Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms

Article Abstract:

Studies of the relationships between social disclosure, social performance, and economic performance of corporations in the U.S. have shown conflicting and irregular results, with no clear trends evident. These irregularities have been caused by a lack in theory, incorrect definition of important terms, and inefficiencies in the empirical databases that have been created to date. The analysis of these relationships and the data available on the interrelationships between these three aspects of corporate operations is intended to provide a framework through which directions for further research can be suggested, with the strategic framework and methodological improvements required discussed.

Research, Methods, Investors, Social ethics, Sociological research

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Corporate social performance revisited

Article Abstract:

This article defines corporate social performance (CSP) and reformulates the CSP model to rebuild a coherent, integrative framework for business and society research. Principles of social responsibility are framed at the institutional, organizational, and individual levels; processes of social responsiveness are shown to be environmental assessment, stakeholder management; and outcomes of CSP are posed as social impacts, programs, and policies. Rethinking CSP in this manner points to vital research questions that have not yet been addressed. (Reprinted by permission of the publisher.)

Analysis, Social participation

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Addressing a theoretical problem by reorienting the corporate social performance model

Article Abstract:

This article identifies two major theoretical orientations in the business and society field. The corporate social performance (CSP) model illustrates their lack of integration and the problems posed for theory development. The model is reoriented so that it can be used to explore a synthesis of the two perspectives based on reframed principles of corporate social responsibility, processes of corporate social responsiveness, and outcomes of corporate behavior. (Reprinted by permission of the publisher.)

Industry, Industries

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