Attitudes towards corporate social responsibility and perceived importance of social responsibility information characteristics in a decision context
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 9 (1):71 - 77 (1990)
This study addressed the questions of perceived importance of social responsibility information (SRI) characteristics in a decision context, as well as the attitudes of institutional investors toward social responsibility involvement. The results showed that SRI presently disclosed in company annual reports did not have any significant impact on institutional investors' decisions. However, if SRI were presented in quantified, financial form, and were focused on product improvement and fair business practices, such information would be perceived as more important for investment decisions. Attitudes toward corporate social responsibility also suggested that institutional investors were not totally opposed to company involvement in social activities.
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References found in this work BETA
Vassilios P. Filios (1985). Social Process Auditing: A Survey and Some Suggestions. [REVIEW] Journal of Business Ethics 4 (6):477 - 485.
Citations of this work BETA
Won Yong Oh, Young Kyun Chang & Aleksey Martynov (2011). The Effect of Ownership Structure on Corporate Social Responsibility: Empirical Evidence From Korea. [REVIEW] Journal of Business Ethics 104 (2):283-297.
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Carl Malinowski & Karen A. Berger (1996). Undergraduate Student Attitudes About Hypothetical Marketing Dilemmas. Journal of Business Ethics 15 (5):525 - 535.
Josep M. Lozano, Laura Albareda & M. Rosario Balaguer (2006). Socially Responsible Investment in the Spanish Financial Market. Journal of Business Ethics 69 (3):305 - 316.
Maria Jesus Munoz-Torres, Maria Angeles Fernandez-Izquierdo & Maria Rosario Balaguer-Franch (2004). The Social Responsibility Performance of Ethical and Solidarity Funds: An Approach to the Case of Spain. Business Ethics 13 (2-3):200-218.
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