企业社会绩效与财务绩效关系的深入研究——对前人研究的综合考察

IF 7.1 3区 管理学 Q1 BUSINESS
David Robles-Elorza , Leire San-Jose , Sara Urionabarrenetxea
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引用次数: 4

摘要

企业社会绩效(CSP)和企业财务绩效(CFP)在过去十五年中得到了广泛的研究。这些在研究和出版方面的重大努力可能会产生一致的结果,但事实并非如此;本文旨在研究为什么他们之间没有达成共识。通过使用Scopus获得的文献计量数据,本文考察了已发表作品的四个文献计量指标(期刊、作者、国家、地区)。我们查找1977年至2018年间的论文,共发现371篇。研究结果表明,至少有五种关键期刊在CSP-CFP关系中发表。作者之间缺乏共现性,关于领域,发现了两种不同的视角:一种基于可持续性和社会责任,另一种与营销联系更紧密,这两种视角可以通过利益相关者理论联系起来。它使用文献计量方法做出了贡献,它表明了围绕CSP-CFP之间的关系调整结果的理由,并打开了创建理论的窗口。最后,本文的研究结果为研究者提供了对社会责任发展的见解。这一领域的结果差异丰富了分析,但并没有导致对科学的单一贡献,从而降低了将研究引导到单一理论中的潜力。只有当贡献能够集中在将它们联系在一起的关系上:利益相关者理论时,这才是可能的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Deep-diving into the relationship between Corporate Social Performance and Corporate Financial Performance - A comprehensive investigation of previous research
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来源期刊
CiteScore
11.70
自引率
3.40%
发文量
30
审稿时长
50 weeks
期刊介绍: European Research on Management and Business Economics (ERMBE) was born in 1995 as Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE). The journal is published by the European Academy of Management and Business Economics (AEDEM) under this new title since 2016, it was indexed in SCOPUS in 2012 and in Thomson Reuters Emerging Sources Citation Index in 2015. From the beginning, the aim of the Journal is to foster academic research by publishing original research articles that meet the highest analytical standards, and provide new insights that contribute and spread the business management knowledge
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