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Trends and Research in the Decision Sciences: Best Papers from the 2014 Annual Conference by Merrill Warkentin, Decision Sciences Institute

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25. Productivity: A Mediator of the Relationship between CSR and Performance

—Patti Miles, University of Maine

—Grant Miles, University of Maine

Abstract

As research within the corporate social responsibility (CSR) literature more consistently establishes a positive relationship between CSR and financial performance, attention is shifting to the “business case” for CSR and examining the mechanisms that underlie this relationship. In this vein, the current study examines the role of productivity in this relationship and builds a case that the influence of CSR on financial performance operates through CSR’s influence on firm productivity. The hypotheses developed are tested on a sample consisting of Fortune 500 firms, and findings reveal that ...

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