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| Author: | Soana, M.-G. |
| Title: | The relationship between corporate social performance and corporate financial performance in the banking sector |
| Journal: | Journal of Business Ethics
2011 : NOV, VOL. 104:1, p. 133-148 |
| Index terms: | social responsibility business ethics banking financial performance competitive advantage |
| Language: | eng |
| Abstract: | This article analyzes the ways of proxing corporate social performance (CSP) and the possible link between CSP (measured by ethical rating) and corporate financial performance (CFP)(measured by market and accounting ratios) in the banking sector with the use of correlation methodology. This has been done previously by many Anglo-American studies since the 1970s, but they have produced conflicting results and generalized and coherent conclusions have been found inadequate. The results of this article show that there is no statistically significant link between CSP and CFP. |
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