Toward the end of the Corporate Social Performance – Corporate Financial Performance debate

    Luis Soriano   Affiliation
    ; Carlos Fong Affiliation


The purpose of this document is to present the way forward to finalize the debate related to the link between Corporate Social Performance – Corporate Financial Performance. The discussion and proposal of 7 elements were developed that allow proposing a new methodological path for the development of empirical investigations that seek to explain the link between the Corporate Social Performance – Corporate Financial Performance. After the theoretical review, it was found that the most relevant changes were associated with the level of maturity of the Corporate Social Performance, micro-foundations approach, mediating variables, structural equation models, primary sources, and delimitation of the short, medium, and long term on the analysis.

Keyword : Corporate Social Performance, Corporate Financial Performance, microfoundations, Structural Equation Modeling, SMEs

How to Cite
Soriano, L., & Fong, C. (2023). Toward the end of the Corporate Social Performance – Corporate Financial Performance debate. Business: Theory and Practice, 24(2), 416–424.
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Sep 8, 2023
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