Why Do Firms Have “Purpose”? The Firm's Role as a Carrier of Identity and Reputation
提出理论：企业采纳亲社会使命能通过增强员工声誉和身份认同来提高努力并降低工资，从而提升盈利能力，但前提是实施使命在直接货币回报上有成本。
This article develops a theory in which a firm's adoption of a prosocial purpose can increase profitability by strengthening employees' reputation and identity—leading to higher effort and lower wages—as long as implementing purpose is costly with respect to direct monetary payoffs. Employees who value prosocial action will select into firms with a social purpose, which then become a visible carrier for these employees' identity and reputation.