The business case for CSR may support the diffusion of CSR practices in the business world, but its verification still remains largely inconclusive. The paper aims at proposing new methodological approaches to the study of the business case by developing an extensive systematic review of previous empirical papers. Sections of papers have been scrutinised in order to detect possible mistakes in methodologies, social performance and firm performance measures. Understanding these aspects enables future research to obtain more reliable findings. The analysis of CSR determinants has allowed to identify factors which can explain the relationship between business and society, while affecting CSR. Findings of this research confirm that there is little evidence of a fully positive link between outcomes of social responsibility initiatives and firm performance. The selection protocol of papers is quite objective, but literature analysis is similar to vote-counting. Moreover, there is inconsistency in methodology and research design in the analysed studies. In order to improve future research on the business case for CSR some paths have been proposed meeting some issues recently stated by scholars. These affect the analysis of how firms can properly internalise stakeholder requests and benefit from it, also favouring society. Previous literature reviews have not extensively considered limitations and recommendations for future research of the analysed papers, as well as the broader interpretation of the business case and CSR determinants

Systematic Review of the Business Case for CSR

Angela Tarabella
2013-01-01

Abstract

The business case for CSR may support the diffusion of CSR practices in the business world, but its verification still remains largely inconclusive. The paper aims at proposing new methodological approaches to the study of the business case by developing an extensive systematic review of previous empirical papers. Sections of papers have been scrutinised in order to detect possible mistakes in methodologies, social performance and firm performance measures. Understanding these aspects enables future research to obtain more reliable findings. The analysis of CSR determinants has allowed to identify factors which can explain the relationship between business and society, while affecting CSR. Findings of this research confirm that there is little evidence of a fully positive link between outcomes of social responsibility initiatives and firm performance. The selection protocol of papers is quite objective, but literature analysis is similar to vote-counting. Moreover, there is inconsistency in methodology and research design in the analysed studies. In order to improve future research on the business case for CSR some paths have been proposed meeting some issues recently stated by scholars. These affect the analysis of how firms can properly internalise stakeholder requests and benefit from it, also favouring society. Previous literature reviews have not extensively considered limitations and recommendations for future research of the analysed papers, as well as the broader interpretation of the business case and CSR determinants
2013
Tarabella, Angela
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11568/975725
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