Predicting Corporate Social Responsiveness: A Model Drawn from Three Perspectives  

Oleh:

Beliveau, Barbara ; Cottrill, Melville ; O'Neill, Hugh M.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 13 no. 9 (Sep. 1994), page 731-738.
Topik: Corporate Social Responsiveness

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.20 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Most studies of corporate social responsiveness (CSR) focus on the relationship between CSR and profit. Here, we use three perspectives (institutional theory, economic theory and agency theory) to explain CSR. Industry norms, amrket share and indicators of management reputations predict variance in CSR. The combined perspectives improve understanding of both CSR and the CSR-profit relationship in two ways. First, they suggest that CSR levels and their relationship with profit will vary by industry. Second,t hey suggest that stock market measures and accounting measures will respond differently to CSR measures. Stock market measures lead, while accounting measures lag, CSR.

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