The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG)

References

• Aggarwal, P. (2013). Impact of sustainability performance of company on its financial performance: A study of listed Indian companies. Global Journal of Management and Business Research Finance, 13(11), 61–70.
   Google Scholar
• Aguinis, H., & Glavas, A. (2012). What we know and don’t know about corporate social responsibility: A review and research agenda. Journal of Management, 38(4), 932–968. https://doi.org/https://doi.org/10.1177/0149206311436079
   Web of Science ®Google Scholar
• Ali, S., Hussain, T., Zhang, G., Nurunnabi, M., & Li, B. (2018). The implementation of sustainable development goals in “BRICS” countries. Sustainability, 10(7), 2513. https://doi.org/https://doi.org/10.3390/su10072513
   Web of Science ®Google Scholar
• Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society, 29(5-6), 447–471. https://doi.org/https://doi.org/10.1016/S0361-3682(03)00032-1
   Web of Science ®Google Scholar
• Ameer, R., & Othman, R. (2012). Sustainability practices and corporate financial performance: A study based on the top global corporations. Journal of Business Ethics, 108(1), 61–79. https://doi.org/https://doi.org/10.1007/s10551-011-1063-y
   Web of Science ®Google Scholar
• Andersen, M. L., & Dejoy, J. S. (2011). Corporate social and financial performance: The role of size, industry, risk, R&D and advertising expenses as control variables. Business and Society Review, 116(2), 237–256. https://doi.org/https://doi.org/10.1111/j.1467-8594.2011.00384.x
   Google Scholar
• Arora, P., & Dharwadkar, R. (2011). Corporate governance and corporate social responsibility (CSR): The moderating roles of attainment discrepancy and organization slack. Corporate Governance: An International Review, 19(2), 136–152. https://doi.org/https://doi.org/10.1111/j.1467-8683.2010.00843.x
   Web of Science ®Google Scholar
• Aupperle, K. E., Carroll, A. B., & Hatfield, J. D. (1985). An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management Journal, 28(2), 446–463.
   Web of Science ®Google Scholar
• Baird, P. L., Geylani, P. C., & Roberts, J. A. (2012). Corporate social and financial performance re-examined: Industry effects in a linear mixed model analysis. Journal of Business Ethics, 109(3), 367–388. https://doi.org/https://doi.org/10.1007/s10551-011-1135-z
   Web of Science ®Google Scholar
• Barnett, M. L., & Salomon, R. M. (2012). Does it pay to be really good? Addressing the shape of the relationship between social and financial performance. Strategic Management Journal, 33(11), 1304–1320. https://doi.org/https://doi.org/10.1002/smj.1980
   Web of Science ®Google Scholar
• Baron, D. P. (2001). Private politics, corporate social responsibility, and integrated strategy. Journal of Economics & Management Strategy, 10(1), 7–45.
   Web of Science ®Google Scholar
• Bonini, S., Swartz, S. (2014). Bringing discipline to your sustainability initiatives. Retrieved from http://www.mckinsey.com/business-functions/sustainability-and-resource-productivity/our-insights/bringing-discipline-to-your-sustainability-initiatives.
   Google Scholar
• Brammer, S., Brooks, C., & Pavelin, S. (2006). Corporate social performance and stock returns: UK evidence from disaggregate measures. Financial Management, 35(3), 97–116. https://doi.org/https://doi.org/10.1111/j.1755-053X.2006.tb00149.x
   Web of Science ®Google Scholar
• Brammer, S., & Millington, A. (2008). Does it pay to be different? An analysis of the relationship between corporate social and financial performance. Strategic Management Journal, 29(12), 1325–1343. https://doi.org/https://doi.org/10.1002/smj.714
   Web of Science ®Google Scholar
• Braumoeller, B. F., & Goertz, G. (2000). The methodology of necessary conditions. American Journal of Political Science, 44(4), 844–858. https://doi.org/https://doi.org/10.2307/2669285
   Web of Science ®Google Scholar
• Bromiley, P. (1990). On the use of finance theory in strategic management. Advances in Strategic Management, 6, 71–98.
