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  1. Corporate Social Performance: A Review of Empirical Research Examining the Corporation–Society Relationship Using Kinder, Lydenberg, Domini Social Ratings Data. [REVIEW]James E. Mattingly - 2017 - Business and Society 56 (6):796-839.
    This article reviews empirical research of corporate social performance using Kinder, Lydenberg, Domini social ratings data through 2011. The review synthesizes 100 empirical studies, noting consistencies and inconsistencies among studies examining similar constructs. Notable consistencies were that, although accounting measures of financial performance were a positive outcome of CSP, the same was not often true of stock returns. Also, demographics of top management teams increased CSP strengths, but did not reduce concerns, whereas organizational decentralization reduced CSP concerns. Notable inconsistencies were (...)
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  • Corporate Social Performance and Firm Risk: A Meta-Analytic Review.Marc Orlitzky & John D. Benjamin - 2001 - Business and Society 40 (4):369-396.
    Building on earlier work on the relationship between corporate social performance (CSP) and a firm’s financial performance, this integrative empirical study supports the theoretical argument that the higher a firm’s CSP the lower its financial risk. Specifically, the relationship between CSP and risk appears to be one of reciprocal causality, because prior CSP is negatively related to subsequent financial risk, and prior financial risk is negatively related to subsequent CSP. Additionally, CSP is more strongly correlated with measures of market risk (...)
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  • Does firm size comfound the relationship between corporate social performance and firm financial performance?Marc Orlitzky - 2001 - Journal of Business Ethics 33 (2):167 - 180.
    There has been some theoretical and empirical debate that the positive relationship between corporate social performance (CSP) and firm financial performance (FFP) is spurious and in fact caused by a third factor, namely large firm size. This study examines this question by integrating three meta-analyses of more than two decades of research on (1) CSP and FFP, (2) firm size and CSP, and (3) firm size and FFP into one path-analytic model. The present study does not confirm size as a (...)
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  • The Causal Effect of Corporate Governance on Corporate Social Responsibility.Hoje Jo & Maretno A. Harjoto - 2012 - Journal of Business Ethics 106 (1):53-72.
    In this article, we examine the empirical association between corporate governance (CG) and corporate social responsibility (CSR) engagement by investigating their causal effects. Employing a large and extensive US sample, we first find that while the lag of CSR does not affect CG variables, the lag of CG variables positively affects firms’ CSR engagement, after controlling for various firm characteristics. In addition, to examine the relative importance of stakeholder theory and agency theory regarding the associations among CSR, CG, and corporate (...)
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  • Beyond Resources The Mediating Effect of Top Management Discretion and Values on Corporate Philanthropy.Ann K. Buchholtz, Allen C. Amason & Matthew A. Rutherford - 1999 - Business and Society 38 (2):167-187.
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  • Measurement of Corporate Social Action.James E. Mattingly & Shawn L. Berman - 2006 - Business and Society 45 (1):20-46.
    The contribution of this work is a classification of corporate social action underlying the Social Ratings Data compiled by Kinder Lydenburg Domini Analytics, Inc. We compare extant typologies of corporate social action to the results of our exploratory factor analysis. Our findings indicate four distinct latent constructs that bear resemblance to concepts discussed in prior literature. Akey finding of our research is that positive and negative social action are both empirically and conceptually distinct constructs and should not be combined in (...)
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  • Having, Giving, and Getting: Slack Resources, Corporate Philanthropy, and Firm Financial Performance.Bruce Seifert, Sara A. Morris & Barbara R. Bartkus - 2004 - Business and Society 43 (2):135-161.
    This study investigates financial correlates of corporate philanthropy in Fortune 1000 companies using structural equation modeling. The results suggest that cash flow (one of the most discretionary types of organizational slack) has a significant impact on a firm’s cash donations to charitable causes, but monetary donations do not affect firm financial performance. These findings support the accepted view of corporate philanthropy as a discretionary social responsibility and the traditional thinking about firm giving in the business and society literature—that doing well (...)
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  • Measuring Corporate Social Responsibility and Impact: Enhancing Quantitative Research Design and Methods in Business and Society Research.Dirk Matten, Bryan W. Husted, Irene Henriques & Andrew Crane - 2017 - Business and Society 56 (6):787-795.
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