Managerial Practices and Corporate Social Responsibility

Journal of Business Ethics · 2015 · Volume 131 · Issue 1

Abstract

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.

Keywords

Corporate social responsibility, Intangible assets, Management quality practices, Manufacturing firms

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