Résumés
Abstract
Our objective is to examine how firms manage corporate social activities across divergent orientations, either pro-CSR (corporate social responsibility) and/or anti-CSiR (corporate social irresponsibility) activities. We investigate two different approaches to managing corporate social activities, namely, balanced and combined, and study their potential impacts on corporate performance from an ambidextrous perspective. In addition, we examine the moderation effects of firm size and financial risk. We tested our hypothesis using a panel of 5,292 firms from KLD and COMPUSTAT between 1998 and 2015.
Keywords:
- corporate social responsibility,
- corporate social irresponsibility,
- ambidexterity,
- slack resources,
- corporate financial risks,
- corporate social performance
Résumé
Notre objectif est d’examiner comment les organisations gèrent les activités de responsabilité sociale des entreprises à travers des orientations variées, soit des activités pro-RSE (responsabilité sociale des entreprises) et/ou anti-iRSE (irresponsabilité sociale des entreprises). Nous examinons l’approche équilibrée et l’approche combinée de la gestion des activités sociales des entreprises et étudions leurs impacts potentiels sur la performance des entreprises dans une perspective ambidextre. Nous examinons les effets de modération de la taille et du risque financier de l’entreprise. Nous avons testé notre hypothèse en utilisant un panel de 5 292 entreprises issues de KLD et COMPUSTAT entre 1998 et 2015.
Mots-clés :
- responsabilité sociale des entreprises,
- irresponsabilité sociale des entreprises,
- ambidextrie,
- ressources inutilisées,
- risques financiers des entreprises,
- performance sociale des entreprises
Resumen
Nuestro objetivo es examinar cómo las empresas gestionan las actividades de responsabilidad social corporativa con orientaciones divergentes, ya sean actividades pro-RSC (responsabilidad social corporativa) y/o anti-iRSC (irresponsabilidad social corporativa). Investigamos dos enfoques diferentes de la gestión de las actividades sociales de las empresas, a saber, el equilibrado y el combinado, y estudiamos sus posibles repercusiones en los resultados de las empresas desde una perspectiva ambidiestra. Además, examinamos los efectos moderadores del tamaño de la empresa y del riesgo financiero. Probamos nuestra hipótesis utilizando un panel de 5.292 empresas de KLD y COMPUSTAT entre 1998 y 2015.
Palabras clave:
- responsabilidad social de las empresas,
- irresponsabilidad social de las empresas,
- ambidestreza,
- recursos de holgura,
- riesgos financieros de las empresas,
- rendimiento social de las empresas
Parties annexes
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