Responsabilidad Social Corporativa y Rendimiento Financiero: un Meta-Análisis

• Autores: María del Mar Miras-Rodríguez, Amalia Carrasco Gallego, Bernabé Escobar-Pérez
• Localización: Revista española de financiación y contabilidad, ISSN 0210-2412, Nº 162, 2014, págs. 193-215
• Idioma: español
• DOI: 10.1080/02102412.2014.911000
• Enlaces
  • Texto completo
• Dialnet Métricas: 12 Citas
• Referencias bibliográficas
  • Aguilera, R., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the S back in corporate social responsibility: A multilevel...
  • Ahmad, N. H., & Ramayah, T. (2012). Does the notion of ‘Doing Well by Doing Good’ prevail among entrepreneurial ventures in a developing...
  • Ali, I., Rehman, K. U., Ali, S. I., Yousaf, J., & Zia, M. (2010). Corporate social responsibility influences, employee commitment and...
  • Allouche, J., & Laroche, P. (2005). A meta-analytical investigation of the relationship between Corporate Social and Financial Performance....
  • Al-Tuwaijri, S.A., Christensen, T. E., & Hughes, K. E. (2004). The relations among environmental disclosure, environmental performance,...
  • Andayani, W., Atmini, S., & Kamau, J. (2008). Corporate Social Responsibility, Good Corporate Governance and the Intellectual property:...
  • Apostolakau, A., & Jackson, G. (2009). Corporate Social Responsibility in Western Europe: An institutional mirror or substitute (University...
  • Aras, G., Aybars, A., & Kutlu, O. (2010). Managing corporate performance: Investigating the relationship between corporate social responsibility...
  • Auamnoy, T., & Areepium, N. (2011). PRM8 could corporate social responsibility predict pharmaceutical corporate financial performance?....
  • Bartkus, B., Glassman, M., & McAfee, B. (2006). Mission statement quality and financial performance. European Management Journal, 24(1),...
  • Baughn, C. C., Body, N., & McIntosh, J. C. (2007). Corporate social and environmental responsibility in Asian countries and other geographical...
  • Bedi, H. (2009). Financial performance and social responsibility: Indian scenario. Available at SSRN 1496291
  • Berrone, P., Surroca, J., & Tribó, J. A. (2007). Corporate ethical identity as a determinant of firm performance: A test of the mediating...
  • Beurden, P., & Gössling, T. (2008). The worth of values–A literature review on the relation between corporate social and financial performance....
  • Brammer, S., & Millington, A. (2005). Corporate reputation and philanthropy: An empirical analysis. Journal of Business Ethics, 61(1),...
  • Burke, L., & Logsdon, J. M. (1996). How corporate social responsibility pays off. Long Range Planning, 29(4), 495–502. doi:10.1016/0024-6301(96)00041-6
  • Cabeza-García, L., Martínez-Campillo, A., & Marbella-Sánchez, F. (2010). Análisis de la relación entre los resultados sociales y económicos...
  • Carroll, A. (1979). A three dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497–505
  • Carroll, A. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons,...
  • Chih, H. L., Chih, H. H., & Chen, T. Y. (2010). On the determinants of corporate social responsibility: International evidence on the...
  • Cho, C. H., Guidry, R. P., Hageman, A. M., & Patten, D. M. (2012). Do actions speak louder than words? An empirical investigation of corporate...
  • Choi, J. S., Kwak, Y. M., & Choe, C. (2010). Corporate social responsibility and corporate financial performance: Evidence from Korea....
  • Choi, T. H., & Jung, J. (2008). Ethical commitment, financial performance, and valuation: An empirical investigation of Korean companies....
  • Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental...
  • Clemens, B. (2006). Economic incentives and small firms: Does it pay to be green?. Journal of Business Research, 59, 492–500. doi:10.1016/j.jbusres.2005.08.006
  • Cohen, J. (1969). Statistical power analysis for the behavioural sciences. New York: Academic Press.
  • Cormier, D., & Magnan, M. (2003). Environmental reporting management: A continental European perspective. Journal of Accounting and Public...
  • Crane, A., & Matten, D. (2007). Business ethics: Managing corporate citizenship and sustainability in the age of globalization. USA: Oxford...
  • Crisóstomo, V., Freire, F., & Cortes de Vasconcellos, F. (2011). Corporate social responsibility, firm value and financial performance...
  • Dahlsrud, A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social-Responsibility and Environmental...
