Performance implications of SA8000 certificationeprints.whiterose.ac.uk/133204/1/IJOPM_12_2015_0730.pdfSA8000 certified (3.62 per cent);while among the around 700,000 Romanian partnerships

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International Journal of Operations amp Production ManagementPerformance implicat ions of SA8000 cert if icat ionGuido Orzes Fu Jia Marco Sartor Guido Nassimbeni

Article informationTo cite this documentGuido Orzes Fu Jia Marco Sartor Guido Nassimbeni (2017) Performance implications of SA8000certification International Journal of Operations amp Production Management Vol 37 Issue 11pp1625-1653 httpsdoiorg101108IJOPM-12-2015-0730Permanent link to this document httpsdoiorg101108IJOPM-12-2015-0730

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Performance implications ofSA8000 certification

Guido OrzesFree University of Bozen-Bolzano Bolzano Italy

Fu JiaDepartment of Management University of Bristol Bristol UK and

Marco Sartor and Guido NassimbeniPolytechnic Department of Engineering and Architecture

University of Udine Udine Italy

Abstract

Purpose ndash The purpose of this paper is to shed light on the relationship between the adoption of SocialAccountability 8000 (SA8000) ndash which is considered the most important ethical certification standard ndash andfirm performance building on agency and contingency theoriesDesignmethodologyapproach ndash The authors analyse secondary longitudinal balance sheet data of listedfirms employing a rigorous event-study approach and compare SA8000-certified companies to differentcontrol groups based on three matching criteria ie industry size and pre-certification performanceThe authors then study the moderating effects of the cultural features the countryrsquos development level andthe labour intensity on the causal relationship through multiple regression methodsFindings ndash The authors find that SA8000 certification positively affects labour productivity and salesperformance but has no effect on profitability Furthermore the study supports that the relationship betweenSA8000 and profitability is moderated by two cultural features of the home country of the firms (ie powerdistance and uncertainty avoidance)Originalityvalue ndash This is the first study which empirically tests the effects of the ethicalcertification SA8000 on firm performance using a cross-country sample In addition the authors contributeto the wider debate on the effects of corporate social responsibility practices on firm performance

Keywords Sustainability Corporate social responsibility Event study Operational performanceSocial accountability SA8000

Paper type Research paper

IntroductionThe effects of corporate social responsibility (CSR) practices on firm performance havebeen the subject of a considerable volume of research by business ethics finance strategyand management scholars since the late 1980s (Orlitzky et al 2003 Crifo et al 2016Wu and Shen 2013 Foote et al 2010) These transversal and interdisciplinary topicshave recently raised significant interest also among operations and supply chainmanagement scholars (eg Crifo et al 2016 Lo et al 2013 2014 Klassen andVereecke 2012) since the two aforementioned functions are among the most significantlyaffected by CSR (Longoni et al 2014)

After decades of research the effects of CSR practices on firm performance still remaincontroversial because of the conflicting results obtained from the empirical studies iepositive relationships (Barnett and Salomon 2006 Wang and Choi 2013 Kang and Liu 2014)

International Journal of Operationsamp Production Management

Vol 37 No 11 2017pp 1625-1653

Emerald Publishing Limited0144-3577

DOI 101108IJOPM-12-2015-0730

Received 2 December 2015Revised 14 July 2016

3 February 20179 April 2017

Accepted 8 May 2017

The current issue and full text archive of this journal is available on Emerald Insight at

wwwemeraldinsightcom0144-3577htm

copy Guido Orzes Fu Jia Marco Sartor Guido Nassimbeni Published by Emerald Publishing LimitedThis article is published under the Creative Commons Attribution (CC BY 40) licence Anyone mayreproduce distribute translate and create derivative works of this article ( for both commercial andnon-commercial purposes) subject to full attribution to the original publication and authors The fullterms of this licence may be seen at httpcreativecommonsorglicencesby40legalcode

The authors thank the Department of Innovation Research and University of the AutonomousProvince of BozenBolzano for covering the Open Access publication costs

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negative relationships (Renneboog et al 2008 Brammer et al 2006) neutral relationships(Surroca et al 2010 Collison et al 2008) or mixed relationships (Choi et al 2010Wang et al 2008 Park and Lee 2009)

This paper seeks to empirically analyse the effects of the most widespread ethicalcertification standard as far as the number of certified firms is concerned (Fuentes-Garciacuteaet al 2008 Crals and Vereeck 2005) namely the Social Accountability 8000 (SA8000hereafter) on performance of certified firms The SA8000 standard was created by the SocialAccountability International (SAI) ( formerly known as the Council on Economic PrioritiesAccreditation Agency) in 1997 based on the conventions of the International LabourOrganization United Nations and national laws It focusses on eight prominent areas ndash childlabour forced or compulsory labour health and safety in the workplace freedom ofassociation and the right to bargain collectively discrimination of employees disciplinarypractices working hours and remuneration ndash and sets for each of them a series ofrequirements that the company and its upstream supply chain have to respect(Social Accountability International (SAI) 2014) The SA8000 certification is adopted on avoluntary basis but compliance is ensured by certification from a third party which auditsfirms on behalf of SAI

An increasing number of scholars have studied the advantages of SA8000(eg Ciliberti et al 2009 2011 Christmann and Taylor 2006 Stigzelius andMark-Herbert 2009) and the obstacles to its adoption (eg Fuentes-Garciacutea et al 2008Miles and Munilla 2004 Rasche 2010a) However the relationship between the adoptionof the certification and the firmrsquos performance is far from clear due to a lack of rigorousempirical studies and weak theoretical foundations (Sartor et al 2016)

Previous studies have dealt with the performance impact of other CSR standardsmanagement systems ISO 9000 (Corbett et al 2005 Lo et al 2014) ISO 14000(De Jong et al 2014) OHSAS 18001 (Lo et al 2014) and ISO 26000 (Valmohammadi 2014)However ISO 9000 and ISO 14000 focus on quality management and environmental issues(rather than on ethical issues) respectively OHSAS 18001 concerns occupational healthand safety which covers only one of the eight issues addressed by the SA8000 FinallyISO 26000 is an ethical process standard ie a set of CSR guidelines while SA8000 is an ethicalcertification standard ie compliance is ensured by third-party audits (Gilbert et al 2010)

To fill abovementioned gaps this paper addresses the following two research questions

RQ1 What are the effects of the implementation of SA8000 standard on the performanceof listed firms

RQ2 What are the contingency factors moderating these effects

In this study we focus on the firms listed on stock markets for a twofold reason First theyare more likely to adopt CSR standardsmanagement systems (eg Qi et al 2013) sincestockholders put more pressure on them to be sustainable (Mishra and Suar 2010) and theyneed to signal their CSR commitment to stockholders (Khanna et al 2007 Nishitani 2010)This also applies to the SA8000 certification the percentage of certified companies is higherfor listed firms than that for all the other firms in a specific country Let us consider as anexample three countries ie Italy India and Romania which account for approximately65 per cent of the total certified firms Among the 350 Italian listed firms (The Borsa ItalianaSpA based in Milan) five are SA8000 certified (143 per cent) while among the 26 million ofItalian partnerships and joint-stock companies (Unioncamere 2015) 1081 are SA8000certified (0042 per cent) (SAI 2014) Among the approximately 2600 Indian listed firms(National Stock Exchange of India Limited in Mumbai) 65 are SA8000 certified (250 per cent)while among the around one million of Indian partnerships and joint-stock companies(Ministry of Corporate Affairs 2015) 953 are SA8000 certified (0093 per cent) (SAI 2014)

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Among the approximately 83 Romanian listed firms (Bucharest Stock Exchange) three areSA8000 certified (362 per cent) while among the around 700000 Romanian partnerships andjoint-stock companies (Eurostat 2014) 128 are SA8000 certified (0018 per cent) (SAI 2014)Second accurate and cross-country comparable data of listed firms are readily available frompublic sources because their balance sheets are standardized and subject to disclosurerequirements (Takahashi and Nakamura 2010) This allows us to measure performancesthrough objective data rather than based on self-reported measures

