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JOURNAL OF ACCOUNTING AND FINANCE
Social Networks of Firms and Corporate Social Responsibility
Author(s): Youngbin Kim, Ying Guo, David C. Yang
Citation: Youngbin Kim, Ying Guo, David C. Yang, (2020) "Social Networks of Firms and Corporate Social Responsibility," Journal of Accounting and Finance, Vol. 20, ss. 7, pp. 114-125
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study investigates whether firms are more active at corporate social responsibility when they are more connected to others. Based on social network theory, this paper hypothesizes that firms, which are centrally located in social networks, tend to be more active at corporate social responsibility. Empirical analyses show that firms’ social networks are positively related with corporate social responsibility activities. Our findings are consistent with the view that a firm needs to meet the demand of various stakeholders in order to survive within a society.
