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最后,本论文的贡献最近CSR在一般的文学和方法论的趋势,特别是KLD数据的使用。马丁利和伯曼(2006年)表明,在KLD社会评级数据的强度和关注的项目是不同的结构,因此不应该被结合,形成一个单一的指数,是习惯在大多数现有的实证研究。我们单独治疗的强度和关注的项目和使用它们的CSR和CSI形成独立的措施,分别克服这种方法论上的问题。我们知道另一项研究在KLD数据分离强度和关注的项目,它采用了类似的做法。罢工,高,邦萨尔(2006年)显示,标准普尔500家公司的国际多样化正与CSR和CSI相关。然而,他们不考虑CSR和CSI之间的战略关系,这是首要重点如下这里。

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最后,本文件有助于一般企业社会责任对文学一路数据的使用方法学的最近趋势特别。马丁利伯曼 (2006 年) 显示

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