Article2008

Toward a General Theory of CSRs

Paul C. Godfrey · Nile W. Hatch · Jared M. Hansen

96 citations0/0 files storedBusiness & Society

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Corporate Identity and Reputation

Abstract

Corporate social responsibility (CSR) is a tortured concept. A number of alternative definitions of the construct exist at the theoretical level, and much debate surrounds the meaning (and its related implications for practice) of the term. Empirically, CSR research reaches few remarkable conclusions. In this article, the authors reconceptualize CSR into a number of discrete corporate social responsibilities (CSRs), each of which can have a positive or negative social impact, and each of which has an endogenous managerially driven component and an exogenous stakeholder-driven component. Using an industry-level sample drawn from the KLD database, the authors test the impact of hypothesized drivers of CSR on various CSRs.

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References

1979A Three-Dimensional Conceptual Model of Corporate Performance 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 1989Asset Stock Accumulation and Sustainability of Competitive Advantage 1995Institutions and organizations 2003Analysis of Panel Data 2001Corporate Social Responsibility: A Theory of the Firm Perspective 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK 1999Corporate Social Responsibility

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