   Google Scholar
• Brundtland, G. H. (1987). Our common future. United Nations World Commission on Environment and Development (Brundtland Commission). Oxford University Press.
   Google Scholar
• Callan, S. J., & Thomas, J. M. (2009). Corporate financial performance and corporate social performance: An update and reinvestigation. Corporate Social Responsibility and Environmental Management, 16(2), 61–78. https://doi.org/https://doi.org/10.1002/csr.182
   Web of Science ®Google Scholar
• Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. Business Horizons, 34(4), 39–48. https://doi.org/https://doi.org/10.1016/0007-6813(91)90005-G
   Google Scholar
• Charlo, M. J., Moya, I., & Muñoz, A. M. (2015). Sustainable development and corporate financial performance: A study based on the FTSE4Good IBEX Index. Business Strategy and the Environment, 24(4), 277–288. https://doi.org/https://doi.org/10.1002/bse.1824
   Web of Science ®Google Scholar
• Charlo, M. J., Moya, I., & Muñoz, A. M. (2017). Sustainable development in Spanish listed companies: A strategic approach. Corporate Social Responsibility and Environmental Management, 24(3), 222–234. https://doi.org/https://doi.org/10.1002/csr.1403
   Web of Science ®Google Scholar
• Cornell, B., & Shapiro, A. C. (1987). Corporate stakeholders and corporate finance. Financial Management, 16(1), 5–14. https://doi.org/https://doi.org/10.2307/3665543
   Web of Science ®Google Scholar
• Crilly, D. (2011). Predicting stakeholder orientation in the multinational enterprise: A mid-range theory. Journal of International Business Studies, 42(5), 694–717. https://doi.org/https://doi.org/10.1057/jibs.2010.57
   Web of Science ®Google Scholar
• Dalton, D. R., & Dalton, C. M. (2011). Integration of micro and macro studies in governance research: CEO duality, board composition, and financial performance. Journal of Management, 37(2), 404–411. https://doi.org/https://doi.org/10.1177/0149206310373399
   Web of Science ®Google Scholar
• De Villiers, C., Naiker, V., & Van Staden, C. J. (2011). The effect of board characteristics on firm environmental performance. Journal of Management, 37(6), 1636–1663. https://doi.org/https://doi.org/10.1177/0149206311411506
   Web of Science ®Google Scholar
• Detre, J. D., & Gunderson, M. A. (2011). The triple bottom line: What is the impact on the returns to agribusiness? International Food and Agribusiness Management Review, 14(4), 165–178.
   Web of Science ®Google Scholar
• Dixon-Fowler, H. R., Slater, D. J., Johnson, J. L., Ellstrand, A. E., & Romi, A. M. (2013). Beyond “does it pay to be green?” A meta-analysis of moderators of the CEP–CFP relationship. Journal of Business Ethics, 112(2), 353–366. https://doi.org/https://doi.org/10.1007/s10551-012-1268-8
   Web of Science ®Google Scholar
• Donker, H., Poff, D., & Zahir, S. (2008). Corporate values, codes of ethics, and firm performance: A look at the Canadian context. Journal of Business Ethics, 82(3), 527–537. https://doi.org/https://doi.org/10.1007/s10551-007-9579-x
   Web of Science ®Google Scholar
• Dul, J. (2016). Identifying single necessary conditions with NCA and fsQCA. Journal of Business Research, 69(4), 1516–1523. https://doi.org/https://doi.org/10.1016/j.jbusres.2015.10.134
   Web of Science ®Google Scholar
• Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857. https://doi.org/https://doi.org/10.1287/mnsc.2014.1984
   Web of Science ®Google Scholar
• Elkington, J. (1999). Triple bottom-line reporting: Looking for balance. Australian CPA, 69, 18–21.
