CSR decoupling and its effect on financial performance
| dc.contributor.advisor | Reimsbach, Daniel | |
| dc.contributor.author | Meulenbeek, Jarno | |
| dc.date.issued | 2019-06-28 | |
| dc.description.abstract | Corporate social responsibility (CSR) has become increasingly important for companies, which induced many researchers to investigate the corporate sustainability performance-financial performance relationship. This study provides a contribution to current literature by incorporating the concept of CSR decoupling since little research has investigated this concept. This study expects that CSR decoupling has a negative effect on financial performance. Furthermore, this study expects this negative effect to be stronger for companies located in stakeholder-oriented countries than for companies located in shareholder-oriented countries. The data is gathered from 2040 companies located across the world for the period 2002-2017. The hypotheses are tested using a panel data regression analysis. The results find partial support for the negative effect of CSR decoupling, however, inconclusive results are found regarding a stronger negative effect of CSR decoupling for companies located in stakeholder-oriented countries than for companies located in shareholder-oriented countries. Future research could build on this paper and elaborate on the effect of CSR decoupling within these countries by providing more robust results. | en_US |
| dc.embargo.lift | 10000-01-01 | |
| dc.embargo.type | Permanent embargo | en_US |
| dc.identifier.uri | https://theses.ubn.ru.nl/handle/123456789/7853 | |
| dc.language.iso | en | en_US |
| dc.thesis.faculty | Faculteit der Managementwetenschappen | en_US |
| dc.thesis.specialisation | Accounting & Control | en_US |
| dc.thesis.studyprogramme | Master Economics | en_US |
| dc.thesis.type | Master | en_US |
| dc.title | CSR decoupling and its effect on financial performance | en_US |