  • Dam, L., & Scholtens, B. (2012). Does ownership type matter for corporate social responsibility?. Corporate Governance: An International...
  • Da Silva-Monteiro, S. M., & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies...
  • De la Cuesta, M. (2004). El porqué de la Responsabilidad Social Corporativa. Boletín Económico De ICE, 2813, 45–58
  • Dunn, P., & Sainty, B. (2009). The relationship among board of director characteristics, corporate social performance and corporate financial...
  • Eisenhardt, K. M. (1989). Agency theory: An assessment and review. The Academy of Management Review, 14(1), 57–74
  • Elkington, J. (1998). Partnerships from cannibals with forks: The triple bottom line of 21st century business. Environmental Quality Management,...
  • Elsayed, K. K., & Paton, D. (2005). The impact of environmental performance on firm performance: Static and dynamic panel data evidence....
  • Fauzi, H. (2010). Corporate social and financial performance: Empirical evidence from American companies. SSRN.
  • Fauzi, H., Hussain, M. M., Rahman, A. A., & Priyanto, A. A. (2009). Corporate social performance of Indonesian state-owned and private...
  • Fauzi, H., Mahoney, L., & Hahaman, A. A. (2007). Institutional ownership and corporate social performance: Empirical evidence from Indonesian...
  • Fifka, M. S. (2013). Corporate responsibility reporting and its determinants in comparative perspective–A review of the empirical literature...
  • Fowler, S. J., & Hope, C. (2007). A critical review of sustainable business indices and their impact. Journal of Business Ethics, 76(3),...
  • Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston, MA: Pitman.
  • Friedman, M. (1970). The social responsibility of business is to increase its profits. New York Times, 13(September) 122–126
  • Galbreath, J. (2006). Does primary stakeholder management positively affect the bottom line?: Some evidence from Australia. Management Decision,...
  • Garay, L., & Font, X. (2012). Doing good to do well? Corporate social responsibility reasons, practices and impacts in small and medium...
  • Garcia-Castro, R., Ariño, M., & Canela, M. A. (2010). Does social performance really lead to financial performance? Accounting for endogeneity....
  • García-Meca, E., & Sánchez-Ballesta, J. P. (2006). Un estudio meta-analítico de los factores determinantes de la revelación de información....
  • García-Meca, E., & Sánchez-Ballesta, J. P. (2010). The association of board independence and ownership concentration with voluntary disclosure:...
  • Garriga, E., & Melé, D. (2004). Corporate social responsibility theories: Mapping the territory. Journal of Business Ethics, 53, 51–71....
  • Godos-Díez, J. L., Fernández-Gago, R., & Cabeza-García, L. (2012). Propiedad y control enla puesta en práctica de la RSC. Cuadernos de...
  • Goll, I., & Rasheed, A. (2004). The moderating effect of environmental munificence and dynamism on the relationship between discretionary...
  • Gómez, F. (2008). Responsabilidad Social Corporativa y Performance Financiero: Treinta y cinco años de investigación empírica en busca de...
  • Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research...
  • Guenster, N., Bauer, R., Derwall, J., & Koedijk, K. (2011). The economic value of corporate ecoefficiency. European Financial Management,...
  • Hackston, D., & Milne, M. J. (1996). New some determinants of social and environmental disclosures in New Zealand companies accounting....
  • Hamid, K., Akash, R. S. I., Asghar, M., & Ahmad, S. (2011). Corporate social performance, financial performance and market value behavior:...
  • Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public...
  • He, Y., Tian, Z., & Chen, Y. (2007). Performance implications of nonmarket strategy in China. Asia Pacific Journal of Management, 24,...
  • Hedge, L. V., & Olkin, I. (1985). Statistical methods for meta-analysis. New York: Academic Press.
  • Hubbard, G. (2009). Measuring organizational performance: Beyond the triple bottom line. Business Strategy and the Environment, 18(3), 177–191....
  • Hughes, S. B., Anderson, A., & Golden, S. (2001). Corporate environmental disclosures: are they useful in determining environmental performance?....
  • Hull, C. E., & Rothenberg, S. (2008). Firm performance: the interactions of corporate social performance with innovation and industry...
  • Hunter, J. E., & Schmidt, F. L. (1990). Methods of Meta-analysis. Beverly Hills, CA: Sage.
  • Husted, B. W., & Allen, D. W. (2000). Is it ethical to use ethics as a strategy. Journal of Business Ethics, 27(1/2), 21–31. doi:10.1023/A:1006422704548
  • Inoue, Y., & Lee, S. (2011). Effects of different dimensions of corporate social responsibility on corporate financial performance in...
