Responsabilit socitale et dveloppement durable

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Articles scientifiques

Corporate Social Responsibility, Utilitarianism, and the Capabilities Approach

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Abstract  
This article explores the possible convergence between the capabilities approach and utilitarianism to specify CSR. It defends the idea that this key issue is related to the anthropological perspective that underpins both theories and demonstrates that a relational conception of individual freedoms and rights present in both traditions gives adequate criteria for CSR toward the company’s stakeholders. I therefore defend “relational capability” as a means of providing a common paradigm, a shared vision of a core component of human development. This could further lead to a set of indicators aimed at assessing corporate social performance as the maximization of the relational capability of people impacted by the activities of companies. In particular, I suggest a way of evaluating the contribution of extractive companies to the communities close to their industrial sites in extremely poor areas, not from the viewpoint of material resources and growth, but from the viewpoint of the quality of the social environment and empowerment.

  • Content Type Journal Article
  • DOI 10.1007/s10551-010-0536-8
  • Authors
    • Cecile Renouard, ESSEC Business School 95021 Cergy-Pontoise Cedex France


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Mise à jour le Lundi, 21 Février 2011 12:46

 

Longitudinal Effects of Corporate Social Responsibility on Customer Relationships

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Abstract  
Despite the emergence of corporate social responsibility, the impact of CSR efforts on customer relationships remains decidedly unclear. Moreover, previous studies have examined CSR in cross-sectional, experimental, and/or artificial settings. Through field survey data collected at both the beginning (n = 750) and conclusion (n = 469) of the 2007–2008 NBA season, the authors investigate linkages between customers’ perceptions of the CSR performance of an NBA team and the strength of their relationship with this same organization. With all respondents of the latter survey participating in both samples, the authors assess how CSR performance impacts customer relationships over time. The findings show how a firm that engages in CSR initiatives may reap rewards by building trusting and committed customer relationships which, in turn, help forge desirable customer behaviors. The results also demonstrate how CSR’s influence strengthens over the course of the tested business cycle, thus yielding revealing insights to academics and practitioners when it comes to understanding the real-world impact of CSR performance for strengthening customer relationships.

  • Content Type Journal Article
  • DOI 10.1007/s10551-010-0526-x
  • Authors
    • Russell Lacey, University of New Orleans New Orleans LA U.S.A.
    • Pamela A. Kennett-Hensel, University of New Orleans New Orleans LA U.S.A.


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Mise à jour le Lundi, 21 Février 2011 12:47

 

The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation

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Abstract  
This article explores how the diversity of board resources and the number of women on boards affect firms’ corporate social responsibility (CSR) ratings, and how, in turn, CSR influences corporate reputation. In addition, this article examines whether CSR ratings mediate the relationships among board resource diversity, gender composition, and corporate reputation. The OLS regression results using lagged data for independent and control variables were statistically significant for the gender composition hypotheses, but not for the resource diversity-based hypotheses. CSR ratings had a positive impact on reputation and mediated the relationship between the number of women on the board and corporate reputation.

  • Content Type Journal Article
  • DOI 10.1007/s10551-010-0505-2
  • Authors
    • Stephen Bear, Pace University New York NY U.S.A.
    • Noushi Rahman, Pace University New York NY U.S.A.
    • Corinne Post, Lehigh University Bethlehem PA U.S.A.


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Mise à jour le Lundi, 21 Février 2011 12:47

 

Corporate Social Responsibility as a Conflict Between Shareholders

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Abstract  
In recent years, firms have greatly increased the amount of resources allocated to activities classified as Corporate Social Responsibility (CSR). While an increase in CSR expenditure may be consistent with firm value maximization if it is a response to changes in stakeholders’ preferences, we argue that a firm’s insiders (managers and large blockholders) may seek to over- invest in CSR for their private benefit to the extent that doing so improves their reputations as good global citizens and has a “warm-glow” effect. We test this hypothesis by investigating the relation between firms’ CSR ratings and their ownership and capital structures. Employing a unique data set that categorizes the largest 3000 U.S. corporations as either socially responsible (SR) or socially irresponsible (SI), we find that on average, insiders’ ownership and leverage are negatively related to the firm’s social rating, while institutional ownership is uncorrelated with it. Assuming that higher CSR ratings is associated with higher CSR expenditure level, these results support our hypothesis that insiders induce firms to over-invest in CSR when they bear little of the cost of doing so.

  • Content Type Journal Article
  • DOI 10.1007/s10551-010-0496-z
  • Authors
    • Amir Barnea, Claremont McKenna College Robert Day School of Economics and Finance Claremont CA 91711 U.S.A.
    • Amir Rubin, Simon Fraser University Faculty of Business Administration Burnaby BC Canada


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Mise à jour le Lundi, 21 Février 2011 12:45

 

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