The link between corporate social and financial performance: Evidence from the banking industry

被引：466

作者：

Simpson, WG ^{[1
]}

Kohers, T

机构：

[1] Oklahoma State Univ, Coll Business Adm, Dept Finance, Stillwater, OK 74078 USA

[2] Mississippi State Univ, Coll Business & Ind, Dept Finance & Econ, Mississippi State, MS USA

来源：

JOURNAL OF BUSINESS ETHICS | 2002年 / 35卷 / 02期

关键词：

Community Reinvestment Act Rating; financial performance; social performance;

D O I：

10.1023/A:1013082525900

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The purpose of this investigation is to extend earlier research on the relationship between corporate social and financial performance. The unique contribution of the study is the empirical analysis of a sample of companies from the banking industry and the use of Community Reinvestment Act ratings as a social performance measure. The empirical analysis solidly supports the hypothesis that the link between social and financial performance is positive.

引用

页码：97 / 109

页数：13

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