Measuring corporate social performance in France: A critical and empirical analysis of ARESE data

Journal of Business Ethics

Volumn 56, Issue 2, 2005, Pages 131-148

  Igalens, Jacques ^a   Gond, Jean Pascal ^a,b  

^a UNIVERSITÉ DE TOULOUSE   (France)

^b Graduate School of Management in Toulouse (IAE)   (France)

Author keywords

Corporate social performance; Corporate social responsibility; Measurement; Social rating agency; Validity

Indexed keywords

EID: 21244505506     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-004-3529-7     Document Type: Review

References (58)

1. ADEME, EPE and ORSE: 2001, Le Guide Des Organismes D'Analyse Sociétale ADEME Editions, Paris.
2. Agle, B. R. and P. C. Kelley: 2001, Ensuring Validity in the Measurement of Corporate Social Performance: Lessons from Corporate United Way and PAC Campaigns', Journal of Business Ethics 31, 271-284.
3. Arlow, P. and M. G. Gannon: 1982, 'Social Responsiveness, Corporate Structure and Economic Performance', Academy of Management Review 7(2), 235-241.
4. Aupperle, K. E., A. B. Carroll, and J. D. Hatfield 1985, 'An Empirical Examination of the Relationship between Corporate Social Responsibility and Profitability', Academy of Management Journal 28(2), 446-463.
5. Carroll, A. B.: 1979, 'A Three Dimensional Conceptual Model of Corporate Social Performance', Academy of Management Review 4, 497-505.
6. Caroll, A. B.: 1994, 'Social Issues in Management Research. Expert's View, Analysis and Commentary', Business and Society 33(1), 5-29.
7. Carroll, A. B.: 1999, 'Corporate Social Responsibility. Evolution of a Definitional Construct', Business & Society 38(3), 268-595.
8. Conseil Economique et Social: 1974, 'Etablissement D'un bilan social', étude présentée par la section des activités sociales sur le rapport de M. Yves Chaigneau, le 21 novembre 1973, Journal officiel de la République française, avis et rapports du Conseil économique et social, n° 16 du 9 mai 1974.
9. Conseil Economique et Social: 1999, Le Bilan Social, avis adopté le 26 mai 1999 sur le rapport présenté par M. Jean Gautier, Journal officiel de la République française, avis et rapports du Conseil économique et social, n° 9 du 3 juin 1999.
10. Churchill, N.: 1977, Les degrés de la mesure sociale, Revue Française de Gestion, n° 12-13, pp. 34-35.
11. Clarkson, M. B. E.: 1995, 'A Stakeholder Framework for Analysing and Evaluating Corporate Social Performance', Academy of Management. Review 20(1), 92-117.
12. Davis, K.: 1973, 'The Case For and Against Business Assumption of Social Responsabilities', Academy of Management Review 2(3), 70-76.
13. Decock-Good, C.: 2000, Des Déterminants De la Responsabilité Sociétale. Thése de doctorat en sciences de gestion, Université de Paris-Dauphine.
14. Decock-Good, C.: 2001, L'engagement Mécénique Des Entreprises: Mesure de L'une Des Expressions De Leur Responsabilité Sociétale, Finance Contrôle Stratégie 4(4), 29-57.
15. Déjean and Oxibar: 2003, 'An Alternative Approach to Evaluate Corporate Social Performance', Paper Presented at European Accounting Association Congress, April, Sevilla.
16. European Foundation for Quality Management: 1999, Assessing for Excellence - a practical Guide for Self-Assessment (EFQM, Brussels).
17. Férone, G., C. -H. (d')Arcimoles, P. Bello and N. Sassenou: 2001, Le Développement Durable, Des Enjeux Strateégiques Pour l'Entreprise (Eéditions d'Organisation, Paris).
18. Freeman, R. E.: 1984, Strategic management : A stakeholder approach (Pitman, Boston).
19. Frederick: 1976/1994, 'Classic Paper: From CSR 1 to CSR 2: The Maturing of Business and Society Thought', Business & Society 33(2), 150-164.
20. Gerde, V. W. and R. E. Wokutch: 1998, 'Twenty five years and Going Strong. A Content Analysis of the First 25 years of the Social Issues in Management Division Proceedings', Business & Society 37(4), 414-446.
21. Graves, S. B. and S. Waddock: 1994, 'Institutional Owners and Corporate Social Performance', Academy of Management Journal 37(4), 1034-1047.
22. Gray, R., R. Kouhy and S. Lavers: 1995, 'Corporate Social and Environmental Reporting', Accounting, Auditing and Accountability Journal 8(2), 47-77.
23. Griffin, J. J. and J. F. Mahon: 1997, 'The Corporate Social Performance and Corporate Financial Performance Debate. Twenty-Five Years of Incomparable Research', Business & Society 36(1), 5-31.
24. Husted, B. W.: 2000, 'A Contingency Theory of Corporate Social Performance', Business & Society 39, 24-48.
25. Hillman, A. J. and G. D. Keim: 2001, Shareholder Value, Stakeholder Management and Social Issues: What's the Bottom Line', Strategic Management Journal 22, 125-139.
26. Igalens, J. and Peretti, J. M. (1980). Le Bilan Social de l'Entreprise (Presses Universitaires de France, Paris).
27. Igalens, J. (1992), "Bilan Social", in Helfer and Grsoni (eds.), Encyclopédie du Management (Vuibert, Paris).
28. Igalens, J. and Joras, M. (2002), La responsabilité sociale de l'entreprise. Comprendre rédiger le rapport annuel (Edition d'Organisation, Paris).
