search query: @indexterm FINANCIAL PERFORMANCE / total: 367
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| Author: | Laan, G. van der Ees, H. van Witteloostuijn, A. van |
| Title: | Corporate social and financial performance: An extended stakeholder theory, and empirical test with accounting measures |
| Journal: | Journal of Business Ethics
2008 : MAY II, VOL. 79:3, p. 299-310 |
| Index terms: | social responsibility financial performance stakeholders theories |
| Language: | eng |
| Abstract: | The mechanisms that constitute the positive relationship between corporate social and financial performance are not yet well-known in the literature. This issue is examined in this paper by extending management's stakeholder theory by adding insights from sociology's resource dependence theory and psychology's prospect decision theory. The researchers empirically explore a panel dataset, including decomposed information about dimensions of corporate social performance for the S&P 500 in the 1997-2002 period. The paper focuses on stakeholder heterogeneity, perceptional framing, and on disaggregated measures of corporate social performance. |
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