Corporate Social Responsibility: Theory and Evidence

Abstract

Corporate Social Responsibility (CSR) is a tortured concept. In this paper, we reframe CSR into a number of discrete Corporate Social Responsibilities (CSR’s), each of which can have a positive or negative social impact, and each of which has an endogenous managerially driven component, and an exogenous stakeholder driven component. Using an industry-level sample drawn from the KLD data base, we test the impact of hypothesized drivers of CSR on various CSR’s

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