Strategiczne motywy społecznej odpowiedzialności przedsiębiorstw w świetle podejścia zasobowego
STRATEGIC MOTIVES OF CORPORATE SOCIAL RESPONSIBILITY IN THE LIGHT OF NATURAL RESOURCE-BASED VIEW OF THE FIRM

Summary/Abstract: Companies which become involved in activities that benefit society are motivated by ethical as well as instrumental considerations. The instrumental (strategic) motives revolve fundamentally around managerial beliefs that social initiatives can have a direct impact on profitability. Numerous studies have identified positive association between corporate social performance and corporate financial performance, but they could not fully understood and explain this relationship. So-called natural-resource-based view of the firm (NRBV) offers new explanation appealing to intangible resources which are perceived to be the basis of a firm’s competitive advantage. Intangibles may be a missed link that could help explain the relationship between CSR and profitability; There is no direct relationship between those both measures, but indirect relationship that relies on the mediating effect of firms intangible resources.

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