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The role of stakeholder heterogeneity in the corporate social responsibility - corporate financial performance relationshipČadež, Simon ; Galant, AdrianaEmpirical evidence on the relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) remains contentious in terms of both its direction and causality. The ... presented study explores the intervening roles of stakeholder heterogeneity and the time dimension in the CSR-CFP relationship. We posit that there is a positive relationship between CSR activities towards market stakeholders (employees, customers, competitors) and future CFP and a negative relationship between CSR activities towards non-market stakeholders (NGOs, society, natural environment) and future CFP. A conceptual model is analysed using a sample of 115 Croatian companies. Countering expectations, a positive relationship is observed for all stakeholder groups considered (market and non-market), showing that CSR is a coherent construct regardless of the stakeholder group being studied. The key managerial implication is that socially responsible action is also in a company's economic interest.Source: Društvena istraživanja : časopis za opća društvena pitanja = journal for general social issues. - ISSN 1330-0288 (Vol. 32, iss. 1, 2023, str. 115-136)Type of material - article, component partPublish date - 2023Language - englishCOBISS.SI-ID - 147623171
source: Društvena istraživanja : časopis za opća društvena pitanja = journal for general social issues. - ISSN 1330-0288 (Vol. 32, iss. 1, 2023, str. 115-136)
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Čadež, Simon | 19760 |
Galant, Adriana |
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