Drawing from the SA8000 literature and looking through the theoretical lenses of agencyand contingency theories we develop some research hypotheses about the effects of SA8000on firm performance (ie labour productivity sales growth and profitability) and thecontingency factors that might affect them (eg cultural features country developmentlabour intensity) We then empirically test these hypotheses through event study andmultiple regression methods A similar approach was adopted by Lo et al (2014) to study theeffects of OHSAS 18001 certification on firm performance

Our paper contributes to operations and supply chain management theory mainly inthree significant ways First it is the first study which empirically tests the effects of theethical certification SA8000 on firm performance on a cross-country sample Second wecontribute to the wider debate on the effects of CSR practices on firm performance bysupporting the social impact school which postulates that CSR enhances the firmrsquosreputation among stakeholders and leads to better performance Third we shed light for thefirst time on the moderating effect of national culture on the relationship between CSRpractices and firm performance

Our study might also help managers to understand the potential value of SA8000certification and the factors potentially affecting its effectiveness and to take more informeddecisions about the implementation of CSR certification standards in general

Literature reviewMany authors have studied the relationship between CSR practices and firm performancessince the late 1980s obtaining varying outcomes a positive relationship (eg Barnett andSalomon 2006 Shen and Chang 2009 Wang and Choi 2013 Kang and Liu 2014Tate et al 2010 Klassen and Vereecke 2012 Carter and Rogers 2008) a negative relationship(eg Renneboog et al 2008 Brammer et al 2006) a neutral relationship (eg Surroca et al2010 Collison et al 2008) and a mixed relationship (eg Choi et al 2010 Wang et al 2008Park and Lee 2009 Godfrey et al 2009) For a detailed review of these studies see MargolisandWalsh (2003) Orlitzky et al (2003) and Carroll and Shabana (2010) among others The firstpossible reasons for the varyingconflicting results of the studies may be related to their focuson different CSR practicesinitiatives such as the ISO 14001 certification the OHSAS 18001certification the ISO 26000 standard the companyrsquos ethical codes of conducts and otherspecific socialenvironmental practices measured through self-reported survey measures orexternal evaluations (eg Dow Jones sustainability index Domini 400 social index) (seeOrlitzky et al 2003) Other possible motivations may concern instead the differentperformance measurements considered such as sales cost-efficiency profitability andshareholder value The aforementioned varyingconflicting results might also be traced backto two conflicting schools of thought in management theory (Shen and Chang 2009Tang et al 2012) the social impact school which argues that CSR enhances the firmrsquosreputation among stakeholders and leads to better performances (eg Preston andOrsquoBannon 1997 Berman et al 1999 Carmeli et al 2007) and the shift of focus schoolwhich claims instead that CSR increases firmrsquos costs and deflects the focus from themaximisation of stockholdersrsquo value (Brammer and Millington 2008 Becchetti et al 2007)

Considering the focus of this paper and the specificities of the SA8000 certification incomparison with other CSR practicesinitiatives we conducted a systematic literature review

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on the effects of SA8000 certification We performed a keyword search in the main electronicdatabases (Thomson Reuters Web of Science Scopus and Academic Search Premier EBSCO)using the keywords ldquoSA8000rdquo ldquoSA 8000rdquo and ldquoSocial Accountability 8000rdquo We then screenedthe full texts of the 318 identified contributions and excluded those which only cited theSA8000 certification without any analysisdiscussion (268 papers) and those that do notprovide any information on the impact (or potential impact) of the SA8000 certificationadoption on at least one firm performance measure and not even on a comparative basis(18 papers) The second group of excluded papers deals with the diffusion processes of thecertification (eg Llach et al 2015) or the comparison between the implementation of SA8000and the implementation of other standardsmanagement systems (eg Ciliberti et al 2008)which is not relevant for the purpose of this study By means of this search strategy weidentified 32 relevant papers dealing with the effects of SA8000 certification which werepublished from 2002 to 2015 in business ethicssustainability journals (21 papers nine of whichwere published in the Journal of Business Ethics) operations and supply chain managementjournals (three papers) international business journals (one paper) marketing journals (onepaper) and general management journals (six papers)

The papers are summarised in Table I which reports the hypothesised or tested effectsof SA8000 the methodological approaches adopted to highlightpostulate these effects andthe underpinning theoretical frameworks (if any) The effects are classified according totheir nature (ie positive vs negative effects) and functional area (ie operational marketinnovation and other effects)

Before discussing in detail the hypothesisedtested effects it is worthwhile consideringthe methodological approaches adopted by the reviewed studies and their theoreticalfoundations In total 19 contributions (595 per cent) are conceptual (theoretical frameworkdevelopment based on literature review and anecdotal evidence) ten (313 per cent) arebased on case studies two (61 per cent) adopted a survey method and one (31 per cent)contribution is based on the experimental auction Focussing on the two papers that seek toempirically test some effects of the SA8000 certification through survey method we noticethat Battaglia et al (2014) is based on a sample of 213 fashion (small and medium)enterprises located in Italy and France and considers all ethical certifications together(eg SA8000 Fair Trade and Trans Fair) without separating the effects of SA8000 from theother certifications In addition it relies on self-reported performance data The hypothesestested by this study (see Table I) should therefore be further verified with a specificreference to SA8000 certification possibly adopting a more heterogeneous sample for firmsize and country of location and also considering objective quantitative performance data(such as balance sheet data) The other paper (Merli et al 2015) relies on the data of649 Italian SA8000-certified firms and is based on self-reported performance dataWhile Italy is the country with the highest number of certified firms results of this studyshould be verified by a geographically dispersed sample possibly also considering objectivequantitative performance data In summary a need exists for large-scale quantitativestudies empirically testingverifying the effects of SA8000 certification identified bythe extant literature

As far as the theoretical foundations of reviewed studies are concerned only fivecontributions (16 per cent) are grounded on mainstream theories Starting from twopredictions based on the transaction cost economics (TCE) (Coase 1937 Williamson 1975)ie monitoring reduces customer-supplier information asymmetries and opportunisticbehaviours (Balakrishnan and Koza 1993) and sanctions reduce the likelihood ofopportunistic behaviours (Williamson 1996) Christmann and Taylor (2006) analyse thelevel of quality of implementation (symbolic vs substantive) of international certifiablestandards (including SA8000) Building on agency theory Ciliberti et al (2011) show that theadoption of codes of conduct in particular of third-party certifications such as SA8000

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)

Operational Market

+ + + + ndash ndash + +

Underpinning

theory

Improvement

of working

conditions

Increase of

personnel

productivity

Improvement

of product

quality

Cost

reduction

Higher cost

(obtaining and

maintaining

the

certification)

Constrains

in supplier

selection

Improvement

of firm

reputation

Increase of

customer

satisfaction

(1) Battaglia et al (2014) Sustainability Stakeholder Ta Ta

(2) Beschorner and Muumlller

(2007)

Journal of Business Ethics CO

(3) Beske et al (2008) Corporate Social

Responsibility and

Environmental

Management

CO CO CO CO CO

(4) Castka and Balzarova

(2008)

International Journal of

Production Economics

CO CO CO CO CO

(5) Christmann and

Taylor (2006)

Journal of International

Business Studies

TCE CO

(6) Ciliberti et al (2009) Supply Chain

Management An

International Journal

CS CS CS CS

(7) Ciliberti et al (2011) Journal of Cleaner

Production

PAT CS CS CS CS CS CS

(8) De Magistris et al

(2015)

The Journal of Consumer

Affairs

(9) Fuentes-Garciacutea et al

(2008)


(10) Gilbert and Rasche

(2007)

Business Ethics Quarterly CO CO CO


(2008)

Journal of Business Ethics Stakeholder CO CO

(12) Henkle (2005) Journal of Organisational

Excellence

CS CS CS

(13) Koerber (2010) Journal of Business Ethics CO

(14) Koplin et al (2007) Journal of Cleaner

Production

CS

(continued )

Table

ILiteratu

rerev

iewon

theeffects

ofSA8000

certification

1629

SA8000

certification

Downloaded by University of York At 0834 10 July 2018 (PT)

(15) Meehan et al (2006) International Journal of

Social Economics

(16) Merli et al (2015) Sustainability T T

(17) Miles and Munilla

(2004)

Journal of Business Ethics CO CO CO CO CO

(18) Miles et al (2006) Journal of Business Ethics CO

(19) Rasche and Esser

(2006)

