Differential Economic Impacts of Corporate Responsibility Issues
研究发现，企业责任议题的内容会影响其经济影响：减少负外部性的议题比产生正外部性的议题经济影响更积极，且惠及市场利益相关者的议题比惠及非市场利益相关者的议题经济影响更积极。
The study examined whether there are systematic differences in the economic impacts of different corporate responsibility issues and found that the content of corporate responsibility does have an effect on economic impact. Economic impacts were more positive for corporate responsibility issues that reduce negative externalities than for those that generate positive externalities and more positive as well as for issues whose outcome benefits market stakeholders rather than nonmarket stakeholders.