RT Article
T1 Deconstructing the Relationship Between Corporate Social and Financial Performance
JF Journal of business ethics
VO 102
IS 1
SP 59
OP 76
A1 Perrini, Francesco
A1 Russo, Angeloantonio
A1 Tencati, Antonio 1968-
A1 Vurro, Clodia
A2 Russo, Angeloantonio
A2 Tencati, Antonio 1968-
A2 Vurro, Clodia
LA English
YR 2011
UL https://ixtheo.de/Record/1785642626
AB For four decades, research on the role and responsibilities of business in society has centered on the business case for corporate social responsibility (CSR) and an increasing number of studies on the corporate social performance (CSP)—corporate financial performance (CFP) link emerged leading to controversial results. Heeding the call for a deeper understanding of the mechanisms linking certain CSR efforts to certain performance outcomes, this study provides a stakeholder-based organizing framework rooted in an extensive review of existing literature on the link between CSP and CFP. In so doing, we aim at guiding research and practice toward less simplistic understandings of the CSP–CFP connection, thus advancing the debate over the consequences of voluntary integrating CSR into business operations and into relationships with stakeholders. By disentangling specific drivers and outcomes of the CSP–CFP link, we underline the importance of setting clear boundaries and specifying levels of analysis to generate comparable results.
K1 Stakeholder Theory
K1 Multiple bottom line
K1 CSP–CFP link
K1 Corporate Social Responsibility
K1 Corporate Social Performance
DO 10.1007/s10551-011-1194-1