   Google Scholar
• Evans, D. S. (1987). The relationship between firm growth, size, and age: Estimates for 100 manufacturing industries. The Journal of Industrial Economics, 35(4), 567–581. https://doi.org/https://doi.org/10.2307/2098588
   Web of Science ®Google Scholar
• Fiss, P. C. (2007). A set-theoretic approach to organizational configurations. Academy of Management Review, 32(4), 1180–1198. https://doi.org/https://doi.org/10.5465/amr.2007.26586092
   Web of Science ®Google Scholar
• Fiss, P. C. (2011). Building better causal theories: A fuzzy set approach to typologies in organization research. Academy of Management Journal, 54(2), 393–420. https://doi.org/https://doi.org/10.5465/amj.2011.60263120
   Web of Science ®Google Scholar
• Franklin, D., & Marshall, R. (2019). Adding co-creation as an antecedent condition leading to trust in business-to-business relationships. Industrial Marketing Management, 77, 170–181. https://doi.org/https://doi.org/10.1016/j.indmarman.2018.10.002
   Web of Science ®Google Scholar
• Freeman, E. (1984). Strategic management: A stakeholder approach. Pitman.
   Google Scholar
• Friedman, M. (2007). The social responsibility of business is to increase its profits. In W. C. Zimmerli, K. Richter, & M. Holzinger (Eds.), Corporate ethics and corporate governance (pp. 173–178). Springer.
   Google Scholar
• Frösén, J., Luoma, J., Jaakkola, M., Tikkanen, H., & Aspara, J. (2016). What counts versus what can be counted: The complex interplay of market orientation and marketing performance measurement. Journal of Marketing, 80(3), 60–78. https://doi.org/https://doi.org/10.1509/jm.15.0153
   Web of Science ®Google Scholar
• Galant, A., & Cadez, S. (2017). Corporate social responsibility and financial performance relationship: A review of measurement approaches. Economic Research-Ekonomska Istraživanja, 30(1), 676–693. https://doi.org/https://doi.org/10.1080/1331677X.2017.1313122
   Web of Science ®Google Scholar
• Galpin, T., Jouflas, G., & Gasta, M. (2014). Leading the sustainable organization at Vail Resorts. Journal of Business Strategy, 35(6), 19–30. https://doi.org/https://doi.org/10.1108/JBS-02-2014-0008
   Google Scholar
• Garcia-Castro, R., Ariño, M. A., & Canela, M. A. (2010). Does social performance really lead to financial performance? Accounting for endogeneity. Journal of Business Ethics, 92(1), 107–126. https://doi.org/https://doi.org/10.1007/s10551-009-0143-8
   Web of Science ®Google Scholar
• Gentry, R. J., & Shen, W. (2010). The relationship between accounting and market measures of firm financial performance: How strong is it? Journal of Managerial Issues, 22(4), 514–530.
   Google Scholar
• Gil, C. G. (2018). Objetivos de desarrollo sostenible (ODS): Una revisión crítica. Papeles de Relaciones Ecosociales y Cambio Global, 140, 107–118.
   Google Scholar
• Goyal, P., Rahman, Z., & Kazmi, A. A. (2013). Corporate sustainability performance and firm performance research: Literature review and future research agenda. Management Decision, 51(2), 361–379. https://doi.org/https://doi.org/10.1108/00251741311301867
   Web of Science ®Google Scholar
• Grewatsch, S., & Kleindienst, I. (2017). When does it pay to be good? Moderators and mediators in the corporate sustainability–corporate financial performance relationship: A critical review. Journal of Business Ethics, 145(2), 383–416. https://doi.org/https://doi.org/10.1007/s10551-015-2852-5
   Web of Science ®Google Scholar
• Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business & Society, 36(1), 5–31.
