Customer Satisfaction, Employee
Archival
KEJI (Korean)
Padgett and Galan
(
2010
)
CSR and R&D intensity
Community, corporate governance, diversity,
employee, environment, human rights, product
Archival
KLD
Reverte (
2009
)
Determinants of CSR
disclosure
Environmental, social, human right, product, employee
Archival
OCSR (Spanish)
Wang et al. (
2011
)
CSR and stock
performance
Ethics, environment, consumer, society
Archival
Media publication
Ye and Zhang
(
2011
)
CSR and debt market
Charity
Archival
Hand collect
Journal of Business Ethics
Webb et al. (
2009
)
CSR disclosure
Community, diversity, environment, employee, human
right, suppliers
Archival
10-K, stand-alone
report, proxy
statement
Elias (
2004
)
CSR and bankruptcies
Ethics and social responsibility
Experimental
Kok et al. (
2001
)
Auditability of CSR
Environment, community, consumer, suppliers, ethics
Descriptive
Lindorff et al.
(
2012
)
CSR in controversial
industries
Employee, work place, environment, social
Descriptive
Morrimoto et al.
(
2005
)
Auditability of CSR
Employee, supplier, community, customer
Descriptive
Pava and Krausz
(
1996
)
CSR and financial
performance
Environment, reputation, employee, product
Descriptive
Valentine and
Fleischman
(
2008
)
CSR and job
satisfaction
Ethical, social, employee
Survey
Hung (
2011
)
CSR and director’s
responsibility
Ethical, social
Survey
Husted (
2005
)
CSR and risk
management
Note
Enhancing Capabilities of CSR
123

responsibility or liability; to others, it means socially
responsible behavior in an ethical sense; to still oth-
ers, the meaning transmitted is that of ‘‘responsible
for,’’ in a causal mode; many simply equate it with a
charitable contribution; some take it to mean socially
conscious;
many
of those
who
embrace
it
most
Table 3
Research type, data source, and focused CSR areas in selected finance and other journals
Journal of Corporate Finance
Brown et al. (
2006
)
Corporate
philanthropic
practices and firm
value
Philanthropic practices
Archival
Firm level data
base
Huseynov and Klamm
(
2011
)
CSR and tax
avoidance
Community, corporate governance, diversity,
employee, environment, human rights, product
Archival
KLD
Renneboog et al. (
2008
)
Performance of
CSR mutual funds
Ethical, socially responsible, environmental,
ecology, religion
Archival
SRI funds
Humphrey et al. (
2012
)
CSR and cost of
capital
Environmental, social, community, product,
governance
Archival
Sustainability
Asset
Management
Group
Other Journals
Barnett (
2007
)—
Academy of
Management Review
Stakeholders’
influence on CSR
activities
Community, corporate governance, diversity,
employee relations, environment, human rights,
product, charitable donations
Descriptive
Ingram (
1978
)—Journal
of Accounting
Research
Information content
of CSR
disclosures
Environmental, fiar business, employee,
community
Modeling
?
archival
Hand collect
O’Dwyer (
2011
)—
Contemporary
Accounting Research
Auditability of CSR
reporting
Environmental
Survey/case analysis
McWilliams et al.


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