Journal of Business Ethics CO CO

(20) Rasche (2009) Corporate Social

Responsibility and

Environmental

Management

CO CO CO CO

(21) Rasche (2010a) Business Ethics A

European Review

CO CO CO CO

(22) Rasche (2010b) Corporate Governance CO CO CO CO

(23) Reynolds and Yuthas

(2008)


(24) Rohitratana (2002) Managerial Auditing

Journal

CS CS CS CS CS CS

(25) Ruževičius et al

(2007)

Engineering Economics CS CS CS CS

(26) Salomone (2008) Journal of Cleaner

Production

CSa CSa

(27) Stigzelius and Mark-

Herbert (2009)

Scandinavian Journal of

Management

CS CS CS CS

(28) Tencati and Zsolnai

(2009)

Journal of Business Ethics CS CS CS CS

(29) Wang (2008) Asian Social Science CO CO CO

(30) Werre (2003) Journal of Business Ethics CS CS CS

(31) Zhao et al (2012) Journal of Cleaner

Production

Stakeholder CO CO CO CO

(32 ) Zutshi et al (2009) European Business

Review

CO CO CO CO

(continued )

Table

I

1630

IJOPM

3711


Market Innovation Others

ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay

Sales increase Increase of

the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders

(1) Battaglia et al (2014) Sustainability Stakeholder Ta Ta Ta Ta Ta


(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)

Business Ethics Quarterly CO


(2008)

Journal of Business Ethics Stakeholder


Excellence

(13) Koerber (2010) Journal of Business Ethics


Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)


(18) Miles et al (2006) Journal of Business Ethics CO CO


(2006)

Journal of Business Ethics


Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO

(22) Rasche (2010b) Corporate Governance CO CO


(2008)



Journal

CS


(2007)

Engineering Economics CS CS


Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)

Journal of Business Ethics CS CS

(29) Wang (2008) Asian Social Science CO

(30) Werre (2003) Journal of Business Ethics CS


Production

Stakeholder CO CO


Review

CO CO

Notes TCE transaction cost economics PAT principal agency theory Stakeholder stakeholder theory CO conceptual hypothesis CS case study-based hypothesis T empirically tested

hypothesis + positive effect ndash negative effect aSA8000 considered with other ethical standardsmanagement systems

Table

I

1632

IJOPM

3711


reduces the information asymmetry between the firm (principal) and its partners (agents)This could attenuate two key problems in agency relationships ie moral hazard andadverse selection (mainly caused by information asymmetry) Gilbert and Rasche (2007)discuss some opportunities and problems created by standardized ethics initiatives(eg SA 8000) from the perspective of the stakeholder theory (Freeman 1984 Donaldson andPreston 1995) Furthermore they highlight that these standardized initiatives provideguidance on how to take into account stakeholder interests but the advices given on thecommunication with stakeholders are too unspecific (descriptive stakeholder theory) allowfirms in general to reduce long-term costs and increase productivity but might create avariety of costs that can be harmful (especially for small and medium enterprises)(instrumental stakeholder theory) and provide a communicative-rational moral point ofview but the design of discourses to develop norms is often insufficient (normativestakeholder theory) Zhao et al (2012) shed light on the stakeholders of various CSRinitiatives (including SA8000) eg employees shareholders creditors suppliersenvironment and resources agency local communities and government and seek topropose CSR indicators based on stakeholder theory Finally Battaglia et al (2014) measurethe level of adoption of CSR practices based on stakeholder theory by focusing on four areasof responsibility (ie human resources market community and environmental outcomes)and estimated the consequent performance impact

Several authors (eg Rasche 2009 Ruževičius and Serafinas 2007 Stigzelius andMark-Herbert 2009) argue that the adoption of SA8000 certification leads to improvement ofworking conditions This effect might sound quite tautological to readers as it is in fact themain goal of the certification However it allows us to introduce a set of further effectshypothesised by the reviewed studies Henkle (2005) and Stigzelius and Mark-Herbert (2009)highlight for instance that workers of SA8000-certified firms feel more protected andinvolved in the achievement of the strategic goals and this tends to reduce absenteeism andstaff turnover Other authors hypothesise (eg Fuentes-Garciacutea et al 2008 Miles and Munilla2004 Rohitratana 2002 Wang 2008) and support the argument that SA8000 certificationcontributes to increasing the firmrsquos ability to attract a skilled workforce (Merli et al 2015)These benefits of the certification together with a generally higher enthusiasm of theemployees led many authors to hypothesise that SA8000 certification increases personnelproductivity (eg Castka and Balzarova 2008 Ciliberti et al 2011 Stigzelius andMark-Herbert 2009) Other authors postulate that SA8000 also leads to improvement ofproduct quality (eg Castka and Balzarova 2008 Henkle 2005 Koplin et al 2007)

Another operational effect of the certification hypothesised by many authors is costreduction (eg Castka and Balzarova 2008 Henkle 2005 Wang 2008) Rohitratana (2002)and Salomone (2008) notice for instance that changes made to align business processes toSA8000 requirements lead to the increase in their efficiency The cost reduction effect ishowever a debated issue Many authors in fact warned against the high costs of obtainingand maintaining the certification (eg Ciliberti et al 2011 Miles and Munilla 2004Rohitratana 2002) The activities performed to comply with the SA8000 requirements(such as modification of the business processes additional compensation for overtime anddata collection and management) increase costs The fees charged by certification bodiesthird-party auditors (and sometimes the external consultants involved) incur further costsIn addition SA8000 imposes constraints on supplier selection (Christmann andTaylor 2006 Rohitratana 2002 Werre 2003) Certified companies must in fact persuadetheir suppliers to comply with the SA8000 requirements limiting selection of potentialsuppliers only to those that are willing and able to meet these requirements This entailsadditional costs for searching and the need of paying a premium

Christmann and Taylor (2006) highlight that the quality of standard implementationdiffers across certified firms some firms pursue only a symbolic implementation in which

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the certified management system is not used in their daily operations while others pursue asubstantive implementation in which standard requirements are embedded in theirdaily routines Despite the fact that no study has faced this issue most of theaforementioned operational effects (eg increases in personnel productivity improvementof product quality and cost reduction) might vary significantly according to the type ofimplementation truly performed

The attention to workersrsquo rights the defence of child labour and in general the attentionto ethical issues were hypothesised to improve firm reputation (eg Miles and Munilla 2004Rohitratana 2002 Zutshi et al 2009) and to increase customer satisfaction(eg Beske et al 2008 Ciliberti et al 2009 Zhao et al 2012) The first abovementionedeffect was also supported by Battaglia et al (2014) and Merli et al (2015)De Magistris et al (2015) empirically confirm through an experimental auction insouthern Italy involving 88 consumers that the SA8000 certification increased thecustomersrsquo willingness to pay canned tuna fish Fuentes-Garciacutea et al (2008) andSalomone (2008) argue however that due to the poor knowledge of the standard owned bythe customers companies should invest significant resources in the promotion of theircommitment to this initiative

Some authors then argue that SA8000 leads to sales increase (Merli et al 2015Miles et al 2006 Stigzelius and Mark-Herbert 2009) On the one hand the certificationallows companies to attract new customers and retain the existing ones (see the previousparagraph) On the other hand it allows firms to charge a premium price by targeting theldquoethical consumersrdquo

A few studies claim that the SA8000 certification has a positive effect on technicalproducts and on organisational innovation (Battaglia et al 2014 Beschorner and Muumlller2007 Gilbert and Rasche 2007) Certified firms can in fact conduct co-design andco-development activities with the stakeholders who have a similar ethical sensibility(Battaglia et al 2014) Changes performed to align processes and procedures to SA8000requirements might also lead to organisational innovations such as the adoption of neworganisational structures (Beschorner and Muumlller 2007)

A further effect of SA8000 certification postulated by many authors is the easier accessto bank credit (eg Beske et al 2008 Ruževičius and Serafinas 2007 Zutshi et al 2009)Compliance with SA8000 requirements might in fact facilitate relationships with banks andinvestors as well as with monitoring authorities (eg public welfare assistance bodies andcontrol agencies for safety) This effect is however not supported by Merli et alrsquos (2015)survey results

