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CSR Portfolio Complexity and Firm Performance: Assessing the Moderating Effects of Slack Resources

CSR Portfolio Complexity and Firm Performance: Assessing the Moderating Effects of Slack Resources

Kyle Turner, Joohun Lee
Copyright: © 2022 |Volume: 7 |Issue: 1 |Pages: 19
ISSN: 2379-7398|EISSN: 2379-7401|EISBN13: 9781683182993|DOI: 10.4018/IJSECSR.309115
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MLA

Turner, Kyle, and Joohun Lee. "CSR Portfolio Complexity and Firm Performance: Assessing the Moderating Effects of Slack Resources." IJSECSR vol.7, no.1 2022: pp.1-19. http://doi.org/10.4018/IJSECSR.309115

APA

Turner, K. & Lee, J. (2022). CSR Portfolio Complexity and Firm Performance: Assessing the Moderating Effects of Slack Resources. International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility (IJSECSR), 7(1), 1-19. http://doi.org/10.4018/IJSECSR.309115

Chicago

Turner, Kyle, and Joohun Lee. "CSR Portfolio Complexity and Firm Performance: Assessing the Moderating Effects of Slack Resources," International Journal of Sustainable Entrepreneurship and Corporate Social Responsibility (IJSECSR) 7, no.1: 1-19. http://doi.org/10.4018/IJSECSR.309115

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Abstract

Organizations often find themselves accountable to a diverse and changing set of stakeholders. In an effort to continue meeting these stakeholder needs, organizations strategically leverage CSR actions that align the interests of the firm with those of relevant stakeholders. In order to assess the ways in which a firm strategically manages a diverse and adaptive range of CSR activities, the present study proposes a portfolio approach. In particular, this study draws from stakeholder theory to present three measures of CSR portfolio complexity: CSR level, diversity, and dynamism. The study draws from agency theory insights to propose and assess the moderating effect of slack resources on the relationships between CSR level, diversity, dynamism, and firm performance. In a longitudinal sample, slack resources are found to enhance the positive relationship between CSR diversity and performance. Slack resources are also found to magnify the negative effects of CSR dynamism on performance.

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