Does Being Socially Good Save Firms from Bankruptcy? A Systematic Literature Review and Bibliometric Analysis

• Autorzy: Muhammad Mushafiq , Błażej Prusak

Warianty tytułu

Czy bycie społecznie dobrym uratuje firmy od upadłości? Systematyczny przegląd literatury i analiza bibliometryczna

• Języki publikacji: EN

Abstrakty

EN

The purpose of the review was to find out, does being responsible saves firms from bankruptcy? What is the relationship between corporate social responsibility and default risk? What methods and measures are used in the literature to evaluate this relationship? And what is the theoretical underpinning of the studies? Moreover, to explore what are the gaps for future work, Web of Science and Scopus databases were utilised to obtain the relevant articles for review. A total of 24 articles were reviewed using PRISMA systematic literature review and bibliometrics. This review finds that the literature has an unidirectional inverse relationship between corporate social responsibility and default risk. Moreover, most literature utilises the stakeholder perspective as the theoretical framework. A research gap exists in explaining the relationship between different theories and extending the model with various aspects of macro- and micro-economics as well as finance. This article contributes to the theoretical aspect by classifying methods, proxies, and theoretical underpinnings used in the research for corporate social responsibility and default risk. (original abstract)

Cel: Celem przeglądu było ustalenie, czy bycie odpowiedzialnym chroni firmy przed bankructwem? jaki jest związek między społeczną odpowiedzialnością biznesu a ryzykiem niewypłacalności? jakie metody i miary są stosowane w literaturze do oceny tej zależności? a jaka jest podstawa teoretyczna na studiach? ponadto zbadać, jakie są luki w przyszłej pracy. Podejście: Bazy danych Web of Science i Scopus zostały wykorzystane do uzyskania odpowiednich artykułów do przeglądu. Ogółem zrecenzowano 24 artykuły przy użyciu systematycznego przeglądu literatury PRISMA i bibliometrii. Wnioski: Z przeglądu wynika, że ​​literatura ma jednokierunkowy, odwrotny związek między społeczną odpowiedzialnością biznesu a ryzykiem niewykonania zobowiązania. Ponadto większość literatury wykorzystuje perspektywę interesariuszy jako ramy teoretyczne. Istnieje luka badawcza w zakresie wyjaśniania związków między różnymi teoriami oraz rozszerzania modelu o różne aspekty makro- i mikroekonomii oraz aspekty finansowe. Oryginalność: Artykuł stanowi wkład w aspekt teoretyczny, ponieważ przedstawia klasyfikację metod, proxy i podstaw teoretycznych wykorzystywanych w badaniach nad społeczną odpowiedzialnością biznesu i ryzykiem niewykonania zobowiązania. (abstrakt oryginalny)

Słowa kluczowe

EN

Analysis of insolvency risk; Corporate Social Responsibility (CSR); Bibliometric analysis; Literature review

PL

Analiza ryzyka niewypłacalności; Społeczna odpowiedzialność biznesu; Analiza bibliometryczna; Przegląd literatury

• Czasopismo: Ekonomia i Środowisko
• Rocznik: 2022
• Numer: nr 4 (83)
• Strony: 35--59

Twórcy

autor

Muhammad Mushafiq

• Gdansk University of Technology, Poland

autor

Błażej Prusak

• Gdansk University of Technology, Poland

Bibliografia

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Identyfikatory

DOI

10.34659/eis.2022.83.4.514