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Strategic corporate...
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Belu, Constantin,1977
(författare)
Strategic corporate social responsibility and economic performance
- Artikel/kapitelEngelska2013
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LIBRIS-ID:oai:gup.ub.gu.se/160048
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https://gup.ub.gu.se/publication/160048URI
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https://doi.org/10.1080/00036846.2012.676734DOI
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Ämneskategori:ref swepub-contenttype
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Ämneskategori:art swepub-publicationtype
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This article proposes a novel Corporate Social Responsibility (CSR) index based on a Data Envelopment Analysis (DEA) model. Acknowledging the argument that companies might favour those CSR dimensions that provide strategic competitive advantages, we argue that the index can capture companies' strategic approach to CSR. Furthermore, our findings reveal a neutral relationship between this strategic CSR index and economic performance as measured by Return on Assets (ROA) and Tobin's Q, when controlling for firm unobserved heterogeneity and past economic performance. By contrast, an equally-weighted index of the same CSR indicators is found to be negatively related with ROA, which reinforces our claim that this specific DEA-based index is a measure of strategic CSR.
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Manescu, Cristiana,1984Gothenburg University,Göteborgs universitet,Institutionen för nationalekonomi med statistik,Department of Economics(Swepub:gu)xmancr
(författare)
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Göteborgs universitetInstitutionen för nationalekonomi med statistik
(creator_code:org_t)
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Ingår i:Applied Economics: Informa UK Limited45:19, s. 2751-27640003-68461466-4283
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