Looking good by doing good: The antecedents and consequences of stakeholder attention to corporate disaster relief
研究了利益相关者为何关注企业的灾难救援活动，以及这种关注如何影响公司财务绩效，发现关注部分中介了救援与绩效的关系，且受救援的合法性、紧迫性和实施情况驱动。
Stakeholder theory suggests a relationship between corporate social responsibility ( CSR ) and corporate financial performance ( CFP ) because certain stakeholders reward certain types of CSR . This argument assumes that stakeholders attend to firms' CSR activities—an assumption that has yet to be examined. We fill this gap by extending stakeholder theory to the context of stakeholder attention to firm CSR and exploring the antecedents and consequences of stakeholder attention to corporate disaster relief CSR . We test the resulting hypotheses on a sample of public companies that engaged in natural disaster relief efforts, finding that stakeholder attention partially mediated the relationship between disaster relief and CFP and that stakeholder attention to corporate disaster relief was driven by the legitimacy, urgency, and enactment of disaster relief CSR initiatives. Copyright © 2014 John Wiley & Sons, Ltd.