29. Inspection Générale des Finances: 2002, Rapport d'enquête sur la finance socialement responsable et la finance solidaire. N°2001-M-044-01. Ministére de l'Economie et des Finances.
30. Kok, P., T. Wiele, R. McKenna and A. Brown: 2001, 'A Corporate Social Responsibility Audit within a Quality Management Framework', Journal of Business Ethics 3, 285-297.
31. Maignan, I., O. C. Ferrell and G. T. M. Huit: 1999, 'Corporate Citizenship: Cultural Antecedents and Business Benefits', Journal of the Academy of Marketing Science 27, 455-459.
32. Maignan, I. and O. C. Ferrell: 2000, 'Measuring Corporate Citizenship in Two Countries: The Case of the United States and France', Journal of Business Ethics 23, 283-297.
33. Margolis, J. and W. Walsh: 2001, People and Profits? The Search for a Link Between a Company's Social and Financial Performance (Lawrence Erlbaum Associates, Mahwah, NJ).
34. Margolis and Walsh: 2003, 'Misery Loves Companies: Whither Social Initiatives by Business?', Administrative Science Quarterly 2003 48, 268-305.
35. Mattingly, J. E. and D. W. Greening: 2002, 'Corporate Social Performance Orientations: An Exploratory Investigation of Dimensionality and Taxonomy Underlying the KLD Company Profiles Database', in D. Windsor and S. A. Welcomer (eds.), Proceedings of the Thirteenth annual Meeting of the International Association for Business and Society, pp. 96-99.
36. Mitnick, B. M.: 1993, 'Organizing Research in Corporate Social Performance: The CSP System as a Core Paradigm', in Proceedings of the International Association for Business and Society, San Diego, pp. 2-15.
37. Mitnick, B. M.: 2000, 'Commitment, Revelation and the Testament of Belief: The Metrics of Measurement of CSP', Business & Society 39(4), 419-465.
38. Moskowitz: 1972, 'Choosing Socially Responsible Stocks', Business & Society Review 1, 71-75.
39. Pasquero, J.: 2002, 'Les Défis De la Gestion Responsable', in M. Kalika (Éd.), Les Défis du Management, (Éd. Liaisons, coll. Entreprises et carriéres, Paris), pp. 31-48.
40. Pava, M. L. and J. Krauzs: 1996, 'The Association Between Corporate Social Responsibility and Financial Performance : The Paradox of Social Cost', Journal of Business Ethics 15, 321-357.
41. Peretti, J. -M., and P. Roy: 1977, 'Faut-il Des Sociétés Responsabilité Illimitées ?', Revue Française de Gestion pp. 12-13.
42. Preston, L. E. and D. P. O'Bannon: 1997, 'The Corporate Social-Financial Performance Relationship. A Typology and Analysis', Business & Society, 36(4), 419-429.
43. Preston, L. E. and J. E. Post: 1975, Private Management and Public Policy: The Principle of Public Responsibility (Prentice-Hall, Englewood Cliffs, New Jersey).
44. Porter, T. M.: 1994, 'Making Things Quantitative', in M. Power (ed.), Accounting and Science, Natural Inquiry and Commercial Reason. (Cambridge University Press, New York), pp. 36-56.
45. Porter, T. M.: 1995, Trust In Numbers: The Pursuit of Objectivity in Science and Public Life (Princeton University Press, Princeton).
46. Roman, R. M., S. Hayibor and B. R. Agle: 1999, 'The Relationship Between Social and Financial Performance. Repainting a Portrait', Business & Society 38(4), 109-125.
47. Rowley, T. and S. Berman: 2000, 'A Brand New Brand of Corporate Social Performance', Business & Society 39(4), 397-418.
48. Ruf, B. M., K. Muralidhar and K. Paul: 1998, 'The Development of a Systematic, Aggregate Measure of Corporate Social Performance', Journal of Management 24(1), 119-133.
49. Ruf, B. M., K. Muralidhar, R. M., Brown, J. J. Janney and K. Paul: 2001, 'An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stake-holder Theory Perspective', Journal of Business Ethics 32, 143-156.
50. Sharfman, D.: 1996, 'The Construct Validity of The KLD Social Performance Data Ratings', Journal of Business Ethics 15(3), 287-297.
51. Swanson, D. L.:1995, 'Addressing a Theoretical Problem by Reorienting the Corporate Social Performance Model' Academy of Management Review 20(1), 43-64.
52. Swanson, D. L.: 1999, 'Toward an Integrative Theory of Business and Society: A Research Strategy for Corporate Social Performance', Academy of Management Review 24(3), 506-521.
53. Ullman, A.: 1985, 'Data in Search of a Theory: A Critical Examination of the Relationship Among Social Performance, Social Disclosure and Economic Performance of US firms', Academy of Management Review 10, 540-557.
54. Waddock, S. A. and S. B. Graves: 1997, 'The Corporate Social Performance-Financial Performance Link', Strategic Management Journal 18(4), 303-319.
55. Wartick, S. L. and P. L. Cochran: 1985, 'The Evolution of the Corporate Social Perfromance Model", Academy of Management Review 10(4), 758-769.
56. Wokutch, R. E. and E. W. McKinney: 1991, 'Behavioral and Perceptual Measures of Corprorate Social Performance', in J. E. Post (ed.), Research in Corporate Social Performance and Policy 12, 309-330.
57. Wood, D. J.:1991, 'Corporate Social Performance Revisited', Academy of Management Review 16(4), 691-718.
58. Wood, D. J. and R. E. Jones: 1995, 'Stakeholder Mismatching: A Theoretical Problem in Empirical Research in Corporate Social Performance', International Journal of Organizational Analysis 3, 229-267.