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| Author: | Callan, S.J. Thomas, J.M. |
| Title: | Corporate financial performance and corporate social performance: An update and reinvestigation |
| Journal: | Corporate Social Responsibility and Environmental management
2009 : MAR/APR, VOL. 16:2, p. 61-78 |
| Index terms: | financial performance business ethics corporate responsibility social responsibility growth models |
| Language: | eng |
| Abstract: | This paper performs an updated study of the corporate social performance-corporate financial performance (CSP-CFP) relationship, testing two approaches to measuring CSP, controlling for key variables (here as: vrbls.), and testing for non-linearity of certain independent vrbls. A positive CSP-CFP relationship is found to support proponents of stakeholder theory. It is also determined that empirical models specifying two CSP component measures are stronger than those using a fully aggregated measure. Control vrbls. are found to be obliged to be properly specified to avoid bias etc. |
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