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Keywords: Approaches to CSR
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Journal Articles
Descriptive, instrumental and strategic approaches to corporate social responsibility: Do they drive the financial performance of companies differently?
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Accounting, Auditing & Accountability Journal (2013) 26 (3): 399–422.
Published: 22 March 2013
... approaches to CSR – descriptive, instrumental, and strategic – are associated with CP, but in different ways. While the instrumental approach to CSR has a positive association with short‐term measures of CP, the strategic approach is associated with short‐term and medium‐term measures of CP...
