Looking good by doing good: The antecedents and consequences of stakeholder attention to corporate disaster relief
Looking good by doing good: The antecedents and consequences of stakeholder attention to corporate disaster relief
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DOI：
10.1002/smj.2246
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发表时间：
2015-05
影响因子：
1.1
通讯作者：
Peter M. Madsen;Zachariah J. Rodgers
中科院分区：
文献类型：
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作者：
Peter M. Madsen;Zachariah J. Rodgers
type=“main”xml：id=“smj 2246-abs-0001”>利益相关者理论认为企业社会责任（CSR）和企业财务绩效（CFP）之间存在关系，因为某些利益相关者会奖励某些类型的CSR。这一论点假设利益相关者参与企业的社会责任活动，这一假设还有待检验。我们填补了这一空白，扩大利益相关者理论的利益相关者关注企业社会责任的背景下，探索的前因和后果的利益相关者关注企业救灾企业社会责任。我们测试由此产生的假设样本的上市公司，从事自然灾害救援工作，发现利益相关者的关注部分介导的救灾和CFP之间的关系，利益相关者的关注，企业救灾的合法性，紧迫性，并制定救灾企业社会责任倡议。版权所有© 2014约翰威利父子有限公司.
type="main" xml:id="smj2246-abs-0001"> Stakeholder theory suggests a relationship between corporate social responsibility (CSR) and corporate financial performance (CFP) because certain stakeholders reward certain types of CSR. This argument assumes that stakeholders attend to firms' CSR activities—an assumption that has yet to be examined. We fill this gap by extending stakeholder theory to the context of stakeholder attention to firm CSR and exploring the antecedents and consequences of stakeholder attention to corporate disaster relief CSR. We test the resulting hypotheses on a sample of public companies that engaged in natural disaster relief efforts, finding that stakeholder attention partially mediated the relationship between disaster relief and CFP and that stakeholder attention to corporate disaster relief was driven by the legitimacy, urgency, and enactment of disaster relief CSR initiatives. Copyright © 2014 John Wiley & Sons, Ltd.