000150657 001__ 150657
000150657 005__ 20251017144633.0
000150657 0247_ $$2doi$$a10.1111/acfi.12912
000150657 0248_ $$2sideral$$a131336
000150657 037__ $$aART-2022-131336
000150657 041__ $$aeng
000150657 100__ $$0(orcid)0000-0003-2795-3728$$aBadía, Guillermo
000150657 245__ $$aAre investments in material corporate social responsibility issues a key driver of financial performance?
000150657 260__ $$c2022
000150657 5060_ $$aAccess copy available to the general public$$fUnrestricted
000150657 5203_ $$aIn this study, we address a lesser-studied aspect of corporate social respon-sibility (CSR): distinguishing between investments in material versus immate-rial CSR issues. The financial performance of stock portfolios formedaccording to material and general CSR issues is examined over the period2007 to 2018 in the European Union and the United States. We find thatmateriality is relevant to finding the best and worst firms both in terms of CSRand financial performance, more significantly in the EU than in the US market.However, general CSR scores, including material and immaterial issues, do notdiscriminate the best firms.
000150657 536__ $$9info:eu-repo/grantAgreement/ES/DGA/17030G-5423-440030-11101$$9info:eu-repo/grantAgreement/ES/DGA/17030G-5423-440030-91101
000150657 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000150657 590__ $$a2.6$$b2022
000150657 591__ $$aBUSINESS, FINANCE$$b57 / 111 = 0.514$$c2022$$dQ3$$eT2
000150657 592__ $$a0.742$$b2022
000150657 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2022$$dQ1
000150657 593__ $$aFinance$$c2022$$dQ2
000150657 593__ $$aAccounting$$c2022$$dQ2
000150657 594__ $$a4.5$$b2022
000150657 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000150657 700__ $$aGómez-Bezares, Fernando
000150657 700__ $$0(orcid)0000-0002-3816-9747$$aFerruz, Luis$$uUniversidad de Zaragoza
000150657 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000150657 773__ $$g62, 3 (2022), 3987-4011$$pEsc. acción$$tAccounting and Finance$$x0810-5391
000150657 8564_ $$s565267$$uhttps://zaguan.unizar.es/record/150657/files/texto_completo.pdf$$yVersión publicada
000150657 8564_ $$s1394932$$uhttps://zaguan.unizar.es/record/150657/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000150657 909CO $$ooai:zaguan.unizar.es:150657$$particulos$$pdriver
000150657 951__ $$a2025-10-17-14:27:43
000150657 980__ $$aARTICLE