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Sustainable development drivers of companies: An international and multilevel analysis
Author(s) -
Cassely Ludovic,
Revelli Christophe,
Ben Larbi Sami,
Lacroux Alain
Publication year - 2020
Publication title -
corporate social responsibility and environmental management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.519
H-Index - 73
eISSN - 1535-3966
pISSN - 1535-3958
DOI - 10.1002/csr.1944
Subject(s) - context (archaeology) , explanatory power , multilevel model , stakeholder , stakeholder theory , work (physics) , business , sustainable development , industrial organization , resource (disambiguation) , estimation , economics , microeconomics , environmental economics , computer science , management , political science , engineering , biology , mechanical engineering , paleontology , computer network , philosophy , epistemology , machine learning , law
By adopting a pluralistic theoretical framework from stakeholder theory, neo‐institutional theory, and the resource‐based view, this article aims to identify the determinants of the sustainable development commitment or corporate social performance (CSP) of companies in an international context through a macrolevel, mesolevel, and microlevel analysis. Using a methodology based on generalized estimation equation models and social data from the Vigeo Eiris longitudinal database (2004–2015), the study shows that the economic system, in the sense of Amable, and the industrial sector have the greatest influence on CSP and its dimensions. This finding puts into perspective work that attributes high explanatory power to macroeconomic and mesoeconomic variables and moderates the influence of microeconomic variables on CSP, as firm size, R&D policy, and financial performance.

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