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Journal of Business Ethics

Erschienen in:

22.08.2015

Unpacking the Drivers of Corporate Social Performance: A Multilevel, Multistakeholder, and Multimethod Analysis

verfasst von: Marc Orlitzky, Céline Louche, Jean-Pascal Gond, Wendy Chapple

Erschienen in: Journal of Business Ethics | Ausgabe 1/2017

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Abstract

The question of what drives corporate social performance (CSP) has become a vital concern for many managers and researchers of large corporations. This study addresses this question by adopting a multilevel, multistakeholder, and multimethod approach to theorize and estimate the relative influence of macro (national business system and country), meso (industry), and micro (firm-level) factors on CSP. Applying three different methods of variance decomposition analysis to an international sample of 2060 large public companies over a time span of 5 years, our results show that firm-level factors explain the largest proportion of variance in aggregate CSP as well as CSP oriented toward communities, the natural environment, and employees. These results support our hypotheses according to which CSP is not primarily driven by macrolevel or mesolevel factors, except for shareholder-oriented CSP, which is relatively more influenced by country-level factors. As a whole, our findings also point to the value of subdividing CSP into its stakeholder-specific components as this disaggregation allows for a more careful examination of distinct drivers of distinct aspects of CSP.

Vorheriger Artikel One Rule to Rule Them All? Organisational Sensemaking of Corporate Responsibility

Nächster Artikel The Impact of Stakeholder Identities on Value Creation in Issue-Based Stakeholder Networks

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Strictly speaking, corporate social responsibility differs from corporate social performance (CSP). However, following previous arguments by Barnett (2007) and Baird et al. (2012), we prefer CSP for expositional purposes in this empirical study.

The outcome variable of choice is profitability in strategic management where largely descriptive studies such as ours have, for 20 years, been aimed at explaining variance in firm profitability.

The key point here is that managers anticipate appropriate economic rents from increasing CSP—not that these economic rents are necessarily forthcoming. Hence, we refer to appropriable rents in this context.

On its website, Sustainalytics defines itself as “an award-winning global responsible investment research firm specialized in environmental, social and governance (ESG) research and analysis. The firm offers global perspectives and solutions that are underpinned by local expertise, serving both values-based and mainstream investors that integrate ESG information and assessments into their investment decisions” (source: Sustainalytics website, consulted on the 28/01/2015).

The dataset was unbalanced because the number of firms in each NBS varied (see Table 5 in Appendix).

For follow-up studies, HLM would also have the advantage of allowing for the inclusion of continuous—rather than only dummy/categorical—variables (Misangyi et al. 2006).

The MLE HLM results were very similar to the findings obtained from the REMLE HLM.

We are grateful to one of the reviewers for this interpretation. In line with this reviewer's feedback, the results may simply indicate that the domain of shareholder CSP is more institutionalized in the countries studied, and therefore firm agency is more limited here than in other CSP domains for this sample of firm-year observations.

We are grateful to one of the reviewers for these points.

These supplementary analyses are omitted from this paper, but available in another working paper available from the authors.

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Titel: Unpacking the Drivers of Corporate Social Performance: A Multilevel, Multistakeholder, and Multimethod Analysis
verfasst von: Marc Orlitzky
Céline Louche
Jean-Pascal Gond
Wendy Chapple
Publikationsdatum: 22.08.2015
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 1/2017
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-015-2822-y

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