CORPORATE SOCIAL PERFORMANCE: Análise da Evolução do Construto nos Estudos Empíricos Publicados entre 1975 e 2014

Abstract

Empirical research on Corporate Social Performance show a construct misalignment, leading to theoretical and operational imprecision. Facing this gap, the aim of this study was to analyze the evolution of the construct Corporate Social Performance in empirical studies published between 1975 and 2014, in order to I) identify the Corporate Social Performance concept predominant, II) raise the theoretical approach under which the studies were developed and iii) catalogue the Corporate Social Performance variables. The literature review addressed the main Corporate Social Performance models, discussing limitations of the construct. 105 papers from the ISI Web of Knowledge were analyzed and divided into descriptive analysis (year, periodic and methodological approach) and theoretical analysis (theoretical background, concepts and variables). As a result, it was found that the Corporate Social Performance construct has been developed without a pattern, although with a tendency to a mixed approach, involving social and stakeholders issues. The key variables considered were: environment, community and employees. Although the results point that there isn't a universal consensus on Corporate Social Performance, as a measure of performance, this construct must be employed under a conceptual premise in line with the objectives of each research. The contribution of this study is to show a contextual overview of the Corporate Social Performance construct, providing directions for future research development.

Keywords

• corporate social performance; social responsibility
• stakeholders