Publication Type

Working Paper

Version

publishedVersion

Publication Date

8-2012

Abstract

We evidence a non-linear relationship between firm value and corporate social responsibility, adding to the mixed evidence on this relationship. We show that corporate social responsibility exhibits a dynamic process, which is largely dependent on a firm’s industry, relative standing amongst peers and the distinction between responsible and irresponsible behavior. Surprisingly, we find that responsible behavior could sometimes destroy firm value, while irresponsible behavior could sometimes increase firm value. Endogeneity is mitigated through a novel process that allows us to keep constant the endogeneity inherent in this field, examining corporate social responsibility’s effect on firm value separately.

Keywords

Corporate Social Responsibility, CSR, Environmental Social Governance, ESG

Discipline

Finance and Financial Management

Research Areas

Finance

Identifier

10.2139/ssrn.1971484

Publisher

SSRN

Additional URL

https://doi.org/10.2139/ssrn.1971484

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