Corporate Social Responsibility and Financial Performance
用新方法和行业对照组重新检验企业社会责任与财务绩效的关系，发现资产平均年限与社会责任排名高度相关，控制该因素后两者仍有一定关联。
The relationship between corporate social responsibility and financial performance is reexamined using a new methodology, improved technique, and industry-specific control groups. Average age of corporate assets is found to be highly correlated with social responsibility ranking. After controlling for this factor, there still is some correlation between corporate social responsibility and financial performance.