Journal of Business Ethics 133 (3):553-565 (2016)
Abstract |
International Accountability Standards have proliferated in the last 20 years, with the UN Global Compact as the most widely accepted principle-based standard catalyzing voluntary participation by firms. This study aims to improve understanding about the factors that determine companies’ progress in adopting principle-based standards. Drawing on the resource-based view of the firm, we examine the direct and combined influences of different organizational resources on standard implementation as perceived by 213 Spanish GC signatories. Our results reveal that the level of firm-specific resources has a positive effect on the extent of GC principles implementation and that innovative capability and length of GC participation strengthen this effect. Contrary to our expectations, we find that the internationalization of firms does not have an effect on GC principles implementation. We discuss the implications of these findings for scholars and practicing managers.
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DOI | 10.1007/s10551-014-2412-4 |
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References found in this work BETA
Corporate Social Responsibility and Resource-Based Perspectives.Manuel Castelo Branco & Lúcia Lima Rodrigues - 2006 - Journal of Business Ethics 69 (2):111-132.
Discourse Ethics and Social Accountability: The Ethics of SA 8000.Dirk Ulrich Gilbert & Andreas Rasche - 2007 - Business Ethics Quarterly 17 (2):187-216.
Corporate Social Responsibility Practices and Environmentally Responsible Behavior: The Case of The United Nations Global Compact.Dilek Cetindamar - 2007 - Journal of Business Ethics 76 (2):163-176.
Discourse Ethics and Social Accountability: The Ethics of SA 8000.Dirk Ulrich Gilbert & Andreas Rasche - 2007 - Business Ethics Quarterly 17 (2):187-216.
Accountability in a Global Economy: The Emergence of International Accountability Standards.Sandra Waddock - 2011 - Business Ethics Quarterly 21 (1):23-44.
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Citations of this work BETA
Does GRI Sustainability Reporting Pay Off? An Empirical Investigation of Publicly Listed Firms in China.Lujie Chen, Fu Jia, Guido Orzes & Yang Yang - 2021 - Business and Society 60 (7):1738-1772.
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