Finally several studies argue that SA8000 leads to the improvement of the relationshipwith the stakeholders (eg Battaglia et al 2014 Beschorner and Muumlller 2007 Miles andMunilla 2004) This is a multi-faceted effect encompassing several of the aforementionedbenefits such as better relationships with employees (increase of personnel productivity)better relationships with customers (increased customer satisfactionincrease of sales)and better relationships with banks and investors (easier access to credit)

Despite the significant attention devoted to the effects of the SA8000 certification noprevious study has analysed or discussed the factors that might moderate the relationshipbetween the adoption of the SA8000 certification and the firm performancesThese moderating factors have been studied for the relationship between other CSRpractices and firm performance Lee Seo and Sharma (2013) and Lee Singal andKang (2013) find a positive moderating effect of oil prices and economic conditions(recession vs non-recession) on the relationship between operations-related CSR activities(ie employee relations product quality and corporate governance) and firm performanceYoun et al (2015) show that firm size moderates the positive effect of CSR on corporatefinancial performance in the context of US restaurants A negative moderating effect of firm

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)

size is instead found by Hou et al (2016) in their meta-analysis of 28 empirical studiesHou et al (2016) also identify two further moderators organisational form (CSR performanceimpact is higher for private firms than for public firms) and economic development of thecountry (higher impact in developing economies) Instead they find no moderating effect ofthe industry Fernaacutendez Saacutenchez et al (2015) show that the relationship between CSR andfirm performances is stronger in a turbulent environment (ie unstable andorunpredictable) Finally Zhu et al (2014) supported that ethical leadership moderates theindirect (mediated) effect of CSR on firm performance via firm reputation There are twostudies focussed on the factors moderating the relationship between the adoption of specificCSR standards (ISO 9000 OHSAS 18001) and the firm performances Lo et al (2013) findthat the performance impact of ISO 9000 is moderated by firm technology intensity(negatively) firm labour productivity (negatively) firm labour intensity (positively)industry efficiency (negatively) industry concentration (negatively) industry sales growth(positively) and industry ISO 9000 adoption level (negatively) Lo et al (2014) show that theperformance impact of OHSAS 18001 is positively moderated by operational complexity(RampD and labour intensity) and operational coupling (increased inventory volatility anddecreased inventory level)

In sum a significant number of studies have dealt with the effects of the SA8000certification This literature is however mainly conceptual (60 per cent) and case-based(33 per cent) and rather descriptivea-theoretic (see Table I) In addition although a set offactors moderating the relationship between CSR practices or CSR standards and firmperformances have been identified in the literature to the best of our knowledge none hasproposed or tested these factors with reference to the SA8000 performance implicationsFinally despite the significant attention of operations management scholars to themoderating effect of cultural features on the practice-performance relationship ndash seeWiengarten et al (2015) on lean practices among others ndash none focussed on this moderatorfor CSR practicesstandards performance implications A prominent need therefore exists toconduct quantitative empirical analyses on the effects of SA8000 certification and thefactors that may moderate these effects

Research framework and hypotheses developmentIn this section we develop a set of research hypotheses related to the effects of SA8000 onfirm performances and summarise them through a research framework These hypothesesare developed based on a combination of previous literature and its research gaps(see Table I) data available in our study (mainly balance sheet data)

The key aim of SA8000 standard is to ldquoadvance the human rights of workers around theworldrdquo (SAI 2014) A number of previous studies have argued conceptually anecdotally orempirically (based on case studies) that the SA8000 certification leads to the improvement ofworking environment the enhancement of workers-managers communication and theincreased satisfaction of employees (eg Miles and Munilla 2004 Ciliberti et al 2011)Some authors have then hypothesised that these benefits positively affect the firmrsquos abilityto motivate retain and recruit smart human resources which in turn increase labourproductivity (eg Stigzelius and Mark-Herbert 2009 Tencati and Zsolnai 2009) From anagency theory perspective ( Jensen and Meckling 1976) the aforementioned benefits maylead to a reduction in the information asymmetry between the (top) management (principal)and the employees (agents) which mitigates the moral hazard and adverse selectionproblems We therefore postulate that

H1 There is a positive relationship between SA8000 adoption and labour productivity

Previous studies argued that SA8000 implementation might lead to improvement incorporate image and brand value (eg Koerber 2010 Miles and Munilla 2004 Stigzelius and

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Mark-Herbert 2009) Specific market segments (sometimes labelled as ldquoethical consumersrdquo)are particularly sensible to ethical issues and might be willing to pay premium prices forproducts from SA8000-certified companies (Annunziata et al 2011) In addition certifiedcompanies are expected to experience a more efficient development of new products(eg Beschorner and Muumlller 2007 Gilbert and Rasche 2007 Ruževičius and Serafinas 2007)The aforementioned SA8000 benefits lead many scholars to hypothesise that SA8000implementation leads to market expansion (eg Christmann and Taylor 2006 Miles andMunilla 2004 Salomone 2008 Stigzelius and Mark-Herbert 2009) SA8000 may also act as asocial legitimacy signal to major customers (Suchman 1995) this way allowing firms tomeet customersrsquo CSR requirements and improve sales performance Similarly applyingagency theory ( Jensen and Meckling 1976) to the relationships between the firm and itscustomers we might argue that SA8000 adoption can represent a credible signal to thecustomers of the firmrsquos commitment to CSR practices which help improve salesperformance of firms We therefore propose that

H2 There is a positive relationship between SA8000 adoption and sales performance

No previous studies hypothesise or analyse a possible link between SA8000 adoption andfirm profitability Several more specific SA8000 effects hypothesised by previous studiescan in turn positively affect firm profitability the increase of personnel productivity theimprovement of product quality cost reduction the increase of the level of technicalinnovation the improvement of firm reputation the increase of customer satisfaction andthe sales increase (eg Beske et al 2008 Castka and Balzarova 2008 Merli et al 2015Ciliberti et al 2011 Stigzelius and Mark-Herbert 2009) However the obtainment andmaintenance of the certification lead to higher costs (eg Ciliberti et al 2011 Stigzelius andMark-Herbert 2009 Rohitratana 2002) We therefore hypothesise that

H3 There is a positive relationship between SA8000 adoption and profitability

Contingency theory postulates that there is no best way to organise or manage a firmthe proper strategies and actions depend upon a set of internal and external factors(eg Donaldson 2001) This theoretical framework might therefore be applied to theperformance effects of SA8000 leading us to hypothesise that the relationship between thecertification and firm performance is moderated by some internal and external factorsThese possible moderating factors have been never studied so far with reference to SA8000certification Some previous studies have however focussed on the relationship between theadoption of other CSR practicesstandards and firm performances highlighting a set ofmoderating factors including economic conditions economic environment or theeconomic development of the country (Lee Seo and Sharma 2013 Lee Singal and Kang2013 Hou et al 2016 Fernaacutendez Saacutenchez et al 2015) firm technology and labour intensity(Lo et al 2013 2014) firm size (Youn et al 2015 Hou et al 2016) and industry (Lo et al 2013)We consider the moderating effects of some of the most important aforementioned variables(eg economic development of the country and labour intensity) on the SA8000 adoption andfirm performance relationship The others (eg firm size and industry) are used as controlvariables in our study

The improvement in working conditions required for developing countriesrsquo companies toobtain SA8000 certification is higher since the initial working conditions in these countriesare generally worse off (Sartor et al 2016) This may lead to different effects of thecertification according to the level of development of the country of origin In theirmeta-analysis Hou et al (2016) find for instance that CSR practices have higher performanceimpact in developing economies We might therefore expect that

H4a The effect of SA8000 adoption on profitability is moderated by the level ofdevelopment in the country of origin

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Any CSR initiative or certification is grounded on a specific concept of ldquosocial goodrdquo Thismay depend on cultural values and often differs dramatically between nations cultures andmarket segments (Miles and Munilla 2004) Cultural perspective highlights that differentsocial systems ways of life and peoplersquos worldviews exist and they affect the managementof organisations (eg Hofstede 1980) While previous studies have analysed the moderatingeffects of cultural features on the relationship between OM practices (such as leanproduction) and firm performance (eg Wiengarten et al 2015) However quite surprisinglyno study has investigated the role of culture on the relationship between CSR practices andfirm performances We acknowledge the importance of cultural issues for SA8000certification and hypothesise that

