Matches in SemOpenAlex for { <https://semopenalex.org/work/W2899469217> ?p ?o ?g. }
- W2899469217 endingPage "3608" @default.
- W2899469217 startingPage "3592" @default.
- W2899469217 abstract "Purpose Considering the increasing significance of corporate social responsibility (CSR) in the corporate world and the mixed findings of the financial implication of CSR investment in the financial economics literature, the purpose of this study is to examine the relationship between (im)material CSR investment and firm performance and the moderating role of airline type and economic conditions based on the stakeholder theory and institutional pressure argument. Design/methodology/approach This study uses a two-way random-effects model by firm and year along with using clustering coefficient estimation by firm to control for the possibility of inflated standard errors because of autocorrelation across years within a given firm. Findings This study finds that both material and immaterial CSR initiatives do not directly influence firm performance, but airline type and economic conditions do moderate the relationship. In specific, the study found that airlines’ investments in material CSR initiatives show an indifferent effect on firm performance between low-cost and full-service carriers and also between non-recessionary and recessionary periods. On the other hand, investments in immaterial CSR initiatives present different impacts on firm performance between low-cost and full-service carriers and between non-recessionary and recessionary periods. In details, the effect is more negative for low-cost carriers and recessionary periods than full-service carriers and non-recessionary periods. Originality/value This is the first empirical investigation of materiality for the airline industry in relation to firm performance using the industry-specific Materiality Map developed by the Sustainability Accounting Standards Board. Further, this study incorporates two additional moderators (airline type and economic conditions) to enhance the understanding of the proposed relationships between (im)material CSR and firm performance." @default.
- W2899469217 created "2018-11-09" @default.
- W2899469217 creator A5053963238 @default.
- W2899469217 creator A5066569021 @default.
- W2899469217 creator A5075652176 @default.
- W2899469217 date "2018-10-31" @default.
- W2899469217 modified "2023-10-02" @default.
- W2899469217 title "Strategic CSR for airlines: does materiality matter?" @default.
- W2899469217 cites W1527388954 @default.
- W2899469217 cites W1530877066 @default.
- W2899469217 cites W1719613879 @default.
- W2899469217 cites W1831287890 @default.
- W2899469217 cites W1942715114 @default.
- W2899469217 cites W1964911268 @default.
- W2899469217 cites W1978405790 @default.
- W2899469217 cites W1979927021 @default.
- W2899469217 cites W1981656228 @default.
- W2899469217 cites W1991667589 @default.
- W2899469217 cites W1999169511 @default.
- W2899469217 cites W2010053310 @default.
- W2899469217 cites W2038356040 @default.
- W2899469217 cites W2050820866 @default.
- W2899469217 cites W2056284804 @default.
- W2899469217 cites W2069628424 @default.
- W2899469217 cites W2069857911 @default.
- W2899469217 cites W2085126466 @default.
- W2899469217 cites W2095177382 @default.
- W2899469217 cites W2102794150 @default.
- W2899469217 cites W2103810259 @default.
- W2899469217 cites W2116589056 @default.
- W2899469217 cites W2118836230 @default.
- W2899469217 cites W2131863305 @default.
- W2899469217 cites W2141958938 @default.
- W2899469217 cites W2153784191 @default.
- W2899469217 cites W2164639462 @default.
- W2899469217 cites W2169018636 @default.
- W2899469217 cites W2170880673 @default.
- W2899469217 cites W2215623310 @default.
- W2899469217 cites W2341338127 @default.
- W2899469217 cites W2526419767 @default.
- W2899469217 cites W2556081079 @default.
- W2899469217 cites W2752723249 @default.
- W2899469217 cites W2768598324 @default.
- W2899469217 cites W3021203231 @default.
- W2899469217 cites W3123282572 @default.
- W2899469217 cites W3123478739 @default.
- W2899469217 cites W3124868009 @default.
- W2899469217 cites W3125582413 @default.
- W2899469217 cites W370276998 @default.
- W2899469217 doi "https://doi.org/10.1108/ijchm-10-2017-0697" @default.
- W2899469217 hasPublicationYear "2018" @default.
- W2899469217 type Work @default.
- W2899469217 sameAs 2899469217 @default.
- W2899469217 citedByCount "22" @default.
- W2899469217 countsByYear W28994692172019 @default.
- W2899469217 countsByYear W28994692172020 @default.
- W2899469217 countsByYear W28994692172021 @default.
- W2899469217 countsByYear W28994692172022 @default.
- W2899469217 countsByYear W28994692172023 @default.
- W2899469217 crossrefType "journal-article" @default.
- W2899469217 hasAuthorship W2899469217A5053963238 @default.
- W2899469217 hasAuthorship W2899469217A5066569021 @default.
- W2899469217 hasAuthorship W2899469217A5075652176 @default.
- W2899469217 hasConcept C107038049 @default.
- W2899469217 hasConcept C121955636 @default.
- W2899469217 hasConcept C123307717 @default.
- W2899469217 hasConcept C138885662 @default.
- W2899469217 hasConcept C141261163 @default.
- W2899469217 hasConcept C144024400 @default.
- W2899469217 hasConcept C144133560 @default.
- W2899469217 hasConcept C162853370 @default.
- W2899469217 hasConcept C17744445 @default.
- W2899469217 hasConcept C18903297 @default.
- W2899469217 hasConcept C190248442 @default.
- W2899469217 hasConcept C199539241 @default.
- W2899469217 hasConcept C27548731 @default.
- W2899469217 hasConcept C2776950860 @default.
- W2899469217 hasConcept C36289849 @default.
- W2899469217 hasConcept C40700 @default.
- W2899469217 hasConcept C43246008 @default.
- W2899469217 hasConcept C86803240 @default.
- W2899469217 hasConcept C94625758 @default.
- W2899469217 hasConceptScore W2899469217C107038049 @default.
- W2899469217 hasConceptScore W2899469217C121955636 @default.
- W2899469217 hasConceptScore W2899469217C123307717 @default.
- W2899469217 hasConceptScore W2899469217C138885662 @default.
- W2899469217 hasConceptScore W2899469217C141261163 @default.
- W2899469217 hasConceptScore W2899469217C144024400 @default.
- W2899469217 hasConceptScore W2899469217C144133560 @default.
- W2899469217 hasConceptScore W2899469217C162853370 @default.
- W2899469217 hasConceptScore W2899469217C17744445 @default.
- W2899469217 hasConceptScore W2899469217C18903297 @default.
- W2899469217 hasConceptScore W2899469217C190248442 @default.
- W2899469217 hasConceptScore W2899469217C199539241 @default.
- W2899469217 hasConceptScore W2899469217C27548731 @default.
- W2899469217 hasConceptScore W2899469217C2776950860 @default.
- W2899469217 hasConceptScore W2899469217C36289849 @default.
- W2899469217 hasConceptScore W2899469217C40700 @default.