¿La sostenibilidad genera valor? Un análisis de los bancos europeos cotizados en el Dow Jones Sustainability Index en el periodo 2003-2013

• Autores: Elisa Aracil Fernández, Francisco Javier Forcadell Martínez, Joaquín López Pascual
• Localización: Revista de Contabilidad y Tributación. CEF, ISSN-e 2792-8306, ISSN 2695-6896, Nº 395, 2016, págs. 135-156
• Idioma: español
• DOI: 10.51302/rcyt.2016.4577
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 1 Cita
• Referencias bibliográficas
  • Abreu, M. y Mendes, V. [2002]: «Commercial banks interest margins and profitability: Evidence from some EU countries», CISEP, n.º 830.
  • Ambec, S. y Lanoie, P. [2008]: «Does it pay to be green? A systematic overview», Academy of Management Perspectives, 22, págs. 45-62.
  • Andersen, M. L. y Dejoy J. S. [2011]: «Corporate social and financial performance: The role of size, industry, risk, R&D and advertising...
  • Artiach, T.; Lee, D.; Nelson, D. y WalKer, J. [2010]: «The determinants of corporate sustainability performance», Accounting and Finance,...
  • Aupperle, K.; Carroll, A. y Hatfield, J. [1985]: «An empirical examination of the relationship between corporate social responsibility and...
  • Barnett, M. y Salomon, R. [2006]: «Does it pay to be really good? Addressing the shape of the relationship between social and financial performance»,...
  • Beleo, S. et al. [2004]: «Values for money: reviewing the quality of SRI research», 1st edn., SustainAbility, Londres.
  • Blodgett, M.; Hoitash, R. y MarKelevich, A. [2014]: «Sustaining the Financial Value of Global CSR: Reconciling Corporate and Stakeholder Interests...
  • Bowen, H. [1953]: Social responsibilities of businessman, Harper and Brothers. Nueva York.
  • Brammer, S. y Pavelin, S. [2005]: «Corporate Reputation and an Insurance Motivation for Corporate Social Investment», Journal of Corporate...
  • Carnevale, C. y Mazzuca, M. [2014]: «Sustainability report and bank valuation: evidence from European stock markets», Business Ethics: A European...
  • Carroll, A. [1999]: «Corporate social responsibility: Evolution of a definitional construct», Business & Society, 38:3, págs. 268-295.
  • Cheng, B.; Ioannou, I. y Serafeim, G. [2014]: «Corporate social responsibility and access to finance», Strategic Management Journal, 35, págs....
  • Chih, H. L.; Chih, H. H. y Chen, T. [2010]: «On the Determinants of Corporate Social Responsibility: International Evidence on the Financial...
  • Consolandi, C.; Jaiswal-Dale, A.; Poggiani, E. y Vercelli, A. [2009]: «Global standards and ethical stock indexes: The case of the Dow Jones...
  • Costa, I.; Castelo, M. y Curto, J. [2012]: «How does the market value corporate sustainability performance?», Journal of Business Ethics,...
  • Cull, R.; Demirgüç-Kunt, A. y Lin, J. [2013]: «Financial structure and economic development: A reassessment», The World Bank Economic Review,...
  • Dahlsrud, A. [2008]: «How corporate social responsibility is defined: an analysis of 37 definitions», Corporate Social Responsibility and...
  • Drucker, P. [1984]: «A new look at Corporate Social Responsibility», McKinsey Quarterly. Autumn 1984:4, págs. 17-28.
  • Ducassy, I. [2013]: «Does corporate social responsibility pay off in times of crisis? An alternative perspective on the relationship between...
  • Eccles, R.; Ioannou, I. y Serafeim, G. [2012]: «The Impact of a Corporate Culture of Sustainability on Corporate Behaviour and Performance»,...
  • Elkington, J. [1994]: «Towards the sustainable corporation: win-win-win business strategies for sustainable development», California Management...
  • Fernández-Feijoó, B. [2009]: «Crisis and Corporate Social Responsibility: Threat or Opportunity?», International Journal of Economic Sciences...
  • Flammer, C. [2013]: «Corporate Social Responsibility and shareholder reaction: The environmental awareness of investors», Academy of Management...
  • Freeman, R. [1984]: Strategic management: a stakeholder approach, Pitman Press. Boston.
  • Friedman, M. [1970]: «The social responsibility of business is to increase its profits», New York Times Magazine, 13 de septiembre de 1970,...
  • Glavas, A. y Kelley, K. [2014]: «The Effects of Perceived Corporate Social Responsibility on Employee Attitudes», Business Ethics Quarterly,...
  • Global Alliance for Banking Values [2012]: Strong, Straightforward and Sustainable Banking, Nueva York.
  • Godfrey, P. [2005]: «The Relationship between Corporate Philanthropy and Shareholder Wealth: A Risk Management Perspective», The Academy of...
  • Godfrey, P.; Merrill, C. y Hansen, J. [2009]: «The relationship between corporate social responsibility and shareholder value: an empirical...
  • Gómez Carrasco, P. y Ucieda Blanco, J. L. [2012]: La relación entre responsabilidad social y desempeño financiero. Un estudio transversal...
  • Gregory, A. y Whittaker, J. [2013]: «Exploring the Valuation of Corporate Social Responsibility-A Comparison of Research Methods», Journal...
  • Griffin, J. y Mahon, J. [1997]: «The corporate social performance and corporate social responsibility debate: twenty-five years of incomparable...