   Google Scholar
• Hillman, A. J., & Keim, G. D. (2001). Shareholder value, stakeholder management, and social issues: What's the bottom line? Strategic Management Journal, 22(2), 125–139. https://doi.org/https://doi.org/10.1002/1097-0266(200101)22:2<125::AID-SMJ150>3.0.CO;2-H
   Web of Science ®Google Scholar
• Hockerts, K., & Moir, L. (2004). Communicating corporate responsibility to investors: The changing role of the investor relations function. Journal of Business Ethics, 52(1), 85–98. https://doi.org/https://doi.org/10.1023/B:BUSI.0000033109.35980.16
   Web of Science ®Google Scholar
• Hu, Y., & Izumida, S. (2008). Ownership concentration and corporate performance: A causal analysis with Japanese panel data. Corporate Governance: An International Review, 16(4), 342–358. https://doi.org/https://doi.org/10.1111/j.1467-8683.2008.00690.x
   Web of Science ®Google Scholar
• Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781–789. https://doi.org/https://doi.org/10.1002/smj.675
   Web of Science ®Google Scholar
• Humphrey, J. E., Lee, D. D., & Shen, Y. (2012). Does it cost to be sustainable? Journal of Corporate Finance, 18(3), 626–639. https://doi.org/https://doi.org/10.1016/j.jcorpfin.2012.03.002
   Web of Science ®Google Scholar
• Inoue, Y., & Lee, S. (2011). Effects of different dimensions of corporate social responsibility on corporate financial performance in tourism-related industries. Tourism Management, 32(4), 790–804. https://doi.org/https://doi.org/10.1016/j.tourman.2010.06.019
   Web of Science ®Google Scholar
• Jayachandran, S., Kalaignanam, K., & Eilert, M. (2013). Product and environmental social performance: Varying effect on firm performance. Strategic Management Journal, 34(10), 1255–1264. https://doi.org/https://doi.org/10.1002/smj.2054
   Web of Science ®Google Scholar
• Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
   Web of Science ®Google Scholar
• Jo, H., & Harjoto, M. A. (2011). Corporate governance and firm value: The impact of corporate social responsibility. Journal of Business Ethics, 103(3), 351–383. https://doi.org/https://doi.org/10.1007/s10551-011-0869-y
   Web of Science ®Google Scholar
• Kang, Y. C., Wood, D. J. (1995). Before-profit social responsibility: Turning the economic paradigm upside down. Proceedings of the International Association for Business and Society, 6, 809–829.
   Google Scholar
• Kornelakis, A. (2018). The comparative method and comparative management: Uneasy bedfellows or natural partners? European Journal of International Management, 12(5–6), 642–654.
   Google Scholar
• Kraus, S., Ribeiro-Soriano, D., & Schüssler, M. (2018). Fuzzy-set qualitative comparative analysis (fsQCA) in entrepreneurship and innovation research–The rise of a method. International Entrepreneurship and Management Journal, 14(1), 15–33. https://doi.org/https://doi.org/10.1007/s11365-017-0461-8
   Web of Science ®Google Scholar
• Kurapatskie, B., & Darnall, N. (2013). Which corporate sustainability activities are associated with greater financial payoffs? Business Strategy and the Environment, 22(1), 49–61. https://doi.org/https://doi.org/10.1002/bse.1735
   Web of Science ®Google Scholar
• Lee, M. D. P. (2008). A review of the theories of corporate social responsibility: Its evolutionary path and the road ahead. International Journal of Management Reviews, 10(1), 53–73. https://doi.org/https://doi.org/10.1111/j.1468-2370.2007.00226.x
   Web of Science ®Google Scholar
• Lewis, S. (2003). Reputation and corporate responsibility. Journal of Communication Management, 7(4), 356–366. https://doi.org/https://doi.org/10.1108/13632540310807494
   Google Scholar
• Lin, C. S., Chang, R. Y., & Dang, V. (2015). An integrated model to explain how corporate social responsibility affects corporate financial performance. Sustainability, 7(7), 8292–8311. https://doi.org/https://doi.org/10.3390/su7078292
   Web of Science ®Google Scholar
