Journal
JOURNAL OF BUSINESS ETHICS
Volume 131, Issue 1, Pages 121-136Publisher
SPRINGER
DOI: 10.1007/s10551-014-2273-x
Keywords
Corporate social responsibility; Intangible assets; Management quality practices; Manufacturing firms
Funding
- Canada's Social Sciences and Humanities Research Council
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A unique dataset is exploited to provide insight into the impact of management quality practices (MQPs) on corporate social responsibility (CSR) for a sample of US manufacturing firms. Our results suggest that MQPs are positively and significantly related to a firm's CSR rating. This confirms that intangible assets affect corporate outcomes. We also show that superior MQPs matter more in explaining the CSR dimensions that are related directly to the firm's primary stakeholders.
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