"Going beyond a long-lasting debate: What is behind the relationship between corporate social and financial performance?"



For almost four decades research on the role and responsibilities of business in society has been searching for the business case for corporate social responsibility (CSR). However, this remains one of the most controversial areas in the business in society field. Starting from the analysis of existing literature on the performance consequences of CSR, this study answers the call for a more detailed understanding of the mechanisms underlying the relationship between specific CSR-related behavior and company performance. A framework that disentangles specific dimensions of the CSP-CFP link is proposed, pointing out the relevance of setting clear boundaries and specifying levels of analysis, in order to explain variability in returns to CSR, generate comparable results, and develop implications for academia and business.

Antonio Tencati is assistant professor of Management and Corporate Social Responsibility at the Institute of Technology and Innovation Management, Department of Management, Università Bocconi, Milan, Italy. He is a senior researcher at SPACE, the European Research Centre of Università Bocconi on Risk, Security, Occupational Health and Safety, Environment and Crisis Management, and a member of the CSR Unit, Department of Management, Università Bocconi. He is also a member of the Business Ethics Faculty Group of the CEMS (Community of European Management Schools−The Global Alliance in Management Education). Antonio Tencati’s research areas comprise business management, management of sustainability and corporate social responsibility, environmental management, innovation and operations management.

Contact information:
Dr. Taco H. Reus