Does corporate social responsibility influence the corporate performance of the US telecommunications industry?

被引：50

作者：

Wang, Wei-Kang ^{[1
]}

Lu, Wen-Min ^{[2
]}

Kweh, Qian Long ^{[3
]}

Lai, Hsiao-Wen ^{[1
]}

机构：

[1] Yuan Ze Univ, Dept Accounting, Chungli, Taiwan

[2] Natl Def Univ, Dept Financial Management, Taipei 112, Taiwan

[3] Univ Tenaga Nas, Coll Business Management & Accounting, Dept Accounting, Muadzam Shah 26700, Pahang, Malaysia

来源：

TELECOMMUNICATIONS POLICY | 2014年 / 38卷 / 07期

关键词：

Dynamic data envelopment analysis; Telecommunications industry in the US; Corporate social responsibility; DATA ENVELOPMENT ANALYSIS; FINANCIAL PERFORMANCE; UNITED-STATES; EFFICIENCY; ATTRACTIVENESS; DIVERSITY; STRATEGY; DECISION; POLICY;

D O I：

10.1016/j.telpol.2014.01.004

中图分类号：

G2 [信息与知识传播];

学科分类号：

05 ; 0503 ;

摘要：

This study uses a two-stage approach to explore the relationship between the operational performance of U.S. telecommunications companies and their implementation of corporate social responsibility (CSR). In the first stage, this study adopts the dynamic data envelopment analysis model to measure the efficiency of the telecommunications industry in the U.S. from 2004 to 2008. The empirical results show that the corporate efficiency of those companies that implemented CSR was higher than that of those companies that did not. In the second stage, the study adopts OLS and 2SLS to explore the influence of the execution level of CSR on performance. The results show that the Kinder, Lyndenberg, and Domini & Co (KLD) social ratings indexes are significantly and positively related to corporate performance. Finally, this study suggests ways in which corporate policy makers can enhance CSR in order to improve corporate performance in the U.S. telecommunications industry. (C) 2014 Elsevier Ltd. All rights reserved.

引用

页码：580 / 591

页数：12

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