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김민중

Kim, MinChung
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Effects of Corporate Social Responsibility on Firm Financial Performance: A Competitive-Action Perspective

Author(s)
Kim, Kwang-HoKim, MinChungQian, Cuili
Issued Date
2018-03
DOI
10.1177/0149206315602530
URI
https://scholarworks.unist.ac.kr/handle/201301/21124
Fulltext
http://journals.sagepub.com/doi/abs/10.1177/0149206315602530
Citation
JOURNAL OF MANAGEMENT, v.44, no.3, pp.1097 - 1118
Abstract
We attempt to provide a more nuanced view of the relationship between corporate social responsibility (CSR) and firm financial performance using a competitive-action perspective. We argue that competitive action should be considered as an important contingency that determines the effects of CSR activities on firm financial performance. Using data for 113 publicly listed U.S. firms in the software industry between 2000 and 2005, we found that socially responsible activities (positive CSR) enhance firm financial performance when the firm’s competitive-action level is high, whereas socially irresponsible activities (negative CSR) actually improve firm financial performance when the competitive-action level is low. By introducing competitive action as an important contingency, this study contributes to the literature on CSR and strategic management.
Publisher
SAGE PUBLICATIONS INC
ISSN
0149-2063

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