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Abstract
Since the 1970s, many Anglo-American studies have investigated the theme of corporate social responsibility (CSR) and its
costs and benefits. Most studies have tried to test, largely in samples of multiple industries, the relationship between corporate
social performance (CSP) and corporate financial performance (CFP). These analyses, however, have produced conflicting results
and any attempt to give a generalized and coherent conclusion has proved inadequate. This article examines the ways CSP can
be proxied and investigates the possible relationship between CSP (measured by ethical rating) and CFP (measured by market
and accounting ratios) in the banking sector using correlation methodology. It emerges that there is no statistically significant
link between CSP and CFP.
- Content Type Journal Article
- Pages 1-16
- DOI 10.1007/s10551-011-0894-x
- Authors
- Maria-Gaia Soana, University of Rome Tor Vergata, Rome, Italy
- Journal Journal of Business Ethics
- Online ISSN 1573-0697
- Print ISSN 0167-4544