Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/76402
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dc.contributor.authorLópez Pérez, M. Victoriaen_US
dc.contributor.authorGarcía Santana, Armindaen_US
dc.contributor.authorRodríguez Ariza, Lazaroen_US
dc.date.accessioned2020-12-06T10:01:21Z-
dc.date.available2020-12-06T10:01:21Z-
dc.date.issued2007en_US
dc.identifier.issn0167-4544en_US
dc.identifier.otherScopus-
dc.identifier.urihttp://hdl.handle.net/10553/76402-
dc.description.abstractThe goal of this paper is to examine whether business performance is affected by the adoption of practices included under the term Corporate Social Responsibility (CSR). To achieve this goal, we analyse the relation between CSR and certain accounting indicators and examine whether there exist significant differences in performance indicators between European firms that have adopted CSR and others that have not. The effects of compliance with the requirements of CSR were determined on the basis of firms included in the Dow Jones Sustainability Index (DJSI), and specific accounting indicators were applied to measure performance. For the purposes of this study, we selected one group of firms belonging to the DJSI and another comprised of firms quoted on the Dow Jones Global Index (DJGI) but not on the DJSI. The sample was made up of two groups of 55 firms, studied for the period 1998-2004. Empirical analysis supports the conclusion that differences in performance exist between firms that belong to the DJSI and to the DJGI and that these differences are related to CSR practices. We find that a short-term negative impact on performance is produced.en_US
dc.languageengen_US
dc.relation.ispartofJournal of Business Ethicsen_US
dc.sourceJournal of Business Ethics [ISSN 0167-4544], v. 75 (3), p. 285-300, (Octubre 2007)en_US
dc.subject5303 Contabilidad económicaen_US
dc.subject.otherCompetitive Advantageen_US
dc.subject.otherDow Jones Sustainability Indexen_US
dc.subject.otherPerformanceen_US
dc.subject.otherSustainable Developmenten_US
dc.subject.otherValue Creatingen_US
dc.titleSustainable development and corporate performance: A study based on the Dow Jones sustainability indexen_US
dc.typeinfo:eu-repo/semantics/Articleen_US
dc.typeArticleen_US
dc.identifier.doi10.1007/s10551-006-9253-8en_US
dc.identifier.scopus34548862885-
dc.contributor.authorscopusid36617541800-
dc.contributor.authorscopusid7404608304-
dc.contributor.authorscopusid57212424542-
dc.identifier.eissn1573-0697-
dc.description.lastpage300en_US
dc.identifier.issue3-
dc.description.firstpage285en_US
dc.relation.volume75en_US
dc.investigacionCiencias Sociales y Jurídicasen_US
dc.type2Artículoen_US
dc.utils.revisionen_US
dc.date.coverdateOctubre 2007en_US
dc.identifier.ulpgcen_US
dc.description.jcr0,538
dc.description.jcrqQ3
dc.description.ssciSSCI
dc.description.erihplusERIH PLUS
item.grantfulltextnone-
item.fulltextSin texto completo-
crisitem.author.deptDepartamento de Economía Financiera y Contabilidad-
crisitem.author.fullNameGarcía Santana, Arminda-
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