Corporate Social Responsibility and Financial Performance
Corporate Social Responsibility and Financial Performance
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DOI：
10.2307/255956
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发表时间：
1984-03
影响因子：
10.5
通讯作者：
Philip L. Cochran;R. Wood
中科院分区：
文献类型：
--
作者：
Philip L. Cochran;R. Wood
企业社会责任和财务业绩之间的关系，重新审查使用新的方法，改进的技术，和特定行业的控制组。企业资产的平均年龄与社会责任排名高度相关。在控制了这一因素后，企业社会责任与财务绩效之间仍然存在一定的相关性.
The relationship between corporate social responsibility and financial performance is reexamined using a new methodology, improved technique, and industry-specific control groups. Average age of corporate assets is found to be highly correlated with social responsibility ranking. After controlling for this factor, there still is some correlation between corporate social responsibility andfinancial performance.