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  1.  60
    Corporate Social Performance, Firm Size, and Organizational Visibility: Distinct and Joint Effects on Voluntary Sustainability Reporting.Sascha Raithel & Philipp Schreck - 2018 - Business and Society 57 (4):742-778.
    This study investigates the distinct and joint effects of corporate social performance, firm size, and visibility on a company’s decision to disclose sustainability-related information through sustainability reports. It seeks to provide more nuanced explanations for why certain companies tend to extensively report on their sustainability performance. First, while prior studies have predominantly focused on environmental reporting, the current analysis considers comprehensive sustainability reports that include both environmental and social issues. Second, the article argues that the effects of two important antecedents (...)
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  2. Reviewing the Business Case for Corporate Social Responsibility: New Evidence and Analysis. [REVIEW]Philipp Schreck - 2011 - Journal of Business Ethics 103 (2):167-188.
    This study complements previous empirical research on the business case for corporate social responsibility (CSR) by employing hitherto unused data on corporate social performance (CSP) and proposing statistical analyses to account for bi-directional causality between social and financial performance. By allowing for differences in the importance of single components of CSP between industries, the data in this study overcome certain limitations of the databases used in earlier studies. The econometrics employed offer a rigorous way of addressing the problem of endogeneity (...)
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    Positive Economics and the Normativistic Fallacy: Bridging the Two Sides of CSR.Philipp Schreck, Dominik van Aaken & Thomas Donaldson - 2013 - Business Ethics Quarterly 23 (2):297-329.
    In response to criticism of empirical or “positive” approaches to corporate social responsibility, we defend the importance of these approaches for any CSR theory that seeks to have practical impact. Although we acknowledge limitations to positive approaches, we unpack the neglected but crucial relationships between positive knowledge on the one hand and normative knowledge on the other in the implementation of CSR principles. Using the structure of a practical syllogism, we construct a model that displays the key role of empirical (...)
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