...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International journal of operations & production management >Performance implications of SA8000 certification
【24h】

Performance implications of SA8000 certification

机译：SA8000认证对性能的影响

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Purpose - The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) - which is considered the most important ethical certification standard - and firm performance, building on agency and contingency theories. Design/methodology/approach - The authors analyse secondary longitudinal balance sheet data of listed firms employing a rigorous event-study approach and compare SA8000-certified companies to different control groups based on three matching criteria, i.e., industry, size, and pre-certification performance. The authors then study the moderating effects of the cultural features, the country's development level, and the labour intensity on the causal relationship through multiple regression methods. Findings - The authors find that SA8000 certification positively affects labour productivity and sales performance but has no effect on profitability. Furthermore, the study supports that the relationship between SA8000 and profitability is moderated by two cultural features of the home country of the firms (i.e. power distance and uncertainty avoidance). Originality/value - This is the first study, which empirically tests the effects of the ethical certification SA8000 on firm performance using a cross-country sample. In addition, the authors contribute to the wider debate on the effects of corporate social responsibility practices on firm performance.
机译：目的-本文的目的是基于代理和权变理论，阐明被认为是最重要的道德认证标准的社会责任8000（SA8000）的采用与公司绩效之间的关系。设计/方法/方法-作者使用严格的事件研究方法来分析上市公司的二级纵向资产负债表数据，并根据行业，规模和认证前三个匹配标准，将SA8000认证的公司与不同的对照组进行比较性能。然后，作者通过多元回归方法研究了文化特征，国家发展水平和劳动强度对因果关系的调节作用。调查结果-作者发现SA8000认证对劳动生产率和销售业绩产生了积极影响，但对盈利能力没有影响。此外，该研究支持SA8000与获利能力之间的关系受到企业母国的两种文化特征（即权力距离和避免不确定性）的调节。原创性/价值-这是第一项研究，该研究使用跨国样本通过经验测试了道德认证SA8000对公司绩效的影响。此外，作者为关于公司社会责任实践对公司绩效的影响的广泛辩论做出了贡献。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号