This study analyzes the differences in financial performance and risk between sustainable firms and non-sustainable firms through the use of a fuzzy Jensen’s alpha and a fuzzy beta to measure abnormal returns and systematic risk, respectively. The sample consisted of 644 firms from OECD...

Focusing on consumer demands in OECD markets and voluntary initiatives taken in the private sector, this study investigates how consumers are informed about the social and environmental conditions under which products have been produced. Consumers of OECD increasingly attach importance to how...

Purpose: To explore how corporate social responsibility (CSR) can be effectively built into firm strategy. Design/methodology/approach: By drawing upon classics work in the field, this paper first offers conceptual discussion and then systematically develops a means of incorporating CSR into...

Direct tests between corporate social responsibility (CSR) and firm performance (FP) have been argued to be a futile pursuit. Following this line of thinking, the present study sought to test an alternative model in understanding the CSR-FP relationship. Specifically, reputation and customer...

Scholars have paid considerable attention to studying the relationship between corporate social

Boards of large UK companies are devoting more time to the governance of corporate social responsibility (CSR). This is in line with the Combined Code on Corporate Governance's requirement that boards set standards and values for companies and ensure they meet their social obligations. But is...

Abstract: While corporate social responsibility has gained considerable academic, corporate and media attention, is it actually becoming institutionalised as a legitimate part of business? This paper investigates the relationship between corporate social performance, reputation and conformity...

This paper investigates the relationship between social responsibility reporting and reputation at an industry rather than organisational level through a case study of the Australian banking industry. Since deregulation, the legitimacy of the social impact of the Australian banking industry has...