企业社会责任
独创性
业务
价值(数学)
动态能力
实证研究
生物
心理学
营销
数学
统计
社会心理学
生态学
创造力
作者
Feibo Shao,Audrey J. Murrell,Xiaoping Zhao,Ke Zhang,Timothy A. Hart
出处
期刊:Journal of Strategy and Management
日期:2021-02-12
卷期号:14 (4): 545-561
被引量:5
标识
DOI:10.1108/jsma-03-2020-0050
摘要
Purpose Corporate social responsibility (CSR) and corporate social irresponsibility (CSIR) co-exist within many firms. Yet, without understanding how CSR and CSIR are related, our knowledge of these concepts is incomplete. This study initiatively explores four relationships between prior CSR/CSIR and subsequent CSR/CSIR. Design/methodology/approach This study uses the KLD database as the source of measures on CSR and CSIR. The final sample contains 1,820 firms and 14,420 firm-year observations from 1991 to 2013. The Arellano—Bond GMM estimator is used to test the hypotheses. Findings The empirical analyses yield the following results: (1) a positive relationship between prior CSR and subsequent CSR, (2) a negative relationship between prior CSR and subsequent CSIR, (3) a positive relationship between prior CSIR and subsequent CSR and (4) a positive relationship between prior CSIR and subsequent CSIR. Research limitations/implications This study provides comprehensive evidence of the dynamic relationships between CSR and CSIR by incorporating multiple relationships between these variables into a single study. It also identifies key contexts that shape these relationships and identifies several promising areas of further inquiry. Originality/value This study is the first to examine the dynamic CSR – CSIR relationships in a single study. Most previous studies investigate either CSR or CSIR; few studies have incorporated them into one study.
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