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Erschienen in: Asia Pacific Journal of Management 1/2015

01.03.2015

Organizational slack and corporate social performance: Empirical evidence from China’s public firms

verfasst von: Erming Xu, Hui Yang, J. Martina Quan, Yuan Lu

Erschienen in: Asia Pacific Journal of Management | Ausgabe 1/2015

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Abstract

This study investigates how organizational slack affects corporate social performance (CSP). Based on a sample of 1,299 Chinese listed firms, our results show that only unabsorbed slack contributes to CSP and the positive relationship between unabsorbed slack and CSP is consistent with the relationship between unabsorbed slack and corporate financial performance (CFP). Our results also show that absorbed slack generates a negative impact on CSP. Furthermore, our findings indicate that state ownership has a negative impact on the relationship between unabsorbed slack and CSP. This finding illustrates that state ownership weakens unabsorbed slack’s contribution to CSP.

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Fußnoten
1
See Social Responsibility Report (She Hui Ze Ren Bao Gao), source: http://​baike.​baidu.​com/​view/​4670610.​htm, accessed Apr 10, 2013.
 
2
The MCT-CSR rating system adopts a structured expert scoring methodi1n which the macrocosm makes up 30 points; the content, 50 points; and the technique, 20 points. Source: http://​www.​rksratings.​com/​index.​php/​Index/​Product/​index.
 
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Metadaten
Titel
Organizational slack and corporate social performance: Empirical evidence from China’s public firms
verfasst von
Erming Xu
Hui Yang
J. Martina Quan
Yuan Lu
Publikationsdatum
01.03.2015
Verlag
Springer US
Erschienen in
Asia Pacific Journal of Management / Ausgabe 1/2015
Print ISSN: 0217-4561
Elektronische ISSN: 1572-9958
DOI
https://doi.org/10.1007/s10490-014-9401-0

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