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| Tekijä: | Surroca, J. Tribo, J.A. Waddock, S. |
| Otsikko: | Corporate responsibility and financial performance: the role of intangible resources |
| Lehti: | Strategic Management Journal
2010 : MAY, VOL: 31:5, p. 463-490 |
| Asiasana: | corporate responsibility social responsibility financial performance intangible assets stakeholders theories |
| Vapaa asiasana: | CSR |
| Kieli: | eng |
| Tiivistelmä: | In this paper, the effects of a firm's intangible resources (herein as: int-rcs.) in mediating the relationship btw. corporate responsibility (CR) and financial performance (as: fin-perf.) are examined. Previous empirical findings of a positive relationship btw. social and fin-perf. are hypothesized of being possibly false due to the researchers' failure in taking into account the mediating effects of int-rcs. There is indicated to be no direct relationship btw. CR and fin-perf. Yet, only an indirect relationship is indicated relying on the mediating effect of a firm's int-rcs. This study's theoretical contention is based on using of a database with nearly 600 companies from 28 countries. |
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