Cited by 2,252Corporate Social Responsibility ReportingCorporate Identity and ReputationIntellectual Capital and Performance Analysis

The DOI matches its Crossref record; 107 of the 109 references it cites were found in a registry or an index.

Corporate responsibility and financial performance: the role of intangible resources

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Surroca, Jordi, Tribó, Josep A., Waddock, Sandra·2010·Strategic Management Journal

Abstract

This paper examines the effects of a firm's intangible resources in mediating the relationship between corporate responsibility and financial performance. We hypothesize that previous empirical findings of a positive relationship between social and financial performance may be spurious because the researchers failed to account for the mediating effects of intangible resources. Our results indicate that there is no direct relationship between corporate responsibility and financial performance—merely an indirect relationship that relies on the mediating effect of a firm's intangible resources. We demonstrate our theoretical contention with the use of a database comprising 599 companies from 28 countries. Copyright © 2009 John Wiley & Sons, Ltd.

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  1. 10.2307/258317 · DOI
  2. 10.2307/256972 · DOI
  3. 10.2307/258888 · DOI
  4. 10.2307/259327 · DOI
  5. Gomez‐Mejia LR, 2002, Management
  6. 10.2307/259184 · DOI
  7. 10.2307/258852 · DOI
  8. 10.2307/256342 · DOI
  9. 10.2307/259398 · DOI · Paper page
  10. 10.2307/258961 · DOI

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Metadata

Authors
Surroca, J., Tribó, J. A., & Waddock, S.
Affiliations
  • Universidad Carlos III de Madrid (ES)
  • Boston College (US)
Corresponding author
Surroca, Jordi
Venue
Strategic Management Journal
Publisher
Wiley
Published
2009-11-17
Volume
31
Issue
5
Pages
463-490
ISSN
  • 0143-2095 (ISSN-L)
  • 1097-0266
OpenAlex
W2493849050
Cited by
2,252
References
109
Citations by year
2026: 119 · 2025: 177 · 2024: 167 · 2023: 176 · 2022: 218 · 2021: 181 · 2020: 195 · 2019: 154 · 2018: 165 · 2017: 128 · 2016: 124 · 2015: 125 · 2014: 108 · 2013: 84 · 2012: 75
FWCI
123.00
Type
journal article
Language
en
Open access
Locations
  • Strategic Management Journal (publishedVersion)
  • LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Científicas) (acceptedVersion, other-oa)
  • RePEc: Research Papers in Economics (submittedVersion)
  • e-Archivo (Carlos III University of Madrid) (submittedVersion)
Funders
  • Comunidad de Madrid (# 2008/00037/001, # 2009/00138/001, S2007/HUM-0413)
  • Fundación Ramón Areces
  • Ministry of Education and Science (# SEJ2006-01731, # SEJ2006-09401, # CSD 2006-16, ECO2009-10796, ECO2009-08308)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Identity and Reputation
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Intellectual Capital and Performance Analysis
Keywords
corporate social responsibility, financial performance, intangible resources, mediating effect, spurious correlations, social performance, firm resources

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