Managerial Practices and Corporate Social Responsibility
Najah Attig () and
Sean Cleary ()
Journal of Business Ethics, 2015, vol. 131, issue 1, 136 pages
Abstract:
A unique dataset is exploited to provide insight into the impact of management quality practices (MQPs) on corporate social responsibility (CSR) for a sample of US manufacturing firms. Our results suggest that MQPs are positively and significantly related to a firm’s CSR rating. This confirms that intangible assets affect corporate outcomes. We also show that superior MQPs matter more in explaining the CSR dimensions that are related directly to the firm’s primary stakeholders. Copyright Springer Science+Business Media Dordrecht 2015
Keywords: Corporate social responsibility; Intangible assets; Management quality practices; Manufacturing firms; G32; G34; M14 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (22)
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Persistent link: https://EconPapers.repec.org/RePEc:kap:jbuset:v:131:y:2015:i:1:p:121-136
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DOI: 10.1007/s10551-014-2273-x
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