Ninth International Conference on Advances in Social Science, Economics and Management Study SEM - 2019
Author(s) : YUNG-MING SHIU
The purpose of this paper is to develop a contingent model for explaining why different firms with similar levels of corporate social responsibility (CSR) performance have different degrees of insurance-like effects of CSR when a negative event occurs. Based on theories, we include a number of variables that are not fully considered in the past literature, such as fit, visibility, and attribution of CSR as well as initiatives and visibility and attribution of corporate negative events. Several propositions have been proposed for future empirical studies.