corporate ‹social’ responsibility (CSR) expectations
of their stakeholders. Consequently, individual managers will almost certainly be obliged to engage in some form of stakeholder
dialogue and this, in turn, means that they will have to make difficult choices about which practices to adopt. This real-world
management predicament runs parallel to an academic interest in CSR stakeholder dialogue theory and models. Accordingly, the
approach of this paper is to focus primarily on the academic debate surrounding stakeholder dialogue, by reviewing past attempts
to research and theorise the subject, by identifying gaps and weaknesses in the literature, and by proposing a new analytical
model. The central aim of the proposed new model is to offer a unified, structured, systematic, and comprehensive approach
to CSR decision making whilst simultaneously providing a practical framework for CSR executives who face the challenge of
responding in an effective manner to stakeholders. The model outlined here is currently being employed to conduct international
comparative empirical research into stakeholder dialogue practices amongst UK and German pharmaceutical firms. In the longer
term the intention is to use the model to undertake international comparative research encompassing a broader range of countries
and industries. 相似文献
13.
Measuring Corporate Social Performance in France: A Critical and Empirical Analysis of ARESE Data 总被引:2,自引:0,他引:2
This article studies the idea of Corporate Social Performance (CSP) from a critical perspective using empirical elements derived from analysis of year 2000 ARESE data. ARESE is the French first mover social rating agency providing quantified data about the Social Performance of French companies. The paper starts out by reviewing leading CSP models and discussing problems inherent to the measurement of this construct before going on to present and analyse ARESE data - whose suitability for existing models will be discussed. 相似文献
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16.
An Examination of the Structure
of Executive Compensation and Corporate Social Responsibility:
A Canadian Investigation 总被引:2,自引:0,他引:2
We explore the extent to which Boards use executive compensation to incite firms to act in accordance with social and environmental objectives (e.g., Johnson, R. and D. Greening: 1999, Academy of Management Journal
42(5), 564–578 ; Kane, E. J.: 2002, Journal of Banking and Finance
26, 1919–1933.). We examine the association between executive compensation and corporate social responsibility (CSR) for 77 Canadian firms using three key components of executives’ compensation structure: salary, bonus, and stock options. Similar to prior research (McGuire, J., S. Dow and K. Argheyd: 2003, Journal of Business Ethics
45(4), 341–359), we measure three different aspects of CSR, which include Total CSR as well as CSR Strengths and CSR Weaknesses. CSR Strengths and CSR Weaknesses capture the positive and negative aspects of CSR, respectively. We find significant positive relationships between: (1) Salary and CSR Weaknesses, (2) Bonus and CSR Strengths, (3) Stock Options and Total CSR; and (4) Stock Options and CSR Strengths. Our findings suggest the importance of the structure of executive compensation in encouraging socially responsible actions, particularly for larger Canadian firms. This in turn suggests that executive compensation can be an effective tool in aligning executives’ welfare with that of the “common good”, which results in more socially responsible firms (Bebchuk, L., J. Fried and D. Walker: 2002, The University of Chicago Law Review
69, 751–846; Zalewski, D.: 2003, Journal of Economic Issues
37(2), 503–509). In addition, our findings suggest the importance of institutional context in influencing the association between executive compensation and CSR. Further implications for practice and research are discussed.Lois. Mahoney is an Assistant Professor at Eastern Michigan University. Her research is focused in the areas of ethics and accounting information systems. She has published in ethics and accounting journals including Journal of Business Ethics, Business Ethics Quarterly, Research on Professional Responsibility and Ethics in Accounting, Information and Organization. Dr. Mahoney has received several research awards, including Best Paper award at the Seventh Symposium on Ethics Research in Accounting. Dr. Mahoney is also actively involved in the American Accounting Association.Linda Thorn is an Associate Professor at York University in Toronto Ontario. Her research focuses on ethical decision making, the ethics of accountants and accounting students and ethical aspects of accounting information. She has published in ethics and accounting journal including among others, Business Ethics Quarterly, Journal of Business Ethics, Contemporary Accounting Research, Behavioral Research in Accounting and Audit: A Journal of Practice in Theory. 相似文献
17.
Yungchih George Wang Wen-Hsi Lydia Hsu Kuang-Wen Chang 《Frontiers of Business Research in China》2012,6(2):218
This study empirically examines the relationship between a firm’s fulfilling of corporate social responsibility (CSR) and performance. We developed a CSR index (CSRI) to quantitatively evaluate CSR, which consists of four dimensions measuring a firm’s contributions to the economy, society, environment, and corporate governance, respectively. With data from publicly-listed firms in Taiwan during the period of 2004–2009, results of quantile regression show that fulfilling CSR has a significantly positive impact on firm performance, and that the impact in a more profitable firm tends to be significantly greater than that in a less profitable firm. Specifically, when a firm is more profitable, its management would be more willing to implement CSR. The implication is that a firm could pursue better performance while serving as a good corporate citizen. 相似文献
18.
Corporate Social Responsibility: Exploring Stakeholder Relationships and Programme Reporting across Leading FTSE Companies 总被引:7,自引:0,他引:7
Although it is now widely recognised by business leaders that their companies need to accept a broader responsibility than
short-term profits, recent research suggests that as corporate social responsibility (CSR) and social reporting become more
widespread, there is little empirical evidence of the range of stakeholders addressed through their CSR programmes and how
such programmes are reported. Through a CSR framework which was developed in an exploratory study, we explore the nature of
stakeholder relationships reported across leading FTSE companies and the importance they attach to communicating both social
and business outcomes. It is evident from the hypotheses tested that the bigger FTSE companies, particularly extraction companies
and telecoms, are more adept at identifying and prioritising their stakeholders, and linking CSR programmes to business and
social outcomes. However, we draw the general conclusion that building stronger stakeholder relationships through CSR programmes
– other than with customers – is not currently a priority for most companies. We also conclude that a limited sophistication
in managing multiple stakeholders may compromise the impact of CSR upon business and social results. Finally, the managerial
implications and the contribution of our study are discussed before closing with an acknowledgement of the limitations of
this work and suggestions for further research. 相似文献
19.
Research on positive psychology demonstrates that specific individual dispositions are associated with more desirable outcomes. The relationship of positive psychological constructs, however, has not been applied to the areas of business ethics and social responsibility. Using four constructs in two independent studies (hope and gratitude in Study 1, spirituality and generativity in Study 2), the relationship of these constructs to sensitivity to corporate social performance (CSCSP) were assessed. Results indicate that all four constructs significantly predicted CSCSP, though only hope and gratitude interacted to impact CSCSP. Discussion focuses upon these findings, limitations of the study, and future avenues for research. 相似文献
20.
CEO Incentives and Corporate Social Performance 总被引:1,自引:0,他引:1
This paper examines the relationship between CEO incentives and strong and weak corporate social performance. Using the KLD database we find that incentives have no significant relationship with strong social performance. Salary and long-term incentives have a positive association with weak social performance. 相似文献