Journal of Business Ethics 34 (3-4):299 - 315 (2001)

Geoff Moore
Durham University
The comparison of corporate social performance with corporate financial performance has been a popular field of study over the past 25 years. The results, while broadly conclusive of a positive relationship, are not entirely consistent. In addition, most of the previous studies have concentrated on large-scale cross-industry studies and often with a single variable for corporate social performance, in order to produce statistically significant results. This weakens the richness of understanding that might be obtained from a single industry study with multiple social variables, which would also allow investigation of inter-relationships between individual and sub-sets of social performance measures and between individual and sub-sets of social performance and financial performance measures. There have also been criticisms that the results lack a rigorous theoretical basis, and the paper demonstrates clearly how stakeholder theory must form the basis for this area of research. Following a review of the literature this paper presents the initial findings from a study of the U.K. Supermarket industry which suggest that contemporaneous social and financial performance are negatively related, while prior-period financial performance is positively related with subsequent social performance. Positive relationships between both age and size of the company with social performance are also found.
Keywords business-ethics  corporate-financial-performance  corporate-social-performance  corporate-social-responsibility  U.K.-supermarkets
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Reprint years 2004
DOI 10.1023/A:1012537016969
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References found in this work BETA

Corporate Social Responsibility and the Marketplace.Melville T. Cottrill - 1990 - Journal of Business Ethics 9 (9):723 - 729.

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The UK Supermarket Industry: An Analysis of Corporate Social and Financial Performance.Geoff Moore & Andy Robson - 2002 - Business Ethics, the Environment and Responsibility 11 (1):25–39.


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