International Journal of Humanities and Social Science

      ISSN 2220-8488 (Print), 2221-0989 (Online) 10.30845/ijhss

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      International Journal of Humanities and Social Science (IJHSS) is a monthly peer reviewed journal

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      A Review on Contextual Corporate Social Responsibility: Towards a Balanced Financial and Socially Responsible Performance
      Haritz Gorostidi Martinez, Zhao Xiao Kang

      Abstract
      Little research has addressed the right amount of expenditure needed to maintain a long-term balance maximizing both corporate financial and social responsibility performance. In order for all firms to survive and adapt to social needs, neither of these two concepts should be compromised. The research attempts to review literature on the salient issues of corporate social responsibility (CSR), detecting measurement models, variables, and context specific constraints that would influence a future ideal apportionment of financial and social efforts. After reviewing 1000 of the most influential papers from all databases on ISI Web of Knowledge on CSR topic, relevant papers were retrieved. Research results show the current CSR situation, highlighting some CSR measurement concepts, applied CSR measurement models, and different firm context and circumstances that make firms engage in socially responsible activities. The research further reviews market responses towards CSR, while also providing direction for future investigations into a “balanced level of effort allocation” model, such a model would seek to keep financial performance and socially responsible actions compatible.

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