What drives corporate social performance? The role of nation-level institutions

被引：884

作者：

Ioannou, Ioannis ^{[1
]}

Serafeim, George ^{[2
]}

机构：

[1] London Business Sch, London NW1 4SA, England

[2] Harvard Univ, Sch Business, Boston, MA 02163 USA

来源：

JOURNAL OF INTERNATIONAL BUSINESS STUDIES | 2012年 / 43卷 / 09期

关键词：

corporate social responsibility; business in society; markets and institutions; FINANCIAL PERFORMANCE; EARNINGS MANAGEMENT; EMPIRICAL-EXAMINATION; INDUSTRY MATTER; UNITED-STATES; RESPONSIBILITY; DETERMINANTS; PERSPECTIVE; GOVERNANCE; INVESTMENT;

D O I：

10.1057/jibs.2012.26

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Based on Whitley's "national business systems" (NBS) institutional framework, we theorize about and empirically investigate the impact of nation-level institutions on firms' corporate social performance (CSP). Using a sample of firms from 42 countries spanning seven years, we construct an annual composite CSP index for each firm, based on social and environmental metrics. We find that the political system, followed by the labor and education system, and the cultural system are the most important NBS categories of institutions that impact CSP. Interestingly, the financial system appears to have a relatively less significant impact. We discuss implications for research, practice and policymaking. Journal of International Business Studies (2012) 43, 834-864. doi: 10.1057/jibs.2012.26

引用

页码：834 / 864

页数：31

共 50 条

[31] Social institutions, corporate governance and firm-performance in the MENA region
Mertzanis, Charilaos
Basuony, Mohamed A. K.
Mohamed, Ehab K. A.
RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE, 2019, 48 : 75 - 96
[32] Institutions threshold effect in the corporate social responsibility-corporate performance relationship: a PSTR approach
Ghardallou, Wafa
TOTAL QUALITY MANAGEMENT & BUSINESS EXCELLENCE, 2023, 34 (9-10) : 1292 - 1314
[33] What drives corporate water disclosure? The role of board composition in Brazil and India
Pinheiro, Alan Bandeira
Do Prado, Nagela Bianca
de Moraes, Gustavo Herminio Salati Marcondes
SUSTAINABLE ENVIRONMENT, 2024, 10 (01):
[34] Corporate transparency and performance: what is the role of women in this relationship?
de Freitas, Verivaldo Alves
Gomes Loiola de Oliveira, Messias Elmiro
Medeiros, Jislene Trindade
Mendes De Luca, Marcia Martins
REVISTA AMBIENTE CONTABIL, 2022, 14 (01): : 196 - 215
[35] Corporate Sustainability and Financial Performance of Banks in Muslim Economies: The Role of Institutions
Khattak, Mudeer Ahmed
JOURNAL OF PUBLIC AFFAIRS, 2021, 21 (01)
[36] The mediating role of corporate social responsibility in corporate governance and firm performance
Xu, Ella Guangxin
Graves, Chris
Shan, Yuan George
Yang, Joey W.
JOURNAL OF CLEANER PRODUCTION, 2022, 375
[37] WhaT DRIVES ThE LEVEL OF SOCIaL REPORTING DISCLOSURE aT ISLaMIC COMMERCIaL baNkS?
Salman, Kautsar Riza
BANKS AND BANK SYSTEMS, 2023, 18 (04) : 61 - 73
[38] What drives companies to do good? A "universal" ordering of corporate social responsibility motivations
Lim, Alwyn
Pope, Shawn
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, 2022, 29 (01) : 233 - 255
[39] How CEO social capital drives corporate social performance: The roles of stakeholders, and CEO tenure
Tran, Mai Dong
Adomako, Samuel
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, 2021, 28 (02) : 819 - 830
[40] An empirical study of what institutions of higher education in the UK consider to be their corporate social responsibility
Idowu, S. O.
ENVIRONMENTAL ECONOMICS AND INVESTMENT ASSESSMENT II, 2008, 108 : 263 - 273

← 1 2 3 4 5 →