The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019

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The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019. / Läger, Frederic; Bouzzine, Yassin Denis; Lueg, Rainer.
In: Corporate Social Responsibility and Environmental Management, Vol. 29, No. 3, 01.05.2022, p. 549-560.

Research output: Journal contributionsJournal articlesResearchpeer-review

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@article{aa228b6ec0c84ee0b0055b3045d6a748,
title = "The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019",
abstract = "Extant research on the relationship between firm complexity and corporate social responsibility (CSR) is limited to employing size variables as indicators for firm complexity. Following a contingency approach and to fit the multidimensional nature of CSR, in this study we define complexity as the structural complexity of a firm. To answer the question of whether firm complexity influences CSR, we study firms included in the major world stock indices for a 10-year period by means of a fixed-effects regression. Findings generally suggest a higher level of CSR in more complex firms. A more detailed analysis of complexity points toward a significant positive influence of the vertical, functional, and occupational dimensions of complexity but finds no link between spatial differentiation and CSR. This research represents the first empirical study that examines the relationship between CSR and structural complexity beyond a simplistic proxy of size.",
keywords = "CSR, ESG performance, firm complexity, structural complexity, Management studies",
author = "Frederic L{\"a}ger and Bouzzine, {Yassin Denis} and Rainer Lueg",
note = "Publisher Copyright: {\textcopyright} 2021 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.",
year = "2022",
month = may,
day = "1",
doi = "10.1002/csr.2219",
language = "English",
volume = "29",
pages = "549--560",
journal = "Corporate Social Responsibility and Environmental Management",
issn = "1535-3958",
publisher = "John Wiley & Sons Ltd.",
number = "3",

}

RIS

TY - JOUR

T1 - The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019

AU - Läger, Frederic

AU - Bouzzine, Yassin Denis

AU - Lueg, Rainer

N1 - Publisher Copyright: © 2021 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.

PY - 2022/5/1

Y1 - 2022/5/1

N2 - Extant research on the relationship between firm complexity and corporate social responsibility (CSR) is limited to employing size variables as indicators for firm complexity. Following a contingency approach and to fit the multidimensional nature of CSR, in this study we define complexity as the structural complexity of a firm. To answer the question of whether firm complexity influences CSR, we study firms included in the major world stock indices for a 10-year period by means of a fixed-effects regression. Findings generally suggest a higher level of CSR in more complex firms. A more detailed analysis of complexity points toward a significant positive influence of the vertical, functional, and occupational dimensions of complexity but finds no link between spatial differentiation and CSR. This research represents the first empirical study that examines the relationship between CSR and structural complexity beyond a simplistic proxy of size.

AB - Extant research on the relationship between firm complexity and corporate social responsibility (CSR) is limited to employing size variables as indicators for firm complexity. Following a contingency approach and to fit the multidimensional nature of CSR, in this study we define complexity as the structural complexity of a firm. To answer the question of whether firm complexity influences CSR, we study firms included in the major world stock indices for a 10-year period by means of a fixed-effects regression. Findings generally suggest a higher level of CSR in more complex firms. A more detailed analysis of complexity points toward a significant positive influence of the vertical, functional, and occupational dimensions of complexity but finds no link between spatial differentiation and CSR. This research represents the first empirical study that examines the relationship between CSR and structural complexity beyond a simplistic proxy of size.

KW - CSR

KW - ESG performance

KW - firm complexity

KW - structural complexity

KW - Management studies

UR - http://www.scopus.com/inward/record.url?scp=85119057191&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/a9b7c200-0afe-3d24-a41c-2d02c85a2d80/

U2 - 10.1002/csr.2219

DO - 10.1002/csr.2219

M3 - Journal articles

VL - 29

SP - 549

EP - 560

JO - Corporate Social Responsibility and Environmental Management

JF - Corporate Social Responsibility and Environmental Management

SN - 1535-3958

IS - 3

ER -

DOI