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Managerial Practices and Corporate Social Responsibility

Najah Attig & Sean Cleary

Journal of Business Ethics 131 (1):121-136 (2015)

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Relaxed Financial Constraints and Corporate Social Responsibility.Najah Attig - 2023 - Journal of Business Ethics 189 (1):111-131.details This study fills an important gap in the literature by providing causal evidence of the impact of relaxing financial constraints on corporate social responsibility (CSR). To isolate this causal link, we examine the enactment of anti-recharacterization laws in some U.S. states, an exogenous shock that has strengthened creditor rights and eased financial constraints of the treated firms. Our difference-in-difference analysis suggests that relaxing financial constraints leads to higher CSR. This evidence is more pronounced in financially constrained firms, firms with more (...) Download Export citation Bookmark
New Evidence on the Role of the Media in Corporate Social Responsibility.Ajay Patel, Robert Nash, Omrane Guedhami & Sadok El Ghoul - 2019 - Journal of Business Ethics 154 (4):1051-1079.details Prior research suggests that the media plays an important information intermediary role in capital markets. We investigate the role of the media in influencing firms’ engagement in corporate social responsibility activities. Using a large sample of 4396 unique firms from 42 countries over the period 2003–2012, we find strong evidence that firms engage in more CSR activities if located in countries where the media has more freedom. This relation is robust to using various proxies for media freedom, an alternative source (...) Download Export citation Bookmark 12 citations
(1 other version)Managerial Efficiency, Corporate Social Performance, and Corporate Financial Performance.Seong Y. Cho & Cheol Lee - 2019 - Journal of Business Ethics 158 (2):467-486.details Managers face an ethical dilemma in the allocation of scarce resources to corporate social responsibility because the underlying managerial incentives behind such CSR spending can range from pure altruism to complete financial orientation. Despite the importance of the managerial role in implementing CSR, prior studies generally have treated the role of managers as an exogenous factor. This study builds on recent studies on the managerial characteristics in studies on CSR by examining how managerial efficiency influences the outcomes of CSR. Using (...) Download Export citation Bookmark 5 citations
The Local Roots of Corporate Social Responsibility.Najah Attig & Paul Brockman - 2017 - Journal of Business Ethics 142 (3):479-496.details We provide new evidence that the prosocial attitudes of local residents play a significant role in determining a firm’s corporate social responsibility engagement. We show that firms are more likely to engage in CSR initiatives when they are headquartered in areas with large senior citizen populations and where a large fraction of the population makes charitable donations. In contrast, we find that firms are less likely to engage in CSR initiatives when they are headquartered in areas with large religiously affiliated (...) Download Export citation Bookmark 7 citations
Do Firms Adjust Corporate Social Responsibility Engagement After a Focal Change in Credit Ratings?Alexander Witkowski, Nihat Aktas & Nikolaos Karampatsas - 2022 - Business and Society 61 (6):1684-1722.details This study revisits the relation between corporate performance and corporate social responsibility in the context of a major shift in firms’ credit risk status. Relying on corporate credit rating as a performance indicator, we examine whether firms under the scrutiny of rating agencies trade-off CSR engagement for credit quality improvement. To explore whether firms adjust their CSR engagement after a focal rating change, we focus on the investment–speculative grade threshold because of its importance in accessing the public debt market. We (...) Download Export citation Bookmark

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