企业战略、企业社会责任活动和财务绩效

IF 0.9 Q3 BUSINESS, FINANCE
Joanna L. Y. Ho, Fu-Hsuan Hsu, C. Lee
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引用次数: 3

摘要

这项研究考察了商业战略(探矿者与捍卫者)与企业社会责任之间的一致性如何影响公司绩效。CSR有不同类型;一些涉及内部利益相关者,另一些涉及外部利益相关者。外部社会责任可以带来公众知名度和公司声望,而内部社会责任可以加强员工关系。我们使用美国上市公司是因为数据更容易获得,并且发现外部(内部)企业社会责任与探矿者(维权者)的财务业绩之间的正相关关系比维权者(探矿者)更强。我们进一步发现,与国内公司相比,跨国公司的正相关关系更为深刻。我们的研究为现有的国际会计、企业社会责任和商业战略文献做出了贡献。我们的研究结果对全球市场的管理者具有重要意义,表明承担不同类型的企业社会责任可以增加公司的竞争优势,同时改善社会和经济条件。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Business Strategy, Corporate Social Responsibility Activities, and Financial Performance
This study examines how the alignment between business strategy (prospector vs. defender) and CSR affects company performance. There are different types of CSR; some involve internal stakeholders, and others involve external stakeholders. While external CSR may bring public visibility and company prestige, internal CSR can strengthen employee relations. We use the U.S. publicly listed companies because the data is more readily available and find a stronger positive relationship between external (internal) CSR and financial performance for prospectors (defenders) than for defenders (prospectors). We further find that the positive relationship is more profound for multinational companies than for domestic companies. Our study contributes to the extant literature on international accounting, CSR, and business strategy. Our findings have significant implications for managers in global markets, demonstrating that undertaking different types of CSR can increase their company’s competitive advantages and simultaneously advance social and economic conditions.
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来源期刊
CiteScore
1.40
自引率
16.70%
发文量
19
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