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Toward a Conceptual Integration of Corporate Social and Financial Performance

In: Handbook of Integrated CSR Communication

Author

Listed:
  • Diane L. Swanson

    (Kansas State University)

  • Marc Orlitzky

    (University of South Australia Business School)

Abstract

We describe the potential for an integrative perspective on corporate social performance in two distinct models. The first builds on previous research to demonstrate the theory building possibilities for conceptual integration. By extension, the second model of value attunement shows how an organization can become responsible when the executive strives to embed values in organizational decisions that facilitate the triple bottom line of social, environmental, and economic performance. According to the attunement model, the executive who strives for these goals will necessarily understand the significance of establishing means of communicating value information in the organization and between the organization and its external constituents. We move toward an integration of corporate social and financial performance by summarizing the various competitive benefits that attunement may yield for the socially and environmentally responsible firm.

Suggested Citation

  • Diane L. Swanson & Marc Orlitzky, 2017. "Toward a Conceptual Integration of Corporate Social and Financial Performance," CSR, Sustainability, Ethics & Governance, in: Sandra Diehl & Matthias Karmasin & Barbara Mueller & Ralf Terlutter & Franzisca Weder (ed.), Handbook of Integrated CSR Communication, pages 129-148, Springer.
    • Handle: RePEc:spr:csrchp:978-3-319-44700-1_8
    DOI: 10.1007/978-3-319-44700-1_8
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    Cited by:

    1. Eduardo Ortas & Igor Álvarez & Eugenio Zubeltzu, 2017. "Firms’ Board Independence and Corporate Social Performance: A Meta-Analysis," Sustainability, MDPI, vol. 9(6), pages 1-26, June.

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