Corporate social responsibility and firm performance in the airline industry: The moderating role of oil prices

被引：145
|
作者：
Lee, Seoki [1 ]
Seo, Kwanglim [2 ]
Sharma, Amit [1 ]
机构：
[1] Penn State Univ, Sch Hospitality Management, University Pk, PA 16802 USA
[2] Univ Hawaii, Sch Travel Ind Management, Honolulu, HI 96822 USA
来源：
TOURISM MANAGEMENT | 2013年 / 38卷
关键词：
Corporate social responsibility; Operation-related CSR; Non-operation-related CSR; Airlines Firm performance; Moderating effect of oil prices; FINANCIAL PERFORMANCE; DISCLOSURE; STRATEGY; BEHAVIOR; RETURNS;
D O I：
10.1016/j.tourman.2013.02.002
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
This study, first, proposes corporate social responsibility (CSR) dimensions as associated with operation-relatedness (i.e., operation-related [OR] and non-operation-related [Non-OR] CSR activities), following the Carroll CSR framework. In addition, the study examines and compares the effects of OR and Non-OR CSR dimensions on U.S. airlines' performances, and the final examination concerns the moderating effect of oil prices on the relationship between the OR (Non-OR) CSR dimension and firm performance. Findings of this study support a positive main effect from OR on firm performance. In addition, findings support the positive (negative) moderating effect of oil prices on the relationship between OR (Non-OR) CSR dimension. (C) 2013 Elsevier Ltd. All rights reserved.
引用
收藏
页码：20 / 30
页数：11
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