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Exploring the business logic behind CSR certifications
Mälardalen University.ORCID iD: 0000-0003-0826-7052
Mälardalen University.ORCID iD: 0000-0001-7334-2480
Mälardalen University.ORCID iD: 0000-0001-8220-6085
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0002-9707-7068
2020 (English)In: Journal of Business Research, ISSN 0148-2963, E-ISSN 1873-7978, Vol. 112, p. 521-530Article in journal (Refereed) Published
Abstract [en]

Research shows that CSR certification motives span from being symbolic to substantive. Prior studies have mainly focused on the differences between firms that hold and do not hold CSR certificates. This study explores if the extent of CSR certification is related to different business logic amongst firms who hold CSR certificates. The study utilizes full sample data from the Swedish commercial real estate industry to analyze the variance in motives and performance among firms with CSR certificates. The results indicate that firms that have a substantive CSR commitment have a business logic that entails a holistic and long-term perspective on both financial and CSR performance. However, substantive CSR commitment comes with greater staffing costs and lower financial returns as opposed to those of firms that obtain CSR certificates based on symbolic motives.

Place, publisher, year, edition, pages
Elsevier, 2020. Vol. 112, p. 521-530
Keywords [en]
Sustainability, CSR, Accounting
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
URN: urn:nbn:se:ltu:diva-78007DOI: 10.1016/j.jbusres.2019.11.046ISI: 000527393100048Scopus ID: 2-s2.0-85077715245OAI: oai:DiVA.org:ltu-78007DiVA, id: diva2:1412863
Projects
TheSwedish Energy Agency, Sweden, ID 44749-1
Note

Validerad;2020;Nivå 2;2020-04-16 (johcin)

Available from: 2020-03-09 Created: 2020-03-09 Last updated: 2020-05-07Bibliographically approved

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Pesämaa, Ossi

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CiteExportLink to record
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  • apa
  • ieee
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  • Other style
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Language
  • de-DE
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  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
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Output format
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