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Financial performance of socially responsible firms: the short- and long-term impact

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Autor: Charlo Molina, María José
Moya Clemente, Ismael
Muñoz Rubio, Ana María
Departamento: Universidad de Sevilla. Departamento de Contabilidad y Economía Financiera
Fecha: 2017
Publicado en: Sustainability, 9 (9)
Tipo de documento: Artículo
Resumen: The pressure of society for firms to adopt socially responsible behavior is evident. Yet, Corporate Social Responsibility (CSR) needs an economic justification. In response to this, there exists a comprehensive literature that analyzes the possible relation between social and business financial performance. During the last decade, the literature has been heading toward the carrying out of dynamic studies as researches find that the relationship between social and financial performance is not static. The purpose of this work is to analyze the relevance for the financial performance of Spanish listed firms of maintaining their responsible behavior. To do so, we carry out a comparison between two analyses—one cross-sectional, and the other longitudinal—to be able to conclude whether or not adopting responsible criteria makes a difference in business financial performance in the short and long-term. Some of the results obtained in the cross-sectional study are consolidated in th...
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Cita: Charlo Molina, M.J., Moya Clemente, I. y Muñoz Rubio, A.M. (2017). Financial performance of socially responsible firms: the short- and long-term impact. Sustainability, 9 (9)
Tamaño: 270.1Kb
Formato: PDF

URI: https://hdl.handle.net/11441/69347

DOI: 10.3390/su9091622

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