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標題:The relationship between CSR disclosure and competitive advantage
學年106
學期1
出版(發表)日期2017/11/01
作品名稱The relationship between CSR disclosure and competitive advantage
作品名稱(其他語言)
著者Yu, Hui-Cheng; Kuo, Lopin(郭樂平); Kao, Mao-Feng
單位
出版者
著錄名稱、卷期、頁數Sustainability Accounting, Management and Policy Journal, Vol.8 No.5, pp. 547-570.
摘要Purpose
This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s competitive advantage in China. Whether ownership patterns or environmental sensitivity causes a significant difference in the relationship between a firm’s CSR disclosure and competitive advantage is also examined.

Design/methodology/approach
Data analysis is based on a regression model. Content analysis is performed to convert qualitative CSR information of Chinese firms into quantitative data, while intellectual capital (IC) is used as a proxy variable for competitive advantage.

Findings
The difference in competitive advantage impairment between environmentally sensitive industries (ESIs) and non-environmentally sensitive industries (NESIs) is significant. Further comparisons on the relationship between overall CSR disclosure and competitive advantage among state-owned enterprises, privately owned enterprises, ESIs and NESIs suggest that the relationship is negative.

Research limitations/implications
The study extends research of strategic CSR to signaling theory and competitive advantage. In particular, a research using IC as a proxy for competitive advantage is rare. It also contributes to the literature on competitive advantage and strategic CSR by examining the effects of both CSR disclosure and IC.

Originality/value
This paper provides evidence related to stakeholders’ reaction to managers’ various CSR strategies in China. The contribution of this study is that it confirms that different CSR initiatives have different effects on the competitiveness of enterprises in China.
關鍵字China; Disclosure; Corporate social responsibility; Competitive advantage; Signaling theory; Legitimacy strategy
語言英文
ISSN
期刊性質國外
收錄於SSCI;
產學合作
通訊作者
審稿制度
國別英國
公開徵稿
出版型式,電子版
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