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51.
Corporate Social Responsibility and Resource-Based Perspectives 总被引:4,自引:0,他引:4
Firms engage in corporate social responsibility (CSR) because they consider that some kind of competitive advantage accrues to them. We contend that resource-based perspectives (RBP) are useful to understand why firms engage in CSR activities and disclosure. From a resource-based perspective CSR is seen as providing internal or external benefits, or both. Investments in socially responsible activities may have internal benefits by helping a firm to develop new resources and capabilities which are related namely to know-how and corporate culture. In effect, investing in social responsibility activities and disclosure has important consequences on the creation or depletion of fundamental intangible resources, namely those associated with employees. The external benefits of CSR are related to its effect on corporate reputation. Corporate reputation can be understood as a fundamental intangible resource which can be created or depleted as a consequence of the decisions to engage or not in social responsibility activities and disclosure. Firms with good social responsibility reputation may improve relations with external actors. They may also attract better employees or increase current employees’ motivation, morale, commitment and loyalty to the firm. This article contributes to the understanding of why CSR may be seen as having strategic value for firms and how RBP can be used in such endeavour.
Manuel Castelo Branco is Invited Lecturer of Accounting at the Faculty of Economics, University of Porto. He is a Ph.D. candidate at the School of Economics and Management, University of Minho. His research has been published in journals such as the Social Responsibility Journal and Corporate Communications: An International Journal.
Lúcia Lima Rodrigues, Ph.D is Associate Professor at the School of Economics and Management, University of Minho. She is the Head of the Department of Management and the Director of the Master in Accounting and Management. She is the Editor of the Portuguese Journal of Accounting and Management, Editor for Europe of the international journal Accounting History. She is referee in several Portuguese and International journals. Her research has been published in several major international journals in Accounting such as The Accounting Historians Journal, Accounting Education: An International Journal, Critical Perspectives on Accounting and Accounting Forum. 相似文献
52.
José Ignacio López-Sánchez José Luis Arroyo-Barrigüete Domingo Ribeiro 《Service Business》2008,2(2):83-98
The objective of this paper is to propose a new model of competence in presence of network effects. We will introduce some
modifications in the Lotka-Volterra model, in order to solve its deficiencies. The main improvement is to introduce a modification
of Metcalfe’s Law, what allow us to reflect the effect of congestion externalities. The model’s validation, developed by numerical
simulation, confirms that its behaviour is quite similar to that observed in real markets.
相似文献
Domingo RibeiroEmail: |
53.
Overview of Collaborative Entrepreneurship: An Integrated Approach Between Business Decisions and Negotiations 总被引:1,自引:0,他引:1
In recent years, the complex, turbulent and changing environment in which firms operate has greatly intensified. A new era
of continuous innovation has emerged in which knowledge is the key asset, and whose exploitation determines success for many
firms. In this context, it is generally accepted that effective knowledge management depends heavily on a company’s ability
to collaborate, both inside (Collective Entrepreneurship) and outside (Collaborative Entrepreneurship) the organization. Collaboration
enables a firm to be entrepreneurial and continuously innovative by exploring new markets. Continuous innovation and market
exploration are the building blocks of collaboration. Therefore, the aim of this paper is to develop the concept of Collaborative
Entrepreneurship, linking the most relevant issues with the concept of Collective Entrepreneurship, from a preliminary integrative
approach. From this approach, three elementary dimensions are emphasized: strategy, structure and management philosophy. Strategy
refers to the shared common project among collaboration partners; Structure concerns the flexibility of structures and adaptation
to environmental changes; and Management Philosophy is about trust. Also, networks within the firm and among firms could form
the basis of Collaborative Entrepreneurship in the context of negotiation and decision processes. A brief overview of the
content of each of the articles included in this special issue on Collaborative entrepreneurship is presented following this
article. 相似文献
54.
Llanos-Contreras Orlando Alonso-Dos-Santos Manuel Ribeiro-Soriano Domingo 《The International Entrepreneurship and Management Journal》2020,16(1):221-237
International Entrepreneurship and Management Journal - Family firms’ risk-taking behaviour is central to these firms’ ability to recover from major loses after a natural disaster.... 相似文献
55.
Mara Jess Mancebn Domingo P. Ximnez-de-Embn Mauro Mediavilla Jos Mara Gmez-Sancho 《Empirical Economics》2019,56(1):107-135
A growing literature has appeared in the last 2 decades with the aim to explore if the way in which publicly funded private schools are managed (a ver 相似文献
56.
Assessing regional population compositions is an important task in many research fields. Small area estimation with generalized linear mixed models marks a powerful tool for this purpose. However, the method has limitations in practice. When the data are subject to measurement errors, small area models produce inefficient or biased results since they cannot account for data uncertainty. This is particularly problematic for composition prediction, since generalized linear mixed models often rely on approximate likelihood inference. Obtained predictions are not reliable. We propose a robust multivariate Fay–Herriot model to solve these issues. It combines compositional data analysis with robust optimization theory. The nonlinear estimation of compositions is restated as a linear problem through isometric logratio transformations. Robust model parameter estimation is performed via penalized maximum likelihood. A robust best predictor is derived. Simulations are conducted to demonstrate the effectiveness of the approach. An application to alcohol consumption in Germany is provided. 相似文献
57.
58.
Virginia Simón-Moya Lorenzo Revuelto-Taboada Domingo Ribeiro-Soriano 《Service Business》2012,6(2):219-242
Despite the growing interest in social entrepreneurship, there exist gaps in research that compares traditional business-oriented
entrepreneurship with the social kind. This study attempts to fill the gap by answering the following questions: Are there
significant differences between the survival chances of business and social ventures? and Do the traits of the entrepreneur
and the firm play the same role as success factors for both types of venture? Hypotheses are tested using data collected from
2,179 firms. The results show that significant differences exist between social and business-oriented entrepreneurship in
the form and intensity of the independent variables related to survival. 相似文献
59.
How Does the Market Value Corporate Sustainability Performance? 总被引:1,自引:0,他引:1
Isabel Costa Louren?o Manuel Castelo Branco José Dias Curto Teresa Eugénio 《Journal of Business Ethics》2012,108(4):417-428
This study provides empirical evidence on how corporate sustainability performance (CSP), as proxied by membership of the Dow Jones sustainability index, is reflected in the market value of equity. Using a theoretical framework combining institutional perspectives, stakeholder theory, and resource-based perspectives, we develop a set of hypotheses that relate the market value of equity to CSP. For a sample of North American firms, our preliminary results show that CSP has significant explanatory power for stock prices over the traditional summary accounting measures such as earnings and book value of equity. However, further analyses suggest that we should not focus on corporate sustainability itself. Our findings suggest that what investors really do is to penalize large profitable firms with low level of CSP. Firms with incentives to develop a high level of CSP not engaging on such strategy are, thus, penalized by the market. 相似文献
60.
Atlantic Economic Journal - 相似文献