The Determinants of the Relationship of Corporate Social Performance and Financial Performance: Conceptual Framework

Abstract

The objective of this paper is to investigate relationship between CSP and CFP using contingencyperspective derived from the strategic management domain. The investigation will bedone using lens of slack resource and good management theory. This study is expected to providea new insight on the link between corporate social performance and corporate financialperformance using contingency perspective as suggested in the strategic management and accountingliterature, an area has not been examined in the prior studies. The result of this studycan resolve the existing conflict in the literatures by developing an integrated model of the linkbetween CSP and CFP and the notion of corporate performance which, in strategic management,is highly affected by four factors: business environment, strategy, organization structure,and control system. The model will explain in what condition the relationship of CSP and CFPis valid.  Copyright © www.iiste.org