The Moderating Effect of Environmental Munificence and Dynamism on the Relationship Between Discretionary Social Responsibility and Firm Performance

This study examines the relationships between a company's emphasis on discretionary social responsibility, environment, and firm performance. It tests the proposition that environmental munificence and dynamism moderate the relationship between discretionary social responsibility and financial...

Full description

Saved in:  
Bibliographic Details
Published in:Journal of business ethics
Authors: Goll, Irene (Author) ; Rasheed, Abdul A. (Author)
Format: Electronic Article
Language:English
Check availability: HBZ Gateway
Journals Online & Print:
Drawer...
Fernleihe:Fernleihe für die Fachinformationsdienste
Published: Springer Science + Business Media B. V 2004
In: Journal of business ethics
Further subjects:B Social Responsibility
B Environment (Art)
B Firm Performance
Online Access: Volltext (JSTOR)
Volltext (lizenzpflichtig)
Description
Summary:This study examines the relationships between a company's emphasis on discretionary social responsibility, environment, and firm performance. It tests the proposition that environmental munificence and dynamism moderate the relationship between discretionary social responsibility and financial performance. Social responsibility was measured with a three-item scale in a sample of 62 firms using a questionnaire. Environmental munificence and dynamism were measured using archival sources as was financial performance (return on assets and return on sales). The results of moderated regression analyses and subgroup analyses found a significant moderating effect of environment on the social responsibility-firm performance relationship. Discretionary social responsibility contributes to firm performance in environments that are dynamic and munificent.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1023/B:BUSI.0000013862.14941.4e