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Cost and revenue impacts of corporate responsibility: Comparisons across sustainability dimensions and product chain stages

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  • Lankoski, Leena

Abstract

The study examines the CR--economic performance relationship with a simultaneous emphasis on comprehensiveness and disaggregation. To this end, it presents a theoretical discussion and a tentative manager survey, and ends with hypotheses for further research. The study covers CR issues in three sustainability dimensions and three product chain stages, seeks systematic patterns in the economic performance impacts of these issues, and reports separately on the cost-side and revenue-side impacts. The study points to certain differences between sustainability dimensions and product chain stages as far as revenues and individual cost components are concerned. Economic responsibility issues and supplier issues stand out as less profitable than others.

Suggested Citation

  • Lankoski, Leena, 2009. "Cost and revenue impacts of corporate responsibility: Comparisons across sustainability dimensions and product chain stages," Scandinavian Journal of Management, Elsevier, vol. 25(1), pages 57-67, March.
    • Handle: RePEc:eee:scaman:v:25:y:2009:i:1:p:57-67
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    Citations

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    Cited by:

    1. Aarcha Zenya & Øystein Nystad, 2018. "Assessing Corporate Sustainability with the Enterprise Sustainability Evaluation Tool (E-SET)," Sustainability, MDPI, vol. 10(12), pages 1-12, December.
    2. Rania B'eji & Ouidad Yousfi & Abdelwahed Omri, 2021. "Corporate Social Responsibility and Corporate Governance: A cognitive approach," Papers 2102.09218, arXiv.org.
    3. Rania Béji & Ouidad Yousfi & Abdelwahed Omri, 2020. "Corporate Social Responsibility and Corporate Governance: A cognitive approach," Post-Print hal-03144756, HAL.
    4. Zsuzsanna Vincze & Linda Hällerstrand & Daniel Örtqvist & Lena Rist, 2021. "Strategic Corporate Sustainability in a Post-Acquisition Context," Sustainability, MDPI, vol. 13(11), pages 1-29, May.
    5. Reginald Masocha, 2018. "Does Environmental Sustainability Impact Innovation, Ecological and Social Measures of Firm Performance of SMEs? Evidence from South Africa," Sustainability, MDPI, vol. 10(11), pages 1-11, October.
    6. Zuo, Jian & Zillante, George & Wilson, Lou & Davidson, Kathryn & Pullen, Stephen, 2012. "Sustainability policy of construction contractors: A review," Renewable and Sustainable Energy Reviews, Elsevier, vol. 16(6), pages 3910-3916.
    7. Egels-Zandén, Niklas, 2016. "Not made in China: Integration of social sustainability into strategy at Nudie Jeans Co," Scandinavian Journal of Management, Elsevier, vol. 32(1), pages 45-51.

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