The Co-Evolution of CSR Practices within Firms: Are Corporate Environmental and Social Improvements Competing or Mutually Reinforcing?

• 발행기관: 한국윤리경영학회
• 저자명: 유다선 문정빈 Felix Reimann
• 간행물 정보: 『한국윤리경영학회 학술대회 발표논문집』2018년 추계학술대회 발표논문집, 15~34쪽, 전체 20쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2018.10.30

영문 초록

How do social and environmental dimensions of corporate social responsibility (CSR) co-evolve within firms? Are improvements in the two dimensions competing, or mutually re-enforcing? Based on the attention-based view, plausible arguments for both perspectives can be developed, taking into account the respective concepts of attention selectivity or attention spillover. Further, we hypothesize that the described relationships are moderated by firms’ resource constraints, industry, and development status of the home country. We test the developed hypotheses with a large-scale dataset containing a sample of 15,917 firm-year observations from 329 industries and 38 countries during 2008-2017. The analysis reveals that improvements in social and environmental aspects of CSR are mutually re-enforcing. Additionally, the moderating effects of resource constraints and industry are supported. Our results imply that firms could improve their broader CSR performance by focusing ona lighthouse(a byproduct of a signal)projects in select areas. Our findings have implications for theory and practice regarding CSR improvement.

목차

Ⅰ. Introduction

Ⅱ. Theoretical development

Ⅲ. Hypotheses

Ⅳ. Methodology

Ⅴ. Results

Ⅵ. Discussion and conclusion

키워드

co-evolution of CSR CSR improvement lighthouse effect attention spillovers attention selectivity