This paper reviews the literature on corporate social performance (CSP) measurement and
sets that literature into a theoretical context. Following a review of CSP theory development …

Companies are increasingly asked to provide innovative solutions to deep-seated problems
of human misery, even as economic theory instructs managers to focus on maximizing their …

In an era of rising concern about financial performance and social ills, companies' economic
achievements and negative externalities prompt a common question: Does it pay to be …

A central and contentious debate in many literatures concerns the relationship between
financial and social performance. We advance this debate by measuring the financial–social …

What is the relationship between the social performance of companies and their financial
performance? More colloquially, can a firm effectively attend to both people and profits as it …

There is a small, but positive, relationship between corporate social performance and
company financial performance. However, research in this area has provided little guidance …

Executive Overview Businesses today are experiencing profound pressures to reform and
improve stakeholder-related practices and their impacts on stakeholders and the natural …

Since the 1970s, many Anglo-American studies have investigated the theme of corporate
social responsibility (CSR) and its costs and benefits. Most studies have tried to test, largely …

The Global Reporting Initiative (GRI) has successfully become institutionalized as the
preeminent global framework for voluntary corporate environmental and social reporting. Its …

The purpose of this paper is to evaluate the extent to which current voluntary corporate
environmental reports meet the requirements of two new sets of guidelines:(i) the Global …