H4b The effect of SA8000 adoption on profitability is moderated by the country oforiginrsquos cultural features

When labour intensity increases firm operations become more variable and complex (Swinkand Jacobs 2012 Prater et al 2001) production systems become more dependent on peopleand the need for a formalized process to manage quality becomes increasingly important(Lo et al 2014) On the contrary for a low labour-intensive firm there is less room for furtherimprovement in the quality management system due to the higher level of automation (Parket al 2010 Hendricks and Singhal 2008) (Figure 1) We therefore hypothesise that

H5 The effect of SA8000 adoption on profitability is positively moderated by the labourintensity of the company

MethodologyThis study is based on secondary data from the Standard and Poor Capital IQrsquos CompustatGlobal data set which includes balance sheet information from 1989 to 2013 of more than32000 listed firms located in 82 countries and representing more than 90 per cent of theAsian market capitalisation and more than 95 per cent of the European one CombiningCompustat Global data set with the official comprehensive list of certified companies(Social Accountability Accreditation Services (SAAS) 2014) we identified a sample of 101SA8000-certified firms

These sampled SA8000-certified companies were spread across a wide spectrumof industries (eg mining construction food textile apparel glass electronic and electricalequipment transportation trade hotels and business services) with a prevalenceof manufacturing activities (Standard Industrial Classification (SIC) codes 2000-3999)(see Table II)

As far as country distribution is concerned around 60 per cent of the sampledcertified companies are located in India followed by Taiwan (around 11 per cent) Pakistan

Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification

Figure 1Research framework

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(around 6 per cent) Italy (around 5 per cent) Vietnam (around 3 per cent) and Romania(around 3 per cent) among others (see Table III)

Finally the sampled certified companies obtained the certification from 2001 to 2014with the higher frequencies in the period 2007-2013

The analysed sample ndash and the population of interest for our study which consists oflisted SA8000-certified companies ndash differs from the wider population of SA8000-certifiedcompanies for some features such as firm sizes (while 67 per cent of SA8000-certified

Sector SIC Code Number of companies

Mining 10 1Construction 16 3Manufacturing 20-39Food and kindred products 4Tobacco products 1Textile mill products 23Apparel and other fabrics finished products 10Paper and allied products 2Chemicals and allied Products 7Rubber and plastic products 2Leather and leather products 3Stone clay and glass 10Primary metal industries 8Electronic and electrical equipment 12Transportation equipment 2Transportation and public utilities 40-49 5Wholesale and retail trade 50-51 3Services (eg hotels business services recreation services) 70-79 3Others (non-classifiable) 99 2Total 101

Table IIBreakdown of samplecertified firms byindustries

All certified companies (SAI list) Compustat global database Sampled certified companiesNumber Percentage Number Percentage Number Percentage

Italy 1107 3256 348 109 5 495India 884 2600 2654 828 65 6436China 608 1788 2579 804Romania 128 377 68 021 3 297Bulgaria 96 282 24 008Vietnam 82 241 275 086 3 297Brazil 72 212 399 124 1 099Pakistan 64 188 274 085 6 594Portugal 39 115 77 024Spain 34 100 179 056Taiwan 32 094 1796 560 11 1089Greece 24 071 244 076Lithuania 24 071 37 012Sri Lanka 20 059 190 059 2 198Germany 12 035 1026 320Israel 11 032 348 109 1 099UK 11 032 2733 852Turkey 8 024 234 073 1 099Other countries 55 424 18585 5798 3 297Total 3311 10000 32070 10000 101 10000

Table IIIBreakdown ofcertified firms bycountries

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companies reported in the SAAS (2014) list are small and medium enterprises most of theSA8000-certified listed companies are large firms) and countries of origin (while most ofSA8000-certified companies reported in the SAAS (2014) list are located in Italy India andChina the SA8000-certified listed companies are mainly located in India Taiwan Pakistanand Italy ndash see Table III) Caution is therefore required to generalise our results to the widerpopulation of SA8000-certified companies Several previous studies about othercertifications such as ISO 9000 ISO 14001 and OHSAS 18001 (eg Barber andLyon 1996 Corbett et al 2005 De Jong et al 2014 Lo et al 2013 2014) have howeverfocused on firms listed on stock markets for three main reasons they are more likely toadopt these certifications they have specific resources strategies issues andimplementation paths that call for a separate analysis and reliable cross-countryaccounting data are more readily available for these companies

We employed the event-study methodology to detect abnormal performance between the101 SA8000-certified firms and a wide set of control firms this way testing H1 H2 and H3A similar approach was adopted by Barber and Lyon (1996) De Jong et al (2014) andLo et al (2014) to study the effects of ISO 9000 ISO 14001 and OHSAS 18001 on firmperformance The event period was defined as the year in which the certification wasreceived (year t) and the year immediately preceding certification (year tminus1) since theimplementation process lasts on average approximately 18 months (SAI 2014) The yearpreceding the event period (tminus2) was considered the base year and used for determining thecontrol firm sample Year tminus3 was taken into account to tackle the endogeneity issue

The following performance measures were adopted the ratio of operating income tonumber of employees for labour productivity the relative sales growth defined by(SALEStndashSALEStminus1)SALEStminus1 (Corbett et al 2005) for sales performance the return onassets (ROA) for profitability For each certified firm a portfolio of non-SA8000-certifiedcontrol firms was created adopting the following criteria the same two-digit SIC code50-200 per cent of firmsrsquo total assets and 90-110 per cent per cent of the consideredperformance (ie labour productivity sales growth or ROA) in year tminus2 (if no firm wasmatched the first criterion was relaxed to the same one-digit SIC code and then removed)On average each sampled company matched with eight control firms for each performanceand the 64 per cent of them matched with three or more control firms[1] Table IV providessome descriptive analyses for the 101 certified firms

We then estimated the abnormal change in performance of the sampled firms incomparison with the control firms as follows

AP tthorn beth THORN frac14 PS tthorn beth THORNEP tthorn beth THORN

EP tthorn beth THORN frac14 PS tthornaeth THORNthorn PC tthorn beth THORNPC tthornaeth THORN

where AP is the abnormal performance EP is the expected performance PS is the actualperformance of the sampled firms PC is the median performance of control firms t is the

Min Max Median Mean SD

Certified firmsNumber of employees 65 121295 4708 10009 17559Total assets (M$) 315 10925170 20666 186238 1091055Net sales (M$) 113 1777391 14628 269304 1802659Labour productivity (K$employee) minus574 9161 443 1161 1958Sales performance () minus3584 15126 890 1748 2922Profitability () minus347 1306 012 054 203

Table IVDescriptive analysis

for certified firms(1999-2014)

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SA8000 certification year a is the starting year of comparison (minus3 minus2 minus1 0 1) b is theending year of comparison (minus2 minus1 0 1 2)

Finally we tested whether the abnormal performance differed significantly from zerothrough t-test Wilcoxon-signed rank (WSR) test and the sign test applying the Benjaminiand Hochbergrsquos (1995) false discovery rate methodology to take into account the multiple-testing problem

The ordinary least squares (OLS) regression methodology is applied to study themoderating effect of contingency factors on the relationship between SA8000 adoption andprofitability testing H4a H4b and H5

Two main approaches have been used so far to measure the level of development of thecountries The first approach focusses on the economic performances of the countries Theclassification of the International Monetary Fund considers for instance the per capitaincome level the export diversification and the degree of integration into the globalfinancial system (International Monetary Fund 2016) The second approach emphasisesinstead people and their capabilities The Human Development Index (HDI) measures forinstance the average achievements in the following dimensions long and healthy lifeknowledge and decent standard of living (United Nations Development Programme 2014)Considering the focus of SA8000 certification we believe that the second approach wasmore suitable and decided to use the 2013 HDI (United Nations Development Programme2014) for measuring the level of development of the country of origin We acknowledgeanyway that a good overlapping between the two approaches exists

