Toward a Conceptual Integration of Corporate Social and Financial Performance

Diane L. Swanson () and Marc Orlitzky ()
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Diane L. Swanson: Kansas State University
Marc Orlitzky: University of South Australia Business School

A chapter in Handbook of Integrated CSR Communication, 2017, pp 129-148 from Springer

Abstract: Abstract We describe the potential for an integrative perspective on corporate social performance in two distinct models. The first builds on previous research to demonstrate the theory building possibilities for conceptual integration. By extension, the second model of value attunement shows how an organization can become responsible when the executive strives to embed values in organizational decisions that facilitate the triple bottom line of social, environmental, and economic performance. According to the attunement model, the executive who strives for these goals will necessarily understand the significance of establishing means of communicating value information in the organization and between the organization and its external constituents. We move toward an integration of corporate social and financial performance by summarizing the various competitive benefits that attunement may yield for the socially and environmentally responsible firm.

Keywords: Business ethics; Corporate financial performance; Corporate social performance; Corporate social responsibility; Organizational culture; Organizational values; Stakeholder model; Triple bottom line; Values-based leadership (search for similar items in EconPapers)
Date: 2017
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DOI: 10.1007/978-3-319-44700-1_8

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