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Doing Well by Doing Good: The S in Corporate Social Responsibility and Efficiency Performance

机译:做好事做好事:企业社会责任和效率绩效中的S

摘要

This paper examines the relationship between the social ratings dimensions (the S) in corporate social responsibility (CSR) and corporate performance. Using a twostage approach, we first evaluate the efficiency and metafrontier framework of the U.S. telecommunications industry. In the second stage, we run regression analyses to examine the relationship between the S in CSR and corporate performance. Our first-stage findings show that the sample companies should first improve their scale inefficiencies rather than the inefficiencies in management practices. With regards to the metatechnology ratios, we provide an insight on the potential improvement in performance caused by changes in the production environment. Our second-stage analyses including OLS, two-stage least squares (2SLS), and truncated regression with a bootstrapping approach show that a significantly positive relationship exists between the S in CSR and corporate performance. Taken together, this study would contribute to increased understanding of the contribution of the S in CSR to the performance of the U.S. telecommunications companies.
机译:本文研究了企业社会责任(CSR)中的社会评价维度(S)与企业绩效之间的关系。我们使用两阶段方法首先评估美国电信业的效率和元边界框架。在第二阶段,我们进行回归分析以检验企业社会责任中的S与企业绩效之间的关系。我们的第一阶段调查结果表明,样本公司应首先提高规模效率低下的状况,而不是改善管理实践中的低效率。关于元技术比率,我们提供了由生产环境变化导致的性能潜在改善的见解。我们的第二阶段分析包括OLS,两阶段最小二乘(2SLS)和采用自举法的截断回归法,表明企业社会责任中的S与企业绩效之间存在显着正相关。综上所述,这项研究将有助于加深对企业社会责任中S对美国电信公司绩效的贡献的了解。

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