Videos de Philippe Naccache
Exploring the curvature of the relationship between HRM-CSR and corporate financial performance
This article contributes to the general literature on the relationship between CSP and CFP and to the emerging HRM-CSR literature by exploring the curvature of the relationship between HRM-CSP and CFP. We advance conceptual arguments in favor of an inverted U-shaped relationship. Our results demonstrate a significant quadratic relationship between HRM-CSP and CFP. We provide evidences that this relationship is not linear or S-shaped but inverted U-shaped. We use CSR rating data from the European social rating agency VIGEO. Our sample included 591 firms listed over the period from 2008 to 2011, for 1,405 firm-year observations.
- Co-auteur(s) Schier G., Meier O.
- Revue(s) Journal of Business Ethics (forthcoming)
- Classement(s) FNEGE 1, CNRS 2, HCERES A