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Corporate Social Responsibility

其他書名	United States Trajectory Scrutinized
出版	Cardinal Stritch University, Milwaukee, 2015
URL	http://books.google.com.hk/books?id=k1jvsgEACAAJ&hl=&source=gbs_api

註釋Corporate Social Responsibility (CSR) in the United States is often measured via a triple bottom line (3BL) schemata, yet little is known about the 3BL performance of privately held companies in this country. The primary purpose of this research was to investigate the relationships among the number of years of transparent reporting and the 3BL performance of privately held businesses. This investigation proved impossible due to significant research barriers related to the inconsistencies of 3BL metrics, the absence of relevant data, and the lack of uniformity among datasets. To effectively manage 3BL, these obstacles must be overcome. This analysis incorporated a delineation of impediments to 3BL research, strategies to remove these obstructions, and a quantitative investigation of available performance data. The manuscript includes three sections: 1) an investigation of the distinctions among legally recognized and certified hybrids, 2) a quantitative analysis of eco-social sustainability performance of privately held businesses along with a delineation of barriers, and 3) a theoretical model for the acceleration of CSR. Hybrids and Certified B Corps were scrutinized and systematically compared; B Corps were selected as the sample population. A descriptive correlational analysis of the number of years of transparent reporting and eco-social sustainability scores was performed using data obtained from publically accessible records. The trendline of eco-social sustainability performance revealed a statistically significant increase in performance scores from Year 1 to Year 2, followed by static performance or regression to the original mean. These results raise questions about the validity of the Convergence Claim which states that managing the social justice performance of an organization results in improved social and fiscal performance. Based on a synthesis of findings, a theoretical model for the acceleration of CSR is proffered to guide organizations and leaders through a four-step process of transformation in support of sustainability. This model blends organizational, stakeholder, and social science theory. Research points to multiple opportunities for strategic action to overcome barriers to scientific inquiry and to accelerate CSR performance.