Please use this identifier to cite or link to this item: https://doi.org/10.21256/zhaw-26693
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dc.contributor.authorDjalilov, Khurshid-
dc.contributor.authorHartwell, Christopher A.-
dc.date.accessioned2023-01-23T10:09:52Z-
dc.date.available2023-01-23T10:09:52Z-
dc.date.issued2022-
dc.identifier.issn1309-4297de_CH
dc.identifier.issn2147-4281de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/26693-
dc.description.abstractEvidence exploring the relationship between corporate social responsibility (CSR) disclosure and corporate financial performance (CFP) is consistently inconsistent, if not outright contradictory. We assert that much of this confusion is due to a failure to integrate both firm internal performance and the external environment into theoretical and empirical analyses of the effect of CSR disclosure on firm efficiency. This paper attempts to bring these two facets together in an examination of banking sector efficiency in a situation where the entire external environment is in flux, namely transition. Using a database of 319 banks from 21 transition countries, and using dynamic panel and quantile regressions, we provide empirical evidence that banks in transition countries saw benefits in firm performance only when CSR activities were layered on top of a strategy which already was profitable. Indeed, once profitability was achieved, only then did CSR disclosure begin to confer a competitive edge in developing firm resources. However, the external environment continues to exert an influence, and even where banks met profitability goals, predatory institutions can still make engaging in CSR a detriment to competitive advantage.de_CH
dc.language.isoende_CH
dc.publisherSpringerde_CH
dc.relation.ispartofEurasian Business Reviewde_CH
dc.rightshttp://creativecommons.org/licenses/by/4.0/de_CH
dc.subjectCorporate social responsibilityde_CH
dc.subjectFinancial sectorde_CH
dc.subjectInstitutionalde_CH
dc.subjectEnvironmentde_CH
dc.subjectTransitionde_CH
dc.subject.ddc658.408: Sicherheitsmanagement, Umweltmanagementde_CH
dc.titleThe spirit is willing, but the institutions are weak : disclosure of corporate social responsibility and the financial sector in transitionde_CH
dc.typeBeitrag in wissenschaftlicher Zeitschriftde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInternational Management Institute (IMI)de_CH
dc.identifier.doi10.1007/s40821-022-00224-1de_CH
dc.identifier.doi10.21256/zhaw-26693-
zhaw.funding.euNode_CH
zhaw.issue2de_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end427de_CH
zhaw.pages.start385de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume13de_CH
zhaw.publication.reviewPeer review (Publikation)de_CH
zhaw.author.additionalNode_CH
zhaw.display.portraitYesde_CH
Appears in collections:Publikationen School of Management and Law

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Djalilov, K., & Hartwell, C. A. (2022). The spirit is willing, but the institutions are weak : disclosure of corporate social responsibility and the financial sector in transition. Eurasian Business Review, 13(2), 385–427. https://doi.org/10.1007/s40821-022-00224-1
Djalilov, K. and Hartwell, C.A. (2022) ‘The spirit is willing, but the institutions are weak : disclosure of corporate social responsibility and the financial sector in transition’, Eurasian Business Review, 13(2), pp. 385–427. Available at: https://doi.org/10.1007/s40821-022-00224-1.
K. Djalilov and C. A. Hartwell, “The spirit is willing, but the institutions are weak : disclosure of corporate social responsibility and the financial sector in transition,” Eurasian Business Review, vol. 13, no. 2, pp. 385–427, 2022, doi: 10.1007/s40821-022-00224-1.
DJALILOV, Khurshid und Christopher A. HARTWELL, 2022. The spirit is willing, but the institutions are weak : disclosure of corporate social responsibility and the financial sector in transition. Eurasian Business Review. 2022. Bd. 13, Nr. 2, S. 385–427. DOI 10.1007/s40821-022-00224-1
Djalilov, Khurshid, and Christopher A. Hartwell. 2022. “The Spirit Is Willing, but the Institutions Are Weak : Disclosure of Corporate Social Responsibility and the Financial Sector in Transition.” Eurasian Business Review 13 (2): 385–427. https://doi.org/10.1007/s40821-022-00224-1.
Djalilov, Khurshid, and Christopher A. Hartwell. “The Spirit Is Willing, but the Institutions Are Weak : Disclosure of Corporate Social Responsibility and the Financial Sector in Transition.” Eurasian Business Review, vol. 13, no. 2, 2022, pp. 385–427, https://doi.org/10.1007/s40821-022-00224-1.


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