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THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK
Abstract
Organizational research has revealed ample evidence of self-serving attributional patterns in managerial sensemaking, but has not yet resolved whether actor–observer attributional effects also influence managers’ sensemaking tendencies. The primary purpose of this study was to investigate whether such actor–observer effects can be detected in managers’ interpretation of equivocal information. Results indicate that managers receiving equivocal information about the performance of an organization described as their own credited positive outcomes to organizational strengths and blamed negative outcomes on environmental threats. In contrast, managers receiving equivocal information about an organization described as managed by others associated positive outcomes with environmental opportunities and linked negative outcomes to organizational weaknesses. Both self-serving and actor–observer attributional patterns were thus detected. © 1997 by John Wiley & Sons, Ltd
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“The relation could therefore run the other way, from financial performance to CSR, in the sense that firms that do well are more likely to engage in CSR (e.g., Waddock and Graves 1997; Margolis et al. 2009).”
From Mandatory CSR and sustainability reporting: economic analysis and literature review (2021) · cites this paper as Waddock and Graves 1997
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“Quite parallel to what this research paper aims to confirm, Waddock (1997) notes that organisations with CSR activities can benefit from empowering and encouraging their staff's commitment and productivity.”
From Corporate social responsibility influences employee engagement (2018) · cites this paper as Waddock (1997)
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- Authors
- WADDOCK, S. A., & GRAVES, S. B.
- Venue
- Strategic Management Journal
- Published
- 1997
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- WADDOCK, S. A., & GRAVES, S. B. (1997). THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK. Strategic Management Journal. https://doi.org/10.1002/(sici)1097-0266(199704)18%3A4
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