Understanding the dynamic relationships between CSR and CSIR
| Autor: | Feibo Shao, Audrey J. Murrell, Ke Zhang, Timothy A. Hart, Xiaoping Zhao |
|---|---|
| Rok vydání: | 2021 |
| Předmět: |
Knowledge management
business.industry Negative relationship Strategy and Management 0502 economics and business 05 social sciences Positive relationship Corporate social responsibility 050211 marketing Business Business and International Management 050203 business & management Corporate social irresponsibility |
| Zdroj: | Journal of Strategy and Management. 14:545-561 |
| ISSN: | 1755-425X |
| DOI: | 10.1108/jsma-03-2020-0050 |
| Popis: | PurposeCorporate 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/approachThis 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.FindingsThe 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/implicationsThis 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/valueThis 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. |
| Databáze: | OpenAIRE |
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