Jump to ContentJump to Main Navigation
Show Summary Details
More options …

The B.E. Journal of Economic Analysis & Policy

Editor-in-Chief: Ludwig, Sandra / Schmitz, Hendrik

Ed. by Auriol, Emmanuelle / Barigozzi, Francesca / Brunner, Johann / Fleck, Robert / Mastrobuoni, Giovanni / Mendola, Mariapia / Requate, Till / de Vries, Frans / Wenzel, Tobias

IMPACT FACTOR 2017: 0.306
5-year IMPACT FACTOR: 0.492

CiteScore 2017: 0.50

SCImago Journal Rank (SJR) 2017: 0.414
Source Normalized Impact per Paper (SNIP) 2017: 0.531

See all formats and pricing
More options …
Volume 12, Issue 1


Volume 19 (2019)

Volume 6 (2006)

Volume 4 (2004)

Volume 2 (2002)

Volume 1 (2001)

Corporate Social Responsibility for Irresponsibility

Matthew Kotchen / Jon J. Moon
Published Online: 2012-11-24 | DOI: https://doi.org/10.1515/1935-1682.3308


This paper provides an empirical investigation of the hypothesis that companies engage in corporate social responsibility (CSR) in order to offset corporate social irresponsibility (CSI). We find general support for the relationship that when companies do more “harm,” they also do more “good.” The empirical analysis is based on an extensive 15-year panel dataset that covers nearly 3,000 publicly traded companies. In addition to the overall finding that more CSI results in more CSR, we find evidence of heterogeneity among industries, where the effect is stronger in industries where CSI tends to be the subject of greater public scrutiny. We also investigate the degree of substitutability between different categories of CSR and CSI. Within the categories of community relations, environment, and human rights—arguably among those dimensions of social responsibility that are most salient—there is a strong within-category relationship. In contrast, the within-category relationship for corporate governance is weak, but CSI related to corporate governance appears to increase CSR in most other categories. Thus, when CSI concerns arise about corporate governance, companies seemingly choose to offset with CSR in other dimensions, rather than reform governance itself.

About the article

Published Online: 2012-11-24

Citation Information: The B.E. Journal of Economic Analysis & Policy, Volume 12, Issue 1, ISSN (Online) 1935-1682, DOI: https://doi.org/10.1515/1935-1682.3308.

Export Citation

©2012 Walter de Gruyter GmbH & Co. KG, Berlin/Boston.Get Permission

Citing Articles

Here you can find all Crossref-listed publications in which this article is cited. If you would like to receive automatic email messages as soon as this article is cited in other publications, simply activate the “Citation Alert” on the top of this page.

Joseph Dery Nyeadi, Muazu Ibrahim, and Yakubu Awudu Sare
Journal of Global Responsibility, 2018
Yuan Yuan, Louise Yi Lu, Gaoliang Tian, and Yangxin Yu
Journal of Business Ethics, 2018
Zenu Sharma and Liang Song
Asian Review of Accounting, 2018, Volume 26, Number 3, Page 359
Gail Whiteman and William H. Cooper
Academy of Management Discoveries, 2016, Volume 2, Number 2, Page 115
Gregory Jackson, Virginia Doellgast, and Lucio Baccaro
British Journal of Industrial Relations, 2018, Volume 56, Number 1, Page 3
Jayati Sarkar and Subrata Sarkar
Review of Market Integration, 2015, Volume 7, Number 1, Page 1
Mingming Feng, Xiaodan "Abby" Wang, Jerry Glenn Kreuze, David Burnie, and Jan Eighme
American Journal of Business, 2017, Page 00
Henry He Huang, Li Sun, and Tong (Robert Yu
The Journal of the American Taxation Association, 2017, Volume 39, Number 2, Page 43
Marta Riera and María Iborra
European Journal of Management and Business Economics, 2017, Volume 26, Number 2, Page 146
Kais Bouslah, José Liñares-Zegarra, Bouchra M'Zali, and Bert Scholtens
The British Accounting Review, 2017
Simona Šarotar Žižek, Matjaž Mulej, and Živa Veingerl Čič
Kybernetes, 2017, Volume 46, Number 3, Page 400
Kent Walker, Zhou Zhang, and Bing Yu
European Business Review, 2016, Volume 28, Number 6, Page 709
Charles Kang, Frank Germann, and Rajdeep Grewal
Journal of Marketing, 2016, Volume 80, Number 2, Page 59
Robert J. Carroll, David M. Primo, and Brian K. Richter
Strategic Management Journal, 2016, Volume 37, Number 1, Page 66
Thomas J. Walker, Kerstin Lopatta, and Thomas Kaspereit
Financial Markets and Portfolio Management, 2014, Volume 28, Number 4, Page 363
Yi Tang, Cuili Qian, Guoli Chen, and Rui Shen
Strategic Management Journal, 2015, Volume 36, Number 9, Page 1338

Comments (0)

Please log in or register to comment.
Log in