利益相关者影响能力与企业社会责任财务回报的变异性

Stakeholder influence capacity and the variability of financial returns to corporate social responsibility

Academy of Management Review · 2007
被引 199
人大 A+FT50UTD24ABS 4*

中文导读

提出利益相关者影响能力这一概念,解释为何企业社会责任对财务绩效的影响因企业而异,并给出研究命题。

Abstract

I argue that research on the business case for corporate social responsibility must account for the path-dependent nature of firm-stakeholder relations, and I develop the construct of stakeholder influence capacity to fill this void. This construct helps explain why the effects of corporate social responsibility on corporate financial performance vary across firms and time. I develop a set of propositions to aid future research on the contingencies that produce variable financial returns to investment in corporate social responsibility.

利益相关者影响能力企业社会责任财务绩效权变因素