Corporate Social Responsibility and Financial Performance: A Typology for Service Industries.
Keywords
corporate social rsponsibility, financial performance, typology, services
Abstract
This paper presents a model that encapsulates a firm’s financial performance and its performance relative to CSR initiatives. The model was developed to fill a gap by providing stakeholders with a quick way to ascertain both a firm’s CSR initiatives and its financial viability simultaneously. The proposed model was developed based on a review of financial and corporate social responsibility related literature and incorporates widely used and empirically tested CSR and financial performance assessment measures. The Corporate Socially Responsible and Financial Performance (CSRFINP) model proposes that a firm can be assessed and assigned a score based on its performance on predetermined CSR dimensions as well as it financial performance on predetermined financial criteria. Firms can fall into one of the model’s four quadrants based on their CSR and financial performance scores. If a company is pursuing purely financial initiatives and performs well on those initiatives, it will find itself in the black or the “Aggressive” quadrant. Conversely, if a company is a nonprofit entity and pursues purely social responsibility initiatives, then this company will be a truly “Green” company and be placed in the “Green” quadrant. Companies that perform well on both social responsibility and financial initiatives will fall into the “Blue” or progressive quadrant. Companies that underperform on both financial and socially responsible initiatives fall into the yellow or “Repressive” quadrant.
Publication Date
9-1-2009
Original Citation
Jackson, L.A. & Parsa, H.G. (2009). Corporate social responsibility and financial performance: A typology for service industries. International Journal of Business Insights and Transformation. 2(2), 13-21.
Number of Pages
13-21
Document Type
Paper
Language
English
Source Title
International Journal of Business Insights and Transformation
Volume
2
Issue
2
Copyright Status
Unknown
Copyright Date
2009
College
Rosen College of Hospitality Management
Location
Rosen College of Hospitality Management
STARS Citation
Jackson, Leonard A. and Parsa, H.G., "Corporate Social Responsibility and Financial Performance: A Typology for Service Industries." (2009). Faculty Scholarship and Creative Works. 239.
https://stars.library.ucf.edu/ucfscholar/239