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Corporate social and financial performance : an investigation in the UK supermarket industry.

Moore, G. (2001) 'Corporate social and financial performance : an investigation in the UK supermarket industry.', Journal of business ethics., 34 (3/4). pp. 299-315.


The comparison of corporate social performance with corporate financial performance has been a popular field of study over the past 25 years. The results, while broadly conclusive of a positive relationship, are not entirely consistent. In addition, most of the previous studies have concentrated on large-scale cross-industry studies and often with a single variable for corporate social performance, in order to produce statistically significant results. This weakens the richness of understanding that might be obtained from a single industry study with multiple social variables, which would also allow investigation of inter-relationships between individual and sub-sets of social performance measures and between individual and sub-sets of social performance and financial performance measures. There have also been criticisms that the results lack a rigorous theoretical basis, and the paper demonstrates clearly how stakeholder theory must form the basis for this area of research. Following a review of the literature this paper presents the initial findings from a study of the U.K. Supermarket industry which suggest that contemporaneous social and financial performance are negatively related, while prior-period financial performance is positively related with subsequent social performance. Positive relationships between both age and size of the company with social performance are also found.

Item Type:Article
Keywords:Business-ethics, Corporate-financial-performance, Corporate-social-performance, Corporate-social-responsibility, U.K.-supermarkets.
Full text:Full text not available from this repository.
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Record Created:12 May 2010 15:05
Last Modified:13 May 2010 11:11

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