The Corporate Social Performance-Financial Performance Link: Evidence from France

Trebucq, Stephane; d'Arcimoles, Charles-Henri

doi:10.2139/ssrn.306599

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The Corporate Social Performance-Financial Performance Link: Evidence from France

Univ. of Bordeaux Dept. of Int'l Acc'tg Working Paper No. 02-01

20 Pages Posted: 1 May 2002

See all articles by Stephane Trebucq

Stephane Trebucq

University of Bordeaux - Department of Accounting

Charles-Henri d'Arcimoles

François Rabelais University - Department of Human Resources

Date Written: March 29, 2002

Abstract

This paper was prepared and accepted for the 2002 AFFI International Conference. Recent scholarship in financial and strategic management suggests that there is a positive, neutral, or negative relationship between corporate social performance and financial performance. Using a new source of data on corporate social performance, this paper reports first results for France. Corporate social performance is found to have no relationship with financial performance. This study also confirms the necessity to control models for investment in research and development.

Keywords: Corporate social performance, financial performance, stakeholders, research and development, France

JEL Classification: M14, M41, L21, G34

Suggested Citation: Suggested Citation

Trebucq, Stephane and d'Arcimoles, Charles-Henri, The Corporate Social Performance-Financial Performance Link: Evidence from France (March 29, 2002). Univ. of Bordeaux Dept. of Int'l Acc'tg Working Paper No. 02-01, Available at SSRN: https://ssrn.com/abstract=306599 or http://dx.doi.org/10.2139/ssrn.306599