Publication Type

Journal Article

Publication Date

9-2010

Abstract

The relationship between corporate social responsibility (CSR) and corporate financial performance has been heavily studied in past research. However, little theory has been developed on how CSR may lead to greater corporate financial performance. In this paper, the authors attempt to fill this theoretical gap by explaining how CSR leads to the tangible benefits of attracting better employees, reduced turnover rate, greater efficiency, and reduced operating costs, via the intangible benefits of firm reputation, organizational commitment, and learning. Thereafter, managerial implications and further research opportunities are discussed.

Keywords

Strategy, CSR, Organizational Theory

Discipline

Business Law, Public Responsibility, and Ethics

Research Areas

Strategy and Organisation

Publication

International Review of Business Research Papers

Volume

6

Issue

4

First Page

360

Last Page

371

ISSN

1837-5685

Publisher

World Business Institute

Additional URL

http://www.bizresearchpapers.com/29.%20Gilbert%20Tan-FINAL.pdf

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