全球智库信息集成服务系统(G2TT): Corporate Social Responsibility for Irresponsibility

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w17254
来源ID	Working Paper 17254
	Corporate Social Responsibility for Irresponsibility
	Matthew J. Kotchen; Jon Jungbien Moon
发表日期	2011-07-28
出版年	2011
语种	英语
摘要	This paper provides an empirical investigation of the hypothesis that companies engage in corporate social responsibility (CSR) in order to offset corporate social irresponsibility (CSI). We find general support for the causal relationship: when companies do more "harm," they also do more "good." The empirical analysis is based on an extensive 15-year panel dataset that covers nearly 3,000 publicly traded companies. In addition to the overall finding that more CSI results in more CSR, we find evidence of heterogeneity among industries, where the effect is stronger in industries where CSI tends to be the subject of greater public scrutiny. We also investigate the degree of substitutability between different categories of CSR and CSI. Within the categories of community relations, environment, and human rights--arguably among those dimensions of social responsibility that are most salient--there is a strong within-category relationship. In contrast, the within-category relationship for corporate governance is weak, but CSI related to corporate governance appears to increase CSR in most other categories. Thus, when CSI concerns arise about corporate governance, companies seemingly choose to offset with CSR in other dimensions, rather than reform governance itself.
主题	Other ; Accounting, Marketing, and Personnel
URL	https://www.nber.org/papers/w17254
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/574929
推荐引用方式 GB/T 7714	Matthew J. Kotchen,Jon Jungbien Moon. Corporate Social Responsibility for Irresponsibility. 2011.

条目包含的文件
文件名称/大小	资源类型	版本类型	开放类型	使用许可
w17254.pdf（104KB）	智库出版物		限制开放	CC BY-NC-SA	浏览