The effect of changing economic conditions on attitudes toward corporate social responsibility

Ghitulescu, Brenda E.

doi:10.1504/ijbge.2012.047540

Cited by 2 publications

(2 citation statements)

References 59 publications

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“…The financial implications of corporate CSR are multi-faceted. First, there is the impetus the economy has on companies engaging in CSR activities (Ghitulescu and Neves, 2012). Then, there is the issue of how these activities affect firm performance (Bird et al, 2016;Faisal et al, 2018;Focacci, 2011;Hussain, 2006;Miller et al, 2007;Sharma et al, 2019).…”

Section: Relationships Between Csr and Corporate Governancementioning

confidence: 99%

An analysis of the ethical frameworks and financial outcomes of corporate social responsibility and business press reporting of US pharmaceutical companies

LaVan

Cook

Žilić

2021

IJBGE

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We use content analysis to discern ethical patterns of communication differences between the business press and corporate social responsibility (CSR) reports in the US pharmaceutical sector. The methodology is based on content analysis of documents in the public domain, rather than based on surveys or interviews of other empirical work, allowing for replication and transparency. The qualitative and statistical analysis of our data indicates that there are statistically significant differences between how CSR is communicated in the business press and in the CSR documents themselves. However, there was not a statistical relationship between having a formal CSR report and financial outcome as measured by return on assets. The results indicate that individuals and organisations charged with communicating the organisations' activities should be cognisant of where there are differences and should develop communication processes to assure the company is disseminating the correct message in the reporting of their CSR activities.

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