NDLI: Corporate social responsibility and financial performance relationship: a review of measurement approaches

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Corporate social responsibility and financial performance relationship: a review of measurement approaches

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Volume 29, 2016

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Volume 26, 2013

Volume 25, 2012

Volume 24, 2011

Volume 23, 2010

Volume 22, 2009

Corporate social responsibility and financial performance relationship: a review of measurement approaches

Content Provider	Taylor & Francis Online
Author	Cadez, Simon Galant, Adriana
Abstract	The relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) has been subject to extensive empirical enquiry. Yet the body of evidence that has accumulated about the nature of the relationship is equivocal. A commonly identified reason for the diverse and contradictory results is measurement issues pertaining to both concepts of interest. This article aims to review alternative operationalisations and measurement approaches for the CSR and CFP concepts that have been deployed in empirical literature concerned with the CSR–CFP relationship. Several findings emanate from our study. First, CSR operationalisations in empirical literature range from multidimensional to one-dimensional. Second, CSR measurement approaches include reputation indices, content analyses, questionnaire-based surveys and one-dimensional measures, whereas CFP measurement approaches include accounting-based measures, market-based measures and combined measures. Third, no CSR measurement approach is without drawbacks. In addition to approach specific drawbacks, two problems inherent in most approaches are researcher subjectivity and selection bias that may influence the nature of CSR–CFP relationship detected in empirical literature. Finally, potential pathways to remedy these drawbacks are suggested.
Starting Page	676
Ending Page	693
Page Count	18
File Format	PDF HTM / HTML
ISSN	1331677X 18489664
DOI	10.1080/1331677X.2017.1313122
Journal	Economic Research-Ekonomska Istraživanja
Volume Number	30
Issue Number	1
Language	English
Publisher	Routledge
Publisher Date	2017-05-08
Access Restriction	Open
Subject Keyword	Corporate social responsibility (CSR) Financial performance Stakeholders Corporate social accounting CSR measurement M41 M14 Q56
Content Type	Text
Subject	Economics and Econometrics

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