  • Hur, W.; Kim, H. y Woo, J. [2014]: «How CSR Leads to Corporate Brand Equity: Mediating Mechanisms of Corporate Brand Credibility and Reputation»,...
  • Jamal, A.; Karim, M. y Hamidi, M. [2012]: «Determinants of commercial banks' return on assets: Evidence from panel in Malaysia», International...
  • Jeucken, M. [2001]: Sustainable Finance and Banking, Londres: Earthscan.
  • Jiraporn, P.; Jiraporn, N.; Boeprasert, A. y Chang, K. [2014]: «Does Corporate Social Responsibility (CSR) Improve Credit Ratings? Evidence...
  • Klein, J. y Dawar, N. [2004]: «Corporate social responsibility and consumers' attributions and brand evaluations in a product-harm crisis»,...
  • Lev, B.; Petrovits, C. y RadhaKrishnan, S. [2010]: «Is doing good good for you? How corporate charitable contributions enhance revenue growth»,...
  • Lii, Y. y Lee, M. [2012]: «Doing right leads to doing well: When the type of CSR and reputation interact to affect consumer evaluations of...
  • Lo, S. y Sheu, H. [2007]: «Is Corporate Sustainability a Value-Increasing Strategy for Business?», Corporate Governance, 15:2, págs. 268-305.
  • López, V.; García, A. y Rodríguez, L. [2007]: «Sustainable Development and Corporate Performance: A Study based on the Dow Jones Sustainability...
  • Mackey, A.; Mackey, T. y Barney, J. [2007]: «Corporate Social Responsibility and firm performance: Investor preferences and corporate strategies»,...
  • Margolis, J. et al. [2007]: «Does it pay to be good? A meta-analysis and redirection of research on the relationship between corporate social...
  • Margolis, J.; Elfenbein, H. y Walsh, J. [2009]: Does it pay to be good... and does it matter? A meta-analysis of the relationship between...
  • Martínez Campillo, A. [2013]: «Responsabilidad social corporativa y resultado financiero: evidencia sobre la doble dirección de la causalidad...
  • McWilliams, A. y Siegel, D. [2001]: «Corporate social responsibility a Theory to the Firm perspective», Academy of Management Review, 26:1,...
  • Minor, D. y Morgan, J. [2011]: «CSR as Reputation Insurance: PRIMUM NON NOCERE», California Management review, 53:3.
  • Orlitzky, M.; Schmidt, F. y Rynes, S. [2003]: «Corporate social and financial performance: a meta-analysis», Organization Studies,...
  • Porter, M. y Kramer, M. [2006]: «The link between competitive advantage and corporate social responsibility», Harvard Business Review, diciembre...
  • Raza, A.; Ilyas, M.; Rauf, R. y Qamar, R. [2012]: «Relationship between Corporate social responsibility (CSR) and Corporate Financial Performance...
  • Rossi, J. L. [2009]: «What is the Value of Corporate Social Responsibility? An Answer from the Brazilian Sustainability Index», Social Science...
  • Sabbaghi, O. y Xu, M. [2013]: «ROE and Corporate Social Responsibility: Is There a Return On Ethics?», Journal of Accounting & Finance,...
  • San José, L. et al. [2011]: «Are ethical Banks different? A comparative analysis using the radical affinity index», Journal of Business Ethics,...
  • Scholtens, B. [2009]: «Corporate Social Responsibility in the International Banking Industry», Journal of Business Ethics, 86, págs. 159-175.
  • Schwartz, M. y Saiia, D. [2012]: «Should Firms Go 'Beyond Profits'? Milton Friedman versus Broad CSR», Business & Society Review,...
  • Sen, S. y Bhattacharya, C. [2001]: «Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility», Journal...
  • Simpson, G. y Kohers, T. [2002]: «The Link Between Corporate Social and Financial Performance: Evidence from the Banking Industry», Journal...
  • Soana, M. G. [2011]: «The Relationship between Corporate Social Performance and Corporate Financial Performance in the Banking Sector», Journal...
  • Stiglitz, E. et al. [2009]: Report by the Commission on the Measurement of Economic Performance and Social Progress, Commission on the Measurement...
  • Taiwo, L. y Adeniran, T. [2014]: «Does Corporate Social Responsibility improves an Organization's financial performance: evidence from...
  • Turban, D. y Greening, D. [1996]: «Corporate Social Performance and organizational attractiveness to prospective employees», Academy of Management...
  • Van Beurden, P. y Gossling, T. [2008]: «The worth of values-A literature review on the relationship between Corporate Social and Financial...
  • Van Der Laan, G.;Van Ees, H. y Van Witteloostuijn, A. [2008]: «Corporate social and financial performance: an extended stakeholder theory,...
  • Waddock, S. y Graves, S. [1997]: «The Corporate social performance-financial performance link», Strategic Management Journal, 18:4, págs....
  • Wang, H. y Cuili, Q. [2011]: «Corporate Philanthropy and corporate financial performance: The roles of stakeholder response and political...
  • Wright, C. [2012]: «Global Banks, the Environment, and Human Rights: The Impact of the Equator Principles on Lending Policies and Practices»,...
  • Wu, M. [2006]: «Corporate Social Performance, Corporate Financial Performance, and Firm Size: A Meta- Analysis», Journal of American Academy...
  • Zeidan, R.; Boechat, C. y Fleury, A. [2015]: «Developing a Sustainability Credit Score System», Journal of Business Ethics, 127:2, págs. 283-296.