• Lindgreen, A., Swaen, V., & Johnston, W. J. (2009). Corporate social responsibility: An empirical investigation of U.S. organizations. Journal of Business Ethics, 85(S2), 303–323. https://doi.org/https://doi.org/10.1007/s10551-008-9738-8
   Web of Science ®Google Scholar
• Lloret, A. (2016). Modeling corporate sustainability strategy. Journal of Business Research, 69(2), 418–425. https://doi.org/https://doi.org/10.1016/j.jbusres.2015.06.047
   Web of Science ®Google Scholar
• López, M. V., García, A., & Rodríguez, L. (2007). Sustainable development and corporate performance: A study based on the Dow Jones sustainability index. Journal of Business Ethics, 75(3), 285–300. https://doi.org/https://doi.org/10.1007/s10551-006-9253-8
   Web of Science ®Google Scholar
• Makni, R., Francoeur, C., & Bellavance, F. (2009). Causality between corporate social performance and financial performance: Evidence from Canadian firms. Journal of Business Ethics, 89(3), 409–422. https://doi.org/https://doi.org/10.1007/s10551-008-0007-7
   Web of Science ®Google Scholar
• Malik, M. (2015). Value-enhancing capabilities of CSR: A brief review of contemporary literature. Journal of Business Ethics, 127(2), 419–438. https://doi.org/https://doi.org/10.1007/s10551-014-2051-9
   Web of Science ®Google Scholar
• Malkiel, B. G., & Fama, E. F. (1970). Efficient capital markets: A review of theory and empirical work. The Journal of Finance, 25(2), 383–417. https://doi.org/https://doi.org/10.1111/j.1540-6261.1970.tb00518.x
   Web of Science ®Google Scholar
• Mǎnescu, C. (2011). Stock returns in relation to environmental, social and governance performance: Mispricing or compensation for risk? Sustainable Development, 19(2), 95–118. https://doi.org/https://doi.org/10.1002/sd.510
   Web of Science ®Google Scholar
• Margolis, J. D., & Walsh, J. P. (2003). Misery loves companies: Rethinking social initiatives by business. Administrative Science Quarterly, 48(2), 268–305. https://doi.org/https://doi.org/10.2307/3556659
   Web of Science ®Google Scholar
• Marti, C. P., Rovira‐Val, M. R., & Drescher, L. G. (2015). Are firms that contribute to sustainable development better financially? Corporate Social Responsibility and Environmental Management, 22(5), 305–319. https://doi.org/https://doi.org/10.1002/csr.1347
   Web of Science ®Google Scholar
• Mays, S. (2003). Corporate sustainability – An investor perspective. Department of the Environment and Heritage, Australian Government.
   Google Scholar
• McClelland, D. C. (1998). Identifying competencies with behavioral-event interviews. Psychological Science, 9(5), 331–339. https://doi.org/https://doi.org/10.1111/1467-9280.00065
   Web of Science ®Google Scholar
• McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal, 21(5), 603–609. https://doi.org/https://doi.org/10.1002/(SICI)1097-0266(200005)21:5<603::AID-SMJ101>3.0.CO;2-3
   Web of Science ®Google Scholar
• Milne, M. J., & Gray, R. (2013). W (h) ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting. Journal of Business Ethics, 118(1), 13–29. https://doi.org/https://doi.org/10.1007/s10551-012-1543-8
   Web of Science ®Google Scholar
• Montiel, I. (2008). Corporate social responsibility and corporate sustainability: Separate pasts, common futures. Organization & Environment, 21(3), 245–269.
   Web of Science ®Google Scholar
• Mukhi, U., & Quental, C. (2019). Exploring the challenges and opportunities of the United Nations sustainable development goals: a dialogue between a climate scientist and management scholars. Corporate Governance: The International Journal of Business in Society, 19(3), 552–564. https://doi.org/https://doi.org/10.1108/CG-01-2018-0028
   Web of Science ®Google Scholar
• Oh, S., Hong, A., & Hwang, J. (2017). An analysis of CSR on firm financial performance in stakeholder perspectives. Sustainability, 9(6), 1023. https://doi.org/https://doi.org/10.3390/su9061023
   Web of Science ®Google Scholar
• Orlitzky, M., & Benjamin, J. D. (2001). Corporate social performance and firm risk: A meta-analytic review. Business & Society, 40(4), 369–396.