Two main rigorous measurement systems for national culture have been proposed sofar Hofstede (1980) and GLOBE (House et al 2004) Hofstede (1980) highlights andmeasures four dimensions of country culture power distance (ie the degree to which theless powerful members accept that power is distributed unequally) individualism(ie preference for a social framework in which individuals take care of only themselvesand their own families) masculinity (ie preference for achievement heroismassertiveness and material rewards) uncertainty avoidance (ie the degree to which themembers of a society feel uncomfortable with uncertainty and ambiguity)He subsequently adds two further dimensions long-term orientation (ie opennesstowards societal changes) and indulgence (ie allowing free gratification of human drivesrelated to enjoying life and having fun) (Hofstede et al 2010) Hofstedersquos country scoreshave been considered as the major contribution in the field (Smith 1992) and have beenextensively adopted in OM studies see Wiengarten et al (2015) Jia and Lamming (2013)and Cagliano et al (2011) among others Similarly the GLOBE project has proposed amodel consisting of nine cultural dimensions considered partially overlapping Hofstedersquosdimensions performance orientation future orientation assertiveness uncertaintyavoidance power distance collectivism family collectivism gender differentiation andhumane orientation In our study we acknowledge the similarities in the twomeasurement system and used Hofstede et alrsquos (2010) cultural dimensions

Finally consistent with previous studies (Dewenter and Malatesta 2001 Lo et al 2014)labour intensity was measured as the ratio of the number of employees to total assetsof the firm

Two separate regression equations were used to avoid multi-collinearity issues(correlation matrix is reported in Table V)

Model 1 APk frac14 b0thornb1 PPketh THORNthornb2 FSizeketh THORNthornb3 Yearketh THORNthornb4 ISO 9001keth THORN

thornb5 ISO 14001keth THORNthornb6 OHSAS 18001keth THORNthornb7 ISizekheth THORN

thornb8 LI keth THORNthornb9 HDI keth THORNthornek

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Mean SD AP-Full ROAtminus2

Year ofcertification

Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex

Powerdistance(Hofstede)

Individualism(Hofstede)

Masculinity(Hofstede)

Uncertaintyavoidance(Hofstede)

Long-termorientation(Hofstede)

Indulgence(Hofstede)

AP-Full 000 001ROAtminus2 294 2949 029Year ofcertification 2009 277 minus014 minus016Firm Size 129 154 011 minus016 001ISO 9001 094 024 001 003 000 001ISO 14001 077 042 003 006 minus025 003 036OHSAS 18001 057 050 minus010 minus012 minus004 018 012 044Industry size 608 382 007 003 minus017 027 012 019 017Labourintensity 004 013 minus005 minus003 005 018 004 minus001 007 minus011HDI Index 065 012 010 018 minus004 minus003 minus007 023 010 016 minus011Powerdistance(Hofstede) 7134 1196 minus033 minus018 001 minus007 005 minus013 minus001 014 008 minus055Individualism(Hofstede) 4195 1524 030 023 minus010 010 minus001 minus008 011 006 003 minus023 016Masculinity(Hofstede) 5337 975 026 017 minus019 005 minus019 minus015 minus006 minus010 000 minus018 minus009 063Uncertaintyavoidance(Hofstede) 4982 1656 minus007 015 minus003 minus020 minus006 023 minus003 minus003 minus010 074 minus062 minus034 minus007Long-termorientation(Hofstede) 5650 1462 000 003 004 002 minus013 014 007 minus006 minus008 075 minus043 minus051 minus014 052Indulgence(Hofstede) 2841 1151 017 001 minus013 016 minus009 010 021 025 minus006 067 minus018 minus008 minus011 012 058

Note Significant at the 10 5 and 1 per cent levels respectively

Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification




thornb8 LI keth THORNthornb9 H k1eth THORNthornb10 H k2eth THORNthornb11 H k3eth THORNthornb12 H k4eth THORN

thornb13 H k5eth THORNthornb14 H k6eth THORNthornek

where APk is the abnormal performance of ROA of the kth sampled firm in the period tminus2 tot+2 PPk is its ROA in the year tminus2 FSizek is the natural logarithm[2] of its number ofemployees in year tminus2 yeark is the year in which SA8000 certification is obtained (year t)ISO 9001k ISO 14001k and OHSAS 18001k are dummy variables indicating whether the firmhas these certifications ISizekh is the industry size measured as the mean number ofemployees of companies in the hth sector of the firm LIk is the labour intensity of the firmHDIk is the Human Development Index of the country of origin of the firm and Hk1-Hk6 arethe Hofstedersquos cultural dimensions

ResultsTable VI summarises the results concerning the performance effects of SA8000 adoptionhighlighting the abnormal performance of certified companies against the control firms inthe event study period As non-parametric tests have been argued to be more powerful thanparametric ones (eg Barber and Lyon 1996 De Jong et al 2014) we consider the WRS orthe sign test (in case of skewed distribution absolute skewnessW1) in testing ourhypotheses To take into account the multiple-testing problem the false discovery ratemethodology proposed by Benjamini and Hochberg (1995) was applied

We find significant positive abnormal labour productivity performance of SA8000-certified firms from year tminus1 to t+1 and t+2 and from year t to t+1 and t+2 H1 is thereforesupported Certified firms also exhibit positive statistically significant abnormal salesperformance from year tminus2 to tminus1 t t+1 and t+2 (H2 is supported) Finally no significanteffect of SA8000 on profitability is observed in the event study period (H3 is not supported)

Table VII reports the results of OLS regressions performed to study the possiblecontingency factors moderating the relationship between SA8000 certification andprofitability The level of development of the country and the labour intensity of thecompany have no effect on this relationship (H4a and H5 are rejected) A significantnegative moderating effect is instead identified for two cultural dimensions ie powerdistance and uncertainty avoidance partially supporting H4b In addition the controlvariable OHSAS 18001 has a significant negative effect suggesting that companies havingthis certification have fewer benefits of profitability from the adoption of SA8000 (this mightreflect the fact that a lower degree of improvement is experienced by firms with higherinitial performance eg Park et al 2010)

Figure 2 provides a summary of the research hypotheses tested by our study andhighlights the ones empirically supported

DiscussionThe first result of our study is that SA8000 certification has a positive significant effect onlabour productivity (H1) This provides empirical support for the extant literaturewhich postulated that SA8000 implementation contributes to the increased satisfactionand enthusiasm of the employees (eg Rohitratana 2002 Miles and Munilla 2004Ciliberti et al 2011) It also sustains our hypothesis grounded in agency theorythat SA8000 may mitigate both moral hazard and adverse selection problems between thefirms (principals) and their employees (agents)

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In addition during the event study period SA8000-certified companies are shown to havebetter sales performance than non-certified firms similar in industry type size andpre-certification sales (in year tminus2) (H2) The SA8000 signalling effect of the firmrsquoscommitment to CSR practices to major customers ndash that we postulated drawing from agencytheory ndash allows certified companies to perform better than the comparable control firmsInstead no significant effect of SA8000 on profitability is observed during the event studyperiod One possible explanation for this is that there is a time lag for profitability to catchup ie the effect on profitability may take longer to be achieved than the effect on salesperformance and may therefore need to be observed only examining longer periods (eg t+3t+4 t+5) De Jong et al (2014) show for instance that the environmental certificationISO 14001 has only a long-term effect on profitability since the environmental capabilitiesfacilitated by this certification take a long time to develop

Period AP mean AP median Skewness p-value (t-test) p-value (WSR) p-value (sign test)

Labour productivity (operating incomenumber of employees)tminus3 to tminus2 32497 0534 0314 0218 0308tminus2 to tminus1 minus1408 minus0606 0296 0064 0106tminus2 to t minus3350 minus0542 0082 0110 0230tminus2 to t+1 1163 0550 0581 0297 0141tminus2 to t+2 2037 1031 0446 0383 0389tminus1 to t minus1871 0394 0191 0755 0326tminus1 to t+1 2913 1212 0231 0005 0003tminus1 to t+2 4019 1675 0086 0012 0036t to t+1 4227 1420 0063 0001 0009t to t+2 6172 2588 0007 0000 0000t+1 to t+2 0843 0463 0731 0550 0712

Sales performance (yearly percentage change in industrial sales)tminus3 to tminus2 minus356351 minus19359 0062 0097 0762tminus2 to tminus1 580330 40796 0235 0002 0020tminus2 to t 143304 107109 0004 0000 0001tminus2 to t+1 151768 128258 0014 0000 0017tminus2 to t+2 66751 68427 0036 0014 0048tminus1 to t minus449953 37341 0368 0467 0185tminus1 to t+1 minus497419 06204 0356 0737 0828tminus1 to t+2 minus675717 01432 0305 0823 1000t to t+1 minus21187 minus11003 0785 0721 0828t to t+2 minus114892 minus126731 0086 0022 0008t+1 to t+2 minus99836 minus37464 0142 0287 0131

