Corporate Social Responsibility: a Theory of the Firm Perspective
构建了一个企业社会责任的供需模型，分析企业规模、多元化、研发、广告等因素如何影响其社会责任水平，并指出存在一个可通过成本收益分析确定的“理想”社会责任水平。
We outline a supply and demand model of corporate social responsibility (CSR). Based on this framework, we hypothesize that a firm's level of CSR will depend on its size, level of diversification, research and development, advertising, government sales, consumer income, labor market conditions, and stage in the industry life cycle. From these hypotheses, we conclude that there is an “ideal” level of CSR, which managers can determine via cost-benefit analysis, and that there is a neutral relationship between CSR and financial performance.