   Google Scholar
• Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate social and financial performance: A meta-analysis. Organization Studies, 24(3), 403–441. https://doi.org/https://doi.org/10.1177/0170840603024003910
   Web of Science ®Google Scholar
• Pajunen, K. (2008). Institutions and inflows of foreign direct investment: A fuzzy-set analysis. Journal of International Business Studies, 39(4), 652–669. https://doi.org/https://doi.org/10.1057/palgrave.jibs.8400371
   Web of Science ®Google Scholar
• Palmer, T. B., & Flanagan, D. J. (2016). The sustainable company: looking at goals for people, planet and profits. Journal of Business Strategy, 37(6), 28–38. https://doi.org/https://doi.org/10.1108/JBS-09-2015-0095
   Google Scholar
• Palmer, T. B., Phadke, S., Nair, M. V., & Flanagan, D. J. (2019). Examination of sustainability goals: A comparative study of US and Indian firms. Journal of Management & Organization, 1–22. https://doi.org/https://doi.org/10.1017/jmo.2019.9
   Google Scholar
• Pava, M. L., & Krausz, J. (1996). The association between corporate social-responsibility and financial performance: The paradox of social cost. Journal of Business Ethics, 15(3), 321–357. https://doi.org/https://doi.org/10.1007/BF00382958
   Web of Science ®Google Scholar
• Payne, D. M., & Raiborn, C. A. (2001). Sustainable development: The ethics support the economics. Journal of Business Ethics, 32(2), 157–168. https://doi.org/https://doi.org/10.1023/A:1010726830191
   Web of Science ®Google Scholar
• Peloza, J. (2009). The challenge of measuring financial impacts from investments in corporate social performance. Journal of Management, 35(6), 1518–1541. https://doi.org/https://doi.org/10.1177/0149206309335188
   Web of Science ®Google Scholar
• Porter, M. E., & Kramer, M. R. (2006). The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84(12), 78–92.
   PubMed Web of Science ®Google Scholar
• Preston, L. E., & O’Bannon, D. P. (1997). The corporate social-financial performance relationship: A typology and analysis. Business & Society, 36(4), 419–429.
   Google Scholar
• Ragin, C. C. (2008). Redesigning social inquiry: Fuzzy sets and beyond. University of Chicago Press.
   Google Scholar
• Ransom, P., & Lober, D. J. (1999). Why do firms set environmental performance goals? Some evidence from organizational theory. Business Strategy and the Environment, 8(1), 1–13. https://doi.org/https://doi.org/10.1002/(SICI)1099-0836(199901/02)8:1<1::AID-BSE176>3.0.CO;2-G
   Google Scholar
• Red Española del Pacto Mundial de Naciones Unidas. (2018). ODS, año 3. Una alianza global para la agenda 2030. Retrieved from https://www.pactomundial.org/wp-content/uploads/2018/12/ODS-año-3.-Una-alianza-global-para-la-Agenda-2030.pdf
   Google Scholar
• Rihoux, B., & Ragin, C. C. (2009). Configurational comparative methods. Qualitative Comparative Analysis (QCA) and Related Techniques. SAGE.
   Google Scholar
• Robert, K. W., Parris, T. M., & Leiserowitz, A. A. (2005). What is sustainable development? Goals, indicators, values, and practice. Environment: Science and Policy for Sustainable Development, 47(3), 8–21.
   Google Scholar
• Roberts, R. W. (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595–612. https://doi.org/https://doi.org/10.1016/0361-3682(92)90015-K
   Web of Science ®Google Scholar
• Roberts, P. W., & Dowling, G. R. (2002). Corporate reputation and sustained superior financial performance. Strategic Management Journal, 23(12), 1077–1093. https://doi.org/https://doi.org/10.1002/smj.274
   Web of Science ®Google Scholar
• Rodgers, W., Choy, H. L., & Guiral, A. (2013). Do investors value a firm’s commitment to social activities? Journal of Business Ethics, 114(4), 607–623. https://doi.org/https://doi.org/10.1007/s10551-013-1707-1
   Web of Science ®Google Scholar
• Schneider, C. Q., & Wagemann, C. (2010). Standards of good practice in qualitative comparative analysis (QCA) and fuzzy sets. Comparative Sociology, 9(3), 397–418. https://doi.org/https://doi.org/10.1163/156913210X12493538729793
   Google Scholar
• Schreck, P. (2011). Reviewing the business case for corporate social responsibility: New evidence and analysis. Journal of Business Ethics, 103(2), 167–188. https://doi.org/https://doi.org/10.1007/s10551-011-0867-0
   Web of Science ®Google Scholar
• Semenova, N., Hassel, L., & Nilsson, H. (2010). The value relevance of environmental and social performance: Evidence from Swedish SIX 300 companies. The Finnish Journal of Business Economics, 3(10), 265–292.
