Corporate social irresponsibility: What we know and what we need to know

被引:19
|
作者
Iborra, Maria [1 ,3 ]
Riera, Marta [2 ,4 ]
机构
[1] Univ Valencia, Dept Direcc Empresas, Valencia, Spain
[2] Valencia Int Univ, Valencia, Spain
[3] Dept Direcc Empresas, Ave Naranjos S-N, Valencia 46022, Spain
[4] Univ Int Valencia VIU, Valencia Int Univ, Calle Pintor Sorolla 21, Valencia 46002, Spain
关键词
Corporate social irresponsibility; harm; intention; literature review; rectification; FIRM PERFORMANCE; TAX AVOIDANCE; IR-RESPONSIBILITY; BUSINESS ETHICS; RISK-TAKING; CSR; SHAREHOLDER; OWNERSHIP; IMPACT; BRAND;
D O I
10.1002/csr.2428
中图分类号
F [经济];
学科分类号
02 ;
摘要
Corporate social irresponsibility (CSI) is a critical issue for managers and researchers. In fact, the number of studies on this subject from diverse literature is rapidly increasing, seeking to answer questions regarding the core elements of CSI, its antecedents, and consequences. This paper offers a comprehensive literature review of this topic, identifying and assessing previous studies, synthesizing their findings, and highlighting knowledge gaps. Additionally, it offers recommendations regarding how to move forward. Our review identified 155 studies published from 1962 to 2020 that describe the antecedents, outcomes, mediators, and moderators of CSI according to different levels of analysis. We contribute to the social issues in management literature in that we analyze the facilitators and inhibitors of CSI and the consequences for firms using a multilevel approach. Finally, we provide guidance for future research by assessing the core elements that define the level of irresponsibility-harm to others and intentionality.
引用
收藏
页码:1421 / 1439
页数:19
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