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Walk the talk? How symbolic and substantive CSR actions affect firm performance depending on stakeholder proximity
Edinger-Schons, Laura Marie
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Steinmeier, Maria
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DOI:
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https://doi.org/10.1002/csr.1381
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URL:
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https://www.researchgate.net/publication/281196124...
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Weitere URL:
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http://onlinelibrary.wiley.com/doi/10.1002/csr.138...
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Dokumenttyp:
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Zeitschriftenartikel
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Erscheinungsjahr:
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2016
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Titel einer Zeitschrift oder einer Reihe:
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Corporate Social Responsibility and Environmental Management
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Band/Volume:
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23
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Heft/Issue:
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6
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Seitenbereich:
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358-372
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Ort der Veröffentlichung:
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Chichester
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Verlag:
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Wiley-Blackwell
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ISSN:
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1535-3958 , 1535-3966
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Sprache der Veröffentlichung:
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Englisch
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Einrichtung:
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Fakultät für Betriebswirtschaftslehre > Sustainable Business (Edinger-Schons 2015-2022)
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Fachgebiet:
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650 Management
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Freie Schlagwörter (Englisch):
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Corporate Social Responsibility (CSR) , symbolic and substantive CSR actions , stakeholder proximity , neo-institutional theory, stakeholder theory , corporate citizenship , employee support , green-washing , decoupling
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Abstract:
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Drawing on neo-institutional and stakeholder theory, this study examines the link between a firm’s corporate social responsibility (CSR) actions and its financial performance. The authors investigate whether and how a firm’s symbolic (“talk”) and substantive (“walk”) CSR actions, alone or combined, affect financial performance depending on the main stakeholder group they are directed at (i.e., high-proximity internal stakeholders such as employees versus low-proximity external stakeholders such as customers or the wider society). In a comparison of two domains targeting either high- or low-proximity stakeholders, results show that substantive/symbolic CSR actions have a positive impact/no impact on financial performance if directed toward high-proximity stakeholders, and that the opposite is true of actions directed at low-proximity stakeholders. Further, results show that low-proximity stakeholders have greater difficulty distinguishing between mere talk and real walk. The study relies on an international, cross-industry dataset from Thomson Reuters’ Asset4ESG and Datastream from 2002 to 2011.
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
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