   Google Scholar
• Skaaning, S. E. (2011). Assessing the robustness of crisp-set and fuzzy-set QCA results. Sociological Methods & Research, 40(2), 391–408.
   Web of Science ®Google Scholar
• Surroca, J., Tribó, J. A., & Waddock, S. A. (2010). Corporate responsibility and financial performance: The role of intangible resources. Strategic Management Journal, 31(5), 463–490. https://doi.org/https://doi.org/10.1002/smj.820
   Web of Science ®Google Scholar
• Tang, Z., Hull, C. E., & Rothenberg, S. (2012). How corporate social responsibility engagement strategy moderates the CSR–financial performance relationship. Journal of Management Studies, 49(7), 1274–1303. https://doi.org/https://doi.org/10.1111/j.1467-6486.2012.01068.x
   Web of Science ®Google Scholar
• Thomann, E. (2015). Is output performance all about the resources? A fuzzy‐set qualitative comparative analysis of street‐level bureaucrats in Switzerland. Public Administration, 93(1), 177–194. https://doi.org/https://doi.org/10.1111/padm.12130
   Web of Science ®Google Scholar
• Udayasankar, K. (2008). Corporate social responsibility and firm size. Journal of Business Ethics, 83(2), 167–175. https://doi.org/https://doi.org/10.1007/s10551-007-9609-8
   Web of Science ®Google Scholar
• United Nations. (2019). Sustainable development goals. Retrieved November 15, from https://www.un.org/sustainabledevelopment/sustainable-development-goals/
   Google Scholar
• Van Beurden, P., & Gössling, T. (2008). The worth of values–A literature review on the relation between corporate social and financial performance. Journal of Business Ethics, 82(2), 407–424. https://doi.org/https://doi.org/10.1007/s10551-008-9894-x
   Web of Science ®Google Scholar
• Van Marrewijk, M. (2003). Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics, 44(2), 95–105. https://doi.org/https://doi.org/10.1023/A:1023331212247
   Web of Science ®Google Scholar
• Waddock, S. A., & Graves, S. B. (1997). The corporate social performance–financial performance link. Strategic Management Journal, 18(4), 303–319. https://doi.org/https://doi.org/10.1002/(SICI)1097-0266(199704)18:4<303::AID-SMJ869>3.0.CO;2-G
   Web of Science ®Google Scholar
• Wang, T., & Bansal, P. (2012). Social responsibility in new ventures: profiting from a long‐term orientation. Strategic Management Journal, 33(10), 1135–1153. https://doi.org/https://doi.org/10.1002/smj.1962
   Web of Science ®Google Scholar
• Warren, J., & Thomsen, M. (2012). The case for corporate responsibility reporting: Valuing and communicating the intangibles. White Paper. VT: OneReport, 1–12.
   Google Scholar
• Woodside, A. G. (2011). Responding to the severe limitations of cross-sectional surveys: Commenting on Rong and Wilkinson’s perspectives. Australasian Marketing Journal (AMJ), 19(3), 153–156. https://doi.org/https://doi.org/10.1016/j.ausmj.2011.04.004
   Google Scholar
• Woodside, A. G., Feurer, S., & Baumbach, E. (2016). Applying configurational theory to build a typology of ethnocentric consumers. International Marketing Review, 33(3), 351–375.
   Web of Science ®Google Scholar
• Wu, M. L. (2006). Corporate social performance, corporate financial performance, and firm size: A meta-analysis. Journal of American Academy of Business, 8(1), 163–171.
   Google Scholar