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- W1923097534 abstract "Abstract The corporate financial performance ( CFP )–corporate social performance ( CSP ) relationship has been investigated many times over the past few decades, yet the notion of CSP has generally been understood to be a single, monolithic aspect of corporate strategy. This article examines the common CFP–CSP understanding in three distinct ways: (1) by extending the evaluation of CSP as a complex, multistakeholder notion; (2) by analyzing CSP 's relationship with the firm's financial performance at a given point in time as a lead (independent) variable in the relationship and as a lag (dependent) variable in the relationship; and (3) for both positive and negative stakeholder relationships. The results indicate that the employee emerges as the stakeholder group most strongly linked to CFP, followed by the consumer stakeholder. The natural environment and the community stakeholder group are minimally associated with CFP. General support is found for a CFP–CSP relationship at a given point in time, with some support found for CSP as a lead (independent) variable. When used as a measure of financial performance, return on assets is more often correlated with CSP than is return on equity. These results and their implications are discussed." @default.
- W1923097534 created "2016-06-24" @default.
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- W1923097534 date "2014-09-01" @default.
- W1923097534 modified "2023-10-05" @default.
- W1923097534 title "Rethinking the Corporate Financial-Social Performance Relationship: Examining the Complex, Multistakeholder Notion of Corporate Social Performance" @default.
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- W1923097534 doi "https://doi.org/10.1111/basr.12035" @default.
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