Corporate social responsibility and firm performance in the airline industry: The moderating role of oil prices

被引：139

作者：

Lee, Seoki ^{[1
]}

Seo, Kwanglim ^{[2
]}

Sharma, Amit ^{[1
]}

机构：

[1] Penn State Univ, Sch Hospitality Management, University Pk, PA 16802 USA

[2] Univ Hawaii, Sch Travel Ind Management, Honolulu, HI 96822 USA

来源：

TOURISM MANAGEMENT | 2013年 / 38卷

关键词：

Corporate social responsibility; Operation-related CSR; Non-operation-related CSR; Airlines Firm performance; Moderating effect of oil prices; FINANCIAL PERFORMANCE; DISCLOSURE; STRATEGY; BEHAVIOR; RETURNS;

D O I：

10.1016/j.tourman.2013.02.002

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This study, first, proposes corporate social responsibility (CSR) dimensions as associated with operation-relatedness (i.e., operation-related [OR] and non-operation-related [Non-OR] CSR activities), following the Carroll CSR framework. In addition, the study examines and compares the effects of OR and Non-OR CSR dimensions on U.S. airlines' performances, and the final examination concerns the moderating effect of oil prices on the relationship between the OR (Non-OR) CSR dimension and firm performance. Findings of this study support a positive main effect from OR on firm performance. In addition, findings support the positive (negative) moderating effect of oil prices on the relationship between OR (Non-OR) CSR dimension. (C) 2013 Elsevier Ltd. All rights reserved.

引用

页码：20 / 30

页数：11

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