Journal of Business Ethics 49 (1):41-54 (2004)

This study examines the relationships between a company''s emphasis on discretionary social responsibility, environment, and firm performance. It tests the proposition that environmental munificence and dynamism moderate the relationship between discretionary social responsibility and financial performance. Social responsibility was measured with a three-item scale in a sample of 62 firms using a questionnaire. Environmental munificence and dynamism were measured using archival sources as was financial performance (return on assets and return on sales). The results of moderated regression analyses and subgroup analyses found a significant moderating effect of environment on the social responsibility-firm performance relationship. Discretionary social responsibility contributes to firm performance in environments that are dynamic and munificent.
Keywords environment  firm performance  social responsibility
Categories (categorize this paper)
DOI 10.1023/B:BUSI.0000013862.14941.4e
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy

Upload a copy of this paper     Check publisher's policy     Papers currently archived: 64,132
Through your library

References found in this work BETA

Add more references

Citations of this work BETA

Corporate Social Responsibility and Management Forecast Accuracy.Dongyoung Lee - 2017 - Journal of Business Ethics 140 (2):353-367.

View all 22 citations / Add more citations

Similar books and articles


Added to PP index

Total views
49 ( #219,672 of 2,454,729 )

Recent downloads (6 months)
1 ( #449,768 of 2,454,729 )

How can I increase my downloads?


My notes