Title
Corporate social and financial performance: an extended stakeholder theory, and empirical test with accounting measures Corporate social and financial performance: an extended stakeholder theory, and empirical test with accounting measures
Author
Faculty/Department
Faculty of Applied Economics
Publication type
article
Publication
Dordrecht ,
Subject
Economics
Source (journal)
Journal of business ethics. - Dordrecht
Journal of business ethics. - Dordrecht
Volume/pages
79(2008) :3 , p. 299-310
ISSN
0167-4544
ISI
000254849200007
Carrier
E
Target language
English (eng)
Full text (Publishers DOI)
Affiliation
University of Antwerp
Abstract
Although agreement on the positive sign of the relationship between corporate social and financial performance is observed in the literature, the mechanisms that constitute this relationship are not yet well-known. We address this issue by extending managements stakeholder theory by adding insights from psychologys prospect decision theory and sociologys resource dependence theory. Empirically, we analyze an extensive panel dataset, including information on disaggregated measures of social performance for the S&P 500 in the 19972002 period. In so doing, we enrich the extant literature by focusing on stakeholder heterogeneity, perceptional framing, and disaggregated measures of corporate social performance
E-info
https://repository.uantwerpen.be/docman/iruaauth/5ab32a/30906a35b61.pdf
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