  • Jamali, D., & Mirshak, R. (2007). Corporate Social Responsibility (CSR): Theory and practice in a developing country context. Journal...
  • Kirkham, J. J., & Dwan, K. M. (2010). The impact of outcome reporting bias in randomized controlled trials on a cohort of systematic reviews....
  • Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: Anempirical analysis. Journal of Accounting...
  • Lee, S., & Park, S. Y. (2010). Financial impacts of socially responsible activities on airline companies. Journal of Hospitality &...
  • Li, W., & Zhang, R. (2010). Corporate social responsibility, ownership structure, and political interference: Evidence from China. Journal...
  • Lin, C. H., Yang, H. L., & Liou, D. Y. (2009). The impact of corporate social responsibility on financial performance: Evidence from business...
  • Lipsey, M., & Wilson, D. (2001). Practical meta-analysis. Applied Social Research Methods, 40
  • Liu, X., & Anbumozhi, V. (2009). Determinant factors of corporate environmental information disclosure: An empirical study of Chinese...
  • López, M. V., Garcia, A., & Rodriguez, L. (2007). Sustainable development and corporate performance: A study based on the Dow Jones sustainability...
  • Luo, X., & Bhattacharya, C. B. (2006). Corporate social responsibility, customer satisfaction and market value. Journal of Marketing,...
  • Lyon, D. (2007). Financial performance: The motivation behind CSR reporting (Dissertation).
  • Makni, R., Francoeur, C., & Bellavance, F. (2009). Causality between corporate social performance and financial performance: Evidence...
  • Matten, D., & Moon, J. (2008). Implicit and explicit CSR: A conceptual framework for a comparative understanding of corporate social responsibility....
  • McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of Management Review,...
  • Melo, T. (2012). Determinants of corporate social performance: The influence of organizational culture, management tenure and financial performance....
  • Melo, T., & Garrido-Morgado, A. (2012). Corporate reputation: A combination of social responsibility and industry. Corporate Social Responsibility...
  • Moneva, J. M., & Ortas, E. (2010). Corporate environmental and financial performance: A multivariate approach. Industrial Management &...
  • Moore, G. (2001). Corporate social and financial performance: An investigation in the UK supermarket industry. Journal of Business Ethics,...
  • Moroney, R., Windsor, C., & Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: An empirical...
  • Nakao, Y., Amano, A., Matsumura, K., Genba, K., & Nakano, M. (2007). Relationship between environmental performance and financial performance:...
  • Nieto, M., & Fernández, R. (2004). Responsabilidad social corporativa: la última innovación en management. Universia Business Review,...
  • Oh, W. Y., Chang, Y. K., & Martynov, A. (2011). The effect of ownership structure on corporate social responsibility: Empirical evidence...
  • Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies,...
  • Porter, M. E., & Van der Linde, C. (1995). Green and competitive: Ending the stalemate. Harvard Business Review, 73(5), 120–134
  • Prado, J. M., & García, I. M. (2011). Entorno cultural y transparencia informativa. AECA, 95, 85–88
  • Prado-Lorenzo, J. M., Gallego-Alvarez, I., & Garcia-Sanchez, I. M. (2009). Stakeholder engagement and corporate social responsibility...
  • Preston, L. E., & O’Bannon, D. P. (1997). The corporate social-financial performance relationship: A typology and analysis. Business &...
  • Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings...
  • Purnomo, P. K., & Widianingsih, L. P. (2012). The influence of environmental performance on financial performance with corporate social...
  • Rettab, B., Ben Brik, A. B., & Mellahi, K. (2009). A study of management perceptions of the impact of corporate social responsibility...
  • Ringov, D., & Zollo, M. (2007). Corporate responsibility from a socio-institutional perspective. The impact of national culture on corporate...
  • Rosenthal, R. (1991). Meta-analytic procedures for social research. Newbury Park, CA: Sage.
  • Ross, S. A. (1973). The economic theory of agency: The principal’s problem. The American Economic Review, 63(2), 134–139
  • Ruf, B. M., Muralidhar, K., Brown, R., Janney, J., & Paul, K. (2001). An empirical investigation of the relationship between change in...
  • Sahin, K., Basfirinci, C. S. Y., & Ozsalih, A. (2011). The impact of board composition on corporate financial and social responsibility...
  • Salama, A. (2005). A note on the impact of environmental performance on financial perfor-mance. Structural Change and Economic Dynamics, 16,...
  • Salzmann, O., Ionescu-Somers, A., & Steger, U. (2005). The business case for corporate sustainability: Literature review and research...
  • Sánchez, J. L., & Sotorrío, L. (2007). The creation of value through corporate reputation. Journal of Business Ethics, 76(3), 335–346....
  • Sánchez-Meca, J. (2008). Meta-análisis de la investigación, Metodología en la investigación sobre discapacidad. Introducción al uso de las...
  • Sánchez-Meca, J. (2010). Cómo realizar una revisión sistemática y un meta-análisis. Aula Abierta, 38(2), 53–64
  • Schadewith, H., & Niskala, M. (2010). Communication via responsibility reporting and its effect on firm value in Finland. Corporate Social...
  • Schmidt, F. L., & Hunter, J. E. (1977). Development of a general solution to the problem of validity generalization. Journal of Applied...
  • Scholtens, B., & Kang, F. C. (2013). Corporate social responsibility and earnings management: Evidence from Asian economies. Corporate...
  • Shen, C. H., & Chang, Y. (2009). Ambition versus conscience, does corporate social responsibility pay off? The application of matching...
  • Singh, J., Salmones Sanchez, M. M., & Del Bosque, I. R. (2008). Understanding corporate social responsibility and product perceptions...
  • Smith, M. L., & Glass, G. V. (1977). Meta-analysis of psychotherapy outcome studies. American Psychologist, 32, 752–760. doi:10.1037/0003-066X.32.9.752
  • Soana, M. G. (2011). The relationship between corporate social performance and corporate financial performance in the banking sector. Journal...
  • Surroca, J., Tribó, J., & Waddock, S. (2010). Corporate responsibility and financial performance: The role of intangible resources. Strategic...
  • Svensson, G., Wood, G., Singh, J., Carasco, E., & Callaghan, M. (2009). Ethical structures and processes of corporations operating in...
  • Tagesson, T., Blank, V., Broberg, P., & Collin, S. O. (2009). What explains the extent and content of social and environmental disclosures...
  • Toro, D. (2006). El Enfoque estratégico de la Responsabilidad Social Corporativa: una revisión de la literatura académica. Intangible Capital,...
  • Tsoutsoura, M. (2004). Corporate social responsibility and financial performance. Retrieved from http://escholarship.org/uc/item/111799p2
  • Usunier, J. C., Furrer, O., & Furrer-Perrinjaquet, A. (2011). The perceived trade-off between corporate social and economic responsibility:...
  • Van der Laan, G., Van Ees, H. Y., & Van Witteloostuijn, A. (2008). Corporate social and financial performance: An extended stakeholder...
  • Vergalli, S., & Poddi, L. (2009). Does corporate social responsibility affect the performance of firms? (FEEM Working Paper No. 52.2009).
  • Waddock, S. A., & Graves, S. B. (1997). Corporate social performance-financial performance link. Strategic Management Journal, 18(4),...
  • Waldman, D. A., de Luque, M. S., Washburn, N., & House, R. J. (2006). Cultural and leadership predictors of corporate social responsibility...
  • Wang, H., & Qian, C. (2011). Corporate philanthropy and corporate financial performance: The roles of stakeholder response and political...
  • Williamson, O. E. (1965). The economics of discretionary behavior: Managerial objectives in a theory of the firm. Chicago, IL: Markham.
  • Williamson, D., Lynch-Wood, G., & Ramsay, J. (2006). Drivers of environmental behaviour in manufacturing SMEs and the implications for...
  • Wolf, F. M. (1986). Meta-analysis: Quantitative methods for research synthesis. Beverly Hills, CA: Sage.
  • Wong, E. M., Ormiston, M. E., & Tetlock, P. E. (2011). The effects of top management team integrative complexity and decentralized decision...
  • Wu, M. L. (2006). Corporate social performance, corporate financial performance and firm size. Journal of American Academy of Business, Cambridge,...
  • Yang, F. J., Lin, C. W., & Chang, Y. N. (2010). The linkage between corporate social performance and corporate financial performance....
  • Yong, A. (2008). Cross-cultural comparisons of managerial perceptions on profit. Journal of Business Ethics, 82(4), 775–791. doi:10.1007/s10551-007-9592-0
  • Yu, V., Ting, H. I., & Wu, Y. C. (2009). Assessing the greenness effort for European firms: A resource efficiency perspective. Management...