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Corporate Social Responsibility and Firms’ Performance: A Stratigraphical Analysis

Author

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  • Comincioli, Nicola
  • Poddi, Laura
  • Vergalli, Sergio

Abstract

Over the last two decades in OECD countries an increasing number of firms are obtaining certification as Socially Responsible (CSR is the acronym for Corporate Social Responsibility). Several studies (including Preston and O’Bannon, 1997; Waddock and Graves, 1997; McWilliams and Sieger, 2001; Ullman, 1985) have sought to test whether there is a relation between Social Responsibility certification and the firms’ performance. Our work builds a CSR index that intersects two of the three main international indices (Domini 400 Social Index, Dow Jones Sustainability World Index, FTSE4Good Index), in order to overcome some problems related to the multiplicity of CSR definitions and certifications. By using this database, our work carries out a stratigraphical analysis in order to verify whether some variables are statistically different in the CSR group with respect to the benchmark case (non-CSR). The main results show that there are several interesting differences in some economic indicators between CSR and non-CSR firms and between USA and EU, and among different industrial sectors.

Suggested Citation

  • Comincioli, Nicola & Poddi, Laura & Vergalli, Sergio, 2012. "Corporate Social Responsibility and Firms’ Performance: A Stratigraphical Analysis," Economy and Society 139488, Fondazione Eni Enrico Mattei (FEEM).
    • Handle: RePEc:ags:feemso:139488
    DOI: 10.22004/ag.econ.139488
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    Cited by:

    1. is not listed on IDEAS
    2. Miriam Jankalová & Radoslav Jankal, 2017. "The assessment of corporate social responsibility: approaches analysis," Post-Print hal-01861040, HAL.
    3. Miriam Jankalová & Radoslav Jankal, 2017. "The assessment of corporate social responsibility: approaches analysis," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 4(4), pages 441-459, June.

    More about this item

    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General

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