Słowa kluczowe
, społeczna odpowiedzialność biznesu
systematyczny przegląd literatury
analiza bibliometryczna
PRISMA
Jak cytować
Abstrakt
Cel: Celem przeglądu było ustalenie, czy bycie odpowiedzialnym chroni firmy przed bankructwem? jaki jest związek między społeczną odpowiedzialnością biznesu a ryzykiem niewypłacalności? jakie metody i miary są stosowane w literaturze do oceny tej zależności? a jaka jest podstawa teoretyczna na studiach? ponadto zbadać, jakie są luki w przyszłej pracy.
Podejście: Bazy danych Web of Science i Scopus zostały wykorzystane do uzyskania odpowiednich artykułów do przeglądu. Ogółem zrecenzowano 24 artykuły przy użyciu systematycznego przeglądu literatury PRISMA i bibliometrii
Wnioski: Z przeglądu wynika, że literatura ma jednokierunkowy, odwrotny związek między społeczną odpowiedzialnością biznesu a ryzykiem niewykonania zobowiązania. Ponadto większość literatury wykorzystuje perspektywę interesariuszy jako ramy teoretyczne. Istnieje luka badawcza w zakresie wyjaśniania związków między różnymi teoriami oraz rozszerzania modelu o różne aspekty makro- i mikroekonomii oraz aspekty finansowe.
Oryginalność: Artykuł stanowi wkład w aspekt teoretyczny, ponieważ przedstawia klasyfikację metod, proxy i podstaw teoretycznych wykorzystywanych w badaniach nad społeczną odpowiedzialnością biznesu i ryzykiem niewykonania zobowiązania.
Bibliografia
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Badayi, S. A., Matemilola, B. T., Bany-Ariffin, A. N., & Wei Theng, L. (2021). Does corporate social responsibility influence firm probability of default? International Journal of Finance & Economics, 26(3), 3377-3395. https://doi.org/10.1002/IJFE.1966
Boubaker, S., Cellier, A., Manita, R., & Saeed, A. (2020). Does corporate social responsibility reduce financial distress risk? Economic Modelling, 91, 835-851. https://doi.org/10.1016/J.ECONMOD.2020.05.012
Breitenstein, M., Nguyen, D. K., & Walther, T. (2021). Environmental Hazards and Risk Management in the Financial Sector: A Systematic Literature Review. Journal of Economic Surveys, 35(2), 512-538. https://doi.org/10.1111/JOES.12411
Chang, T. C., Yan, Y. C., & Chou, L. C. (2013). Is default probability associated with corporate social responsibility? Asia-Pacific Journal of Accounting & Economics, 20(4), 457-472. https://doi.org/10.1080/16081625.2013.825228
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