Profitability (return on assets)tminus3 to tminus2 minus2456 minus0022 0326 0031 0012tminus2 to tminus1 minus0072 minus0001 0202 0962 0480tminus2 to t minus0054 0007 0750 0447 0475tminus2 to t+1 0001 0001 0993 0627 0743tminus2 to t+2 0085 0001 0578 0487 100tminus1 to t 0020 0001 0913 0303 0759tminus1 to t+1 0069 0011 0704 0139 0230tminus1 to t+2 0173 0000 0328 0168 100t to t+1 0022 0005 0822 0278 0156t to t+2 0132 0019 0639 0152 0349t+1 to t+2 0099 0006 0730 0263 0160

Notes Significant at the 10 5 and 1 per cent levels respectively (Benjamini-Hochberg 1995 falsediscovery rate correction)

Table VIAbnormal

performance in labourproductivity sales

and profitability

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Our analyses further highlight that the relationship between SA8000 adoption andprofitability is moderated by some country of origin cultural features In more detailsSA8000 certification has a stronger positive effect on profitability in companiesheadquartered in countries characterised by low power distances ie where unequallydistributed power is less accepted andor low uncertainty avoidance ie where uncertaintyand ambiguity are well tolerated and informality prevails over formality in interactionsie more risk taking rather than risk aversion (eg Malaysia and Vietnam) (Hofstede et al 2010)rather we do not find the moderating effects of other Hofstedersquos cultural dimensions andof the level of development of the country

These findings are of particular relevance since to the best of our knowledge themoderating effect of national culture on the relationship between CSR practices and firmperformance has not been studied previously The result on power distance could beexplained by a twofold reasoning First the SA8000 certification costs incurred forcompanies located in low power distance countries might be lower since employees are ingeneral treated more equally and the gap to be filled to obtain the certification is relativelysmaller (Sartor et al 2016) Second employees of companies located in low power distancecountries might be more sensitive to the improvement in working environment (Ringov andZollo 2007) Similarly assuming that the home country represents a significant sales

Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3

H4a H4b H5Figure 2Summary ofthe results

Model 0 Model 1 (HDI) Model 2 (Hofstede)

ROAtminus2 0277 0267 0081Firm size 0095 0104 minus0109Year of certification minus0127 minus0123 0002ISO 9001 0002 0011 0003ISO 14001 0060 0046 0218OHSAS 18001 minus0139 minus0139 minus0340Industry size minus0039 minus0035 0164Labour intensity minus0034 0017HDI Index 0011Power distance (Hofstede) minus0687Individualism (Hofstede) 0243Masculinity (Hofstede) 0093Uncertainty avoidance (Hofstede) minus0563Long-term orientation (Hofstede) 0075Indulgence (Hofstede) 0092R2 0124 0125 0464Adjusted R2 0015 0000 0311

Notes Standardized regression coefficients are reported Significant at the 10 5 1 and01 per cent levels respectively

Table VIIModerating factors

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market customers with a low power distance culture might be more sensitive to workingconditions issues The result on uncertainty avoidance finds a justification in the differentmotivations for obtaining the certification and the different level of implementationie symbolic vs substantive (Christmann and Taylor 2006) Companies located in countriescharacterised by high uncertainty avoidance ie that are risk-averse adopt the certificationmainly to reduce reputational risk and opt for symbolic implementation ie aimed atformally obtaining the certification but not at changing the procedures the managementsystems and the working conditions (Christmann and Taylor 2006) Companies located incountries characterised by low uncertainty avoidance ie that are risk taking adopt insteadthe certification to improve their performances and opt for a substantive implementationwhich envisages an effective management system health and safety monitoring activitiesand periodic visits to suppliers The effects of the certifications on profitability are thereforehigher in companies located in countries characterised by low uncertainty avoidance

The SA8000 certification shows positive effects (ie improving sales as well as labourproductivity) already in the medium term (within three years after the obtainment)This could explain why long-term orientation does not moderate the relationship betweenSA8000 adoption and profitability In addition masculinity has not significant effect in ourstudy as well as in many cross-cultural studies in supply chain management (Dong-Jin et al2001 Scheer et al 2003)

Finally the insignificant moderating effect of the level of development of the country oforigin could be explained in a twofold reason First while the performance impact of theSA8000 certification are higher in developing countries certification costs are also higherleading to a zero sum effects Second recent studies have questioned the recognisability ofnational influences in the adoption of management practices arguing that the growinginterdependence between world economies and increasing mobility tend to flatten workpractices and the national models (eg Schonberger 2007 Rodrik 2013)

Conclusions

Contribution to theoryOur paper contributes to operations and supply chain management theory in at least threesignificant ways First extant theories ndash in particular agency theory ndash postulate a positiveeffect of SA8000 certification on firm performance drawing from the following argumentsSA8000 adoption contributes to reduce the information asymmetry between the (top)management and the employees this way mitigating the moral hazard and adverseselection problems and SA8000 acts as a credible signal for the customers of the firmrsquoscommitment to CSR practices (eg Ciliberti et al 2011) Our study is the first one thatrigorously and empirically tests the effects of the ethical certification SA8000 on firmperformance with a cross-country sample In particular we found a positive effect ofSA8000 adoption on labour productivity and sales performance This represents asignificant advancement in a research field which is characterised by mostly conceptualand case-based research and is expected to grow considerably (Llach et al 2015) Second wecontribute to the wider debate on the effects of CSR practices on firm performance bysupporting the social impact school which postulates that CSR enhances the firmrsquosreputation among stakeholders and leads to better performance (eg Preston and OrsquoBannon1997 Berman et al 1999 Carmeli et al 2007) We showed in fact based on reliable objectivebalance sheet data that CSR practices significantly affect labour productivity and salesperformance The relationship between SA8000 and profitability was instead not confirmedby our study A first explanation that can be drawn from previous literature is that thebenefits of the certification do not compensate the cost incurred for the adoption andmanagement There are however in our view significant rooms for conceptualtheoreticaldevelopment in this field as well as for empirical analyses Third we shed light on the

1645

SA8000certification

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nloa

ded

by U

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Yor

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t 08

34 1

0 Ju

ly 2

018

(PT

)

moderating effect of certain cultural features (ie power distance and uncertainty avoidance)on the relationship between SA8000 adoption and firm performance On the one hand thisrepresents the first attempt to apply contingency theory to SA8000 certification On the otherhand previous CSR studies based on contingency theory did not consider cultural featuresWe are therefore among the first to shed light on this contingent factor which is of particularimportance considering the nature of CSR practices (ie conceptually depending on humancultural issues) This aforementioned result may also suggest the need to adapt CSR practicesto the countries where they are implemented and call for future comparative studies

Contribution to practice and societyThe choice of the CSR practicesstandards to be adopted (if convenient) is strategic formanagers considering the (idiosyncratic) investments required and the potential positiveand negative performance implications Our paper helps managers in their decision-makingprocess by providing a systematic review of all the possible effects of SA8000 (the mostimportant ethical certification standard) adoption on firm performances empirically testingsome effects ie increasing labour productivity increasing sales performance empiricallyshowing that the aforementioned effects are not affected by firm size year of certificationindustry size labour intensity of the company or level of development of the companyrsquoshome country Managers could use the evidence to justify the cost incurred for SA8000adoption to the shareholders

Our study has also significant implications for regulatory bodies such as SAI andInternational Standard Organization (ISO) SAI could use our findings to further strengthenSA8000 certification and orientate the implementation practices For instances our findingthat the relationship between SA8000 adoption and profitability is moderated by culturalfeatures might suggest to SAI a country-specific approach to the certification ISO coulddraw from our analyses some suggestions for further refining its ISO 26000 processstandard (ie a set of CSR guidelines)

Finally by empirically proving the positive effects of SA8000 certification our studymight also potentially contribute to the diffusion of the SA8000 certification and moregenerally of CSR standards This might potentially contribute towards a more sustainablesociety in which peoplersquos needs and comfort and environmental safeguards are consideredby companies as top priorities along with economic profits

Limitations and future researchThe results of our study should be viewed in the light of some limitations First we usedsecondary data from the Compustat database This imposed some restrictions in theanalysed sample consisting of (large) listed firms and in the considered researchhypotheses ie only focussed on performances that could be calculated from balance sheetdata Second our event study period ranged from tminus2 to t+2 This did not allow us to testwhether the SA8000 certification has positive effects in the longer run (eg t+3 t+4 t+5)Third balance sheet data at year t+2 andor t+1 were not available for firms which obtainedthe certification in 2013 (ten firms) and 2014 (two firms) slightly reducing the dimension ofthe sample for these specific analyses Fourth our study only included SA8000 certificationneglecting other CSR practices and standards

Future research is needed to overcome the aforementioned limitations and moregenerally to shed further light on the effects of SA8000 certifications and other CSRpracticesstandards on firm performances Researchers could for instance employ surveymethods to empirically test the performance implications of SA8000 hypothesised byprevious studies and summarised in Table I on wider and more heterogeneous samples(eg including listed and non-listed firms including large and small firms) This might allowthem to test all the effects hypothesised by previous studies together to consider a wider

1646

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nloa

ded

by U

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rsity

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t 08

34 1

0 Ju

ly 2

018

(PT

)

time horizon and to consider further moderators and control variables that were notavailable in this study (eg ethical leadership see Zhu et al 2014) In addition the variouscomponents of the broad concept of profitability (H3) should be further broken down tobetter explain the results of our study Finally another direction for future research withsignificant implications for managers and regulatory bodies concerns a comparativeanalysis of the performance impact of different CSR practices and standards

Notes

1 The analysed sample consists therefore of 101 certified firms and of a wide set of control firms(on average of eight for each certified firm)

2 Natural logarithms were used to normalise the distribution

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ded

by U

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t 08

34 1

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ly 2

018

(PT

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ded

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rsity

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Yor

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ly 2

018

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Further reading


Castka P and Balzarova MA (2007) ldquoA critical look on quality through CSR lenses key challengesstemming from the development of ISO 26000rdquo International Journal of Quality and ReliabilityManagement Vol 24 No 7 pp 738-752

Chicksand D Watson G Walker H Radnor Z and Johnston R (2012) ldquoTheoretical perspectives inpurchasing and supply chain management an analysis of the literaturerdquo Supply ChainManagement An International Journal Vol 17 No 4 pp 454-472

Karapetrovic S and Casadesuacutes M (2009) ldquoImplementing environmental with other standardizedmanagement systems scope sequence time and integrationrdquo Journal of Cleaner ProductionVol 17 No 5 pp 533-540

Robinson PK (2010) ldquoResponsible retailing the practice of CSR in banana plantations in Costa RicardquoJournal of Business Ethics Vol 91 No 2 pp 279-289

Tsai W-H and Chou W-C (2009) ldquoSelecting management systems for sustainable development inSMEs a novel hybrid model based on DEMATEL ANP and ZOGPrdquo Expert Systems withApplications Vol 36 No 2 pp 1444-1458

Corresponding authorFu Jia can be contacted at FuJiaexeteracuk

For instructions on how to order reprints of this article please visit our websitewwwemeraldgrouppublishingcomlicensingreprintshtmOr contact us for further details permissionsemeraldinsightcom

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SA8000certification

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nloa

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nive

rsity

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018

(PT

)

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Dow

nloa

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rsity

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International Journal of Operations amp Production ManagementPerformance implicat ions of SA8000 cert if icat ionGuido Orzes Fu Jia Marco Sartor Guido Nassimbeni

Article informationTo cite this documentGuido Orzes Fu Jia Marco Sartor Guido Nassimbeni (2017) Performance implications of SA8000certification International Journal of Operations amp Production Management Vol 37 Issue 11pp1625-1653 httpsdoiorg101108IJOPM-12-2015-0730Permanent link to this document httpsdoiorg101108IJOPM-12-2015-0730

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(2017)Multiple temporal perspectives extend sustainable competitiveness International Journalof Operations ampamp Production Management Vol 37 Iss 11 pp 1600-1624 lta href=httpsdoiorg101108IJOPM-03-2016-0105gthttpsdoiorg101108IJOPM-03-2016-0105ltagt

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Abstract







Vol 37 No 11 2017pp 1625-1653


DOI 101108IJOPM-12-2015-0730



Accepted 8 May 2017





1625

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)









1626

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1627

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





1628

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)

Operational Market


Underpinning

theory

Improvement

of working

conditions

Increase of

personnel

productivity

Improvement

of product

quality

Cost

reduction

Higher cost

(obtaining and

maintaining

the

certification)

Constrains

in supplier

selection

Improvement

of firm

reputation

Increase of

customer

satisfaction



(2007)



Responsibility and

Environmental

Management

CO CO CO CO CO


(2008)



CO CO CO CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An


CS CS CS CS


Production



(2015)


Affairs


(2008)



(2007)



(2008)



Excellence

CS CS CS



Production

CS

(continued )

Table

ILiteratu

rerev

iewon

theeffects

ofSA8000

certification

1629

SA8000

certification



Social Economics



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO CO


European Review

CO CO CO CO



(2008)



Journal

CS CS CS CS CS CS


(2007)



Production

CSa CSa


Herbert (2009)


Management

CS CS CS CS


(2009)





Production



Review

CO CO CO CO

(continued )

Table

I

1630

IJOPM

3711



ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay


the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders



(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)



(2008)



Excellence



Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

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nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






Abstract







Vol 37 No 11 2017pp 1625-1653


DOI 101108IJOPM-12-2015-0730



Accepted 8 May 2017





1625

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)









1626

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1627

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





1628

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)

Operational Market


Underpinning

theory

Improvement

of working

conditions

Increase of

personnel

productivity

Improvement

of product

quality

Cost

reduction

Higher cost

(obtaining and

maintaining

the

certification)

Constrains

in supplier

selection

Improvement

of firm

reputation

Increase of

customer

satisfaction



(2007)



Responsibility and

Environmental

Management

CO CO CO CO CO


(2008)



CO CO CO CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An


CS CS CS CS


Production



(2015)


Affairs


(2008)



(2007)



(2008)



Excellence

CS CS CS



Production

CS

(continued )

Table

ILiteratu

rerev

iewon

theeffects

ofSA8000

certification

1629

SA8000

certification



Social Economics



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO CO


European Review

CO CO CO CO



(2008)



Journal

CS CS CS CS CS CS


(2007)



Production

CSa CSa


Herbert (2009)


Management

CS CS CS CS


(2009)





Production



Review

CO CO CO CO

(continued )

Table

I

1630

IJOPM

3711



ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay


the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders



(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)



(2008)



Excellence



Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)









1626

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1627

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





1628

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)

Operational Market


Underpinning

theory

Improvement

of working

conditions

Increase of

personnel

productivity

Improvement

of product

quality

Cost

reduction

Higher cost

(obtaining and

maintaining

the

certification)

Constrains

in supplier

selection

Improvement

of firm

reputation

Increase of

customer

satisfaction



(2007)



Responsibility and

Environmental

Management

CO CO CO CO CO


(2008)



CO CO CO CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An


CS CS CS CS


Production



(2015)


Affairs


(2008)



(2007)



(2008)



Excellence

CS CS CS



Production

CS

(continued )

Table

ILiteratu

rerev

iewon

theeffects

ofSA8000

certification

1629

SA8000

certification



Social Economics



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO CO


European Review

CO CO CO CO



(2008)



Journal

CS CS CS CS CS CS


(2007)



Production

CSa CSa


Herbert (2009)


Management

CS CS CS CS


(2009)





Production



Review

CO CO CO CO

(continued )

Table

I

1630

IJOPM

3711



ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay


the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders



(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)



(2008)



Excellence



Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1627

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





1628

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)

Operational Market


Underpinning

theory

Improvement

of working

conditions

Increase of

personnel

productivity

Improvement

of product

quality

Cost

reduction

Higher cost

(obtaining and

maintaining

the

certification)

Constrains

in supplier

selection

Improvement

of firm

reputation

Increase of

customer

satisfaction



(2007)



Responsibility and