A Corporate Social Performance–Corporate Financial Performance Behavioral Model for Consumers

Schuler, Douglas A.; Cording, Margaret

doi:10.5465/amr.2006.21318916

Cited by 377 publications

(271 citation statements)

References 59 publications

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“…This result implies that the link between CSR and firm performance will be mediated by some other variables [16]. Based on these arguments [16,17,19] and from the developed hypotheses, we argue that a company that invests in CSR activities will improve the intellectual capital of a firm, which consequently increases its performance. Therefore, we posit the fourth hypothesis as follows:…”

Section: Hypothesis 3: a Positive Relationship Exists Between Intellementioning

confidence: 70%

“…However, investment in CSR activities will have not only a direct effect on firm performance, but also an indirect effect through several mediating variables because of the nature underlying the CSR concept [17,19]. This result implies that the link between CSR and firm performance will be mediated by some other variables [16].…”

Section: Hypothesis 3: a Positive Relationship Exists Between Intellementioning

confidence: 99%

“…For example, consumers demand highly environmentally friendly products and services, a legal agency requires companies to adopt a non-toxic and low CO2 emission production process, the local community expects companies to provide more philanthropic funds to society, or shareholders require companies to improve corporate governance to secure their investments. Such forces from stakeholders motivate firms to engage in a variety of CSR activities [19]. However, depending on the intensity level of these forces in various industries, firms will respond to CSR issues in different ways, generating diverse consequences.…”

Section: Moderating Role Of Industry Typementioning

confidence: 99%

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An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

2015

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Abstract:The effect of corporate social responsibility (CSR) on financial performance has important implications for enterprises, communities, and countries, and the significance of this issue cannot be ignored. Therefore, this paper proposes an integrated model to explain the influence of CSR on financial performance with intellectual capital as a mediator and industry type as a moderator. Empirical results indicate that intellectual capital mediates the relationship between CSR and financial performance, and industry type moderates the direct influence of CSR on financial performance. Such results have critical implications for both academia and practice.

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Section: Hypothesis 3: a Positive Relationship Exists Between Intellementioning

confidence: 70%

Section: Hypothesis 3: a Positive Relationship Exists Between Intellementioning

confidence: 99%

Section: Moderating Role Of Industry Typementioning

confidence: 99%

See 1 more Smart Citation

An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

2015

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“…Therefore, it is important to consider more complex possibilities (such as accounting for underlying organizational variables that possibly moderate or mediate) when examining this relationship (McWilliams and Siegel 2000; Schuler and Cording 2006;Eiadat et al 2008). Vogel (2005) suggested that the EP-FP relationship depends on the context of the specific issue at hand because specific circumstances would alter the nature of the relationship.…”

Section: The Case For More Complex Relationshipsmentioning

confidence: 99%

“…Vogel (2005) suggested that the EP-FP relationship depends on the context of the specific issue at hand because specific circumstances would alter the nature of the relationship. For example, the role of good management skills in translating good environmental actions to profits has been highlighted (Schuler and Cording 2006;Peloza and Papania 2008). The indirect impact of the role of industry sector has been highlighted by Lopez-Gamero et al (2009).…”

Section: The Case For More Complex Relationshipsmentioning

confidence: 99%

Understanding Complexity: the Curvilinear Relationship Between Environmental Performance and Firm Performance

Ramanathan

2016

J Bus Ethics

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The nature of the relationship between environmental performance (EP) and firm performance (FP) of corporations is a long standing and contentious issue in the literature. This study is intended to advance this debate by arguing for the existence of curvilinear relationship and empirically testing the same using survey data on UK manufacturing firms. FP is captured in terms of growth in sales and market share. Our results show evidence for a quadratic relationship-as firms improve their EP, they seem to achieve much higher levels of FP. These results are consistent with the resource-based view of a firm; as firms engage in EP activities, they are able to gain inimitable knowledge that helps in further learning to further improve performance. Based on our results, we suggest that new studies focus on strategies to extend the period of increasing returns and maximizing the benefits of the positive association between EP and FP.

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Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?

et al. 2020

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The concept of reporting nonfinancial information within the annual report, so-called Integrated Reporting (IR) is a rising topic in reporting practice. Supporters claim that IR provides a better view regarding the value creation of a firm.This study investigates the value relevance of IR and the influence of certain characteristics such as assurance. Thus, this paper contributes to the existing literature by examining the actual advantages for firms when adopting an IR approach.The Ohlson model is applied for the market valuation of 50 companies of the STOXX Europe 50 between the years 2010 and 2016. The results of this study support the cost-concerned school by showing a negative influence on the market value. Nonetheless, the study suggests that the quality of the reports is relevant for market valuation, as the negative effect is mitigated by the quality of the reports.

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A Corporate Social Performance–Corporate Financial Performance Behavioral Model for Consumers

Cited by 377 publications

References 59 publications

An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

Understanding Complexity: the Curvilinear Relationship Between Environmental Performance and Firm Performance

Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?

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