Researches in Corporate Social Responsibility: A Review of Shifting Focus, Paradigms, and Methodologies

Taneja, Shallini; Taneja, Pawan; Gupta, Rajen K.

doi:10.1007/s10551-010-0732-6

Cited by 193 publications

(148 citation statements)

References 70 publications

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“…This conclusion is also similar to that obtained by McWilliams and Siegel (2000) and Lin et al (2008), that is, that CSR does not have an impact on financial performance in the short-term but it does offer a remarkable long-term fiscal advantage. Most researchers have agreed on the fact that socially responsible behaviour enhances the long-term sustainability and growth of the business (Taneja et al, 2011). The results obtained are in the research stream related to instrumental theory which argues that CSR influences FP because good management implies positive relationships with key stakeholders, which in turn has a positive impact on FP (Donaldson and Preston, 1995).…”

Section: Discussionmentioning

confidence: 94%

Linking corporate social responsibility and financial performance in Spanish firms

Muñoz

Pablo

García-Pardo

2015

EJIM

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This study focuses on the effect of Corporate Social Responsibility (CSR) initiatives on financial performance, using the information disclosed by companies on their websites. The final sample is made up of the 122 companies listed on the Madrid Stock Exchange (Spain). The empirical analysis entailed two phases: an analysis of the differences among the companies' Financial Performance (FP) depending on their CSR strategy, and the use of a hierarchical cluster analysis and a multiple linear regression in order to explain the effect of CSR practices on corporate performance. The results of the analyses were significant and in the direction hypothesised. That is, CSR improves financial performance and, when considering the intangible components of CSR, the relationship is stronger for the company's long-term performance than for its short-term performance.

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Section: Discussionmentioning

confidence: 94%

Linking corporate social responsibility and financial performance in Spanish firms

Muñoz

Pablo

García-Pardo

2015

EJIM

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“…As noted by Halme and Laurila (2009), and Stuebs and Sun (2009), a recent literature review (Beurden and Gössling, 2008), two meta-analyses (Margolis and Walsh, 2003;Orlitzky et al, 2003), and several recent studies (e.g., Brammer and Millington, 2008) support the positive link. Additionally, most of the studies have reached a common conclusion that CSR behavior contributes to a firm's long-term sustainability and growth (Taneja et al, 2011). Therefore, although there is no straightforward evidence of the relationship between CSR and financial performance, we expect that CSR activities undertaken by firms will positively affect their performance.…”

Section: Impact Of Csr On Financial Performancementioning

confidence: 94%

The differentiated effects of CSR actions in the service industry

Casado‐Díaz

Nicolau

Ruiz‐Moreno

et al. 2014

Journal of Services Marketing

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Corporate Social Responsibility (CSR) is becoming a common strategy within medium and large companies, which explains the growing number of studies and disciplines focusing on it. One stream of research examines the effects of CSR on a firm's performance, such as its market value, suggesting that the financial performance outcomes of responsible corporate behavior may vary depending on firm-specific and industry-related factors. This study attempts to explain why the impact of CSR initiatives may be different and/or more firm performance that is higher for service firms than for product-based firms. As for practical implications, these findings suggest that CSR may be an especially valuable tool for differentiation in the service context.

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“…The fourth and the last version of the paradigm are considered as the set of rules that can be used for generalizations, models, values, and examples of solutions for similar researches done in the given field (Jeanjean & Ramirez, 2009). Taneja, Taneja, and Gupta (2011) explained that such perspectives help researchers to take philosophical examinations of phenomena's ontological and epistemological assumptions. Model, on the other hand, is a semantic conception of a theory.…”

Section: Asian Journal Of Finance and Accountingmentioning

confidence: 99%

Theoretical Framework for Corporate Disclosure Research

Sharma

2013

AJFA

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This paper discusses the theoretical frameworks for a corporate disclosure research. It introduces the general nature and types of theories. It then compares and contrasts views of what constitutes a theory. There was no single view of theory. There were differences in approaches and interpretations. The conception of a theory and its relationship with research is discussed in light of both quantitative and qualitative methods of research and their contribution to theory are assessed. Both quantitative and qualitative methods contributed to theory building, theory testing, and substantiating, or refuting their propositions. Although, positive accounting theory had grown as one of the most significant accounting research program, the broad theories of accounting included interpretive and normative theories as well. The review of the literature revealed that there were a number of theories associated with corporate accounting and disclosure, amongst them were agency theory, signaling theory, the accountability theory, legitimacy theory, contingency theory, stakeholder theory, and resource dependency theory.

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Researches in Corporate Social Responsibility: A Review of Shifting Focus, Paradigms, and Methodologies

Abstract: corporate social responsibility (CSR), corporate social performance, methodological review, literature review, research paradigms, paradigm shifts, M14, N01,

Cited by 193 publications

References 70 publications

Linking corporate social responsibility and financial performance in Spanish firms

Linking corporate social responsibility and financial performance in Spanish firms

The differentiated effects of CSR actions in the service industry

Theoretical Framework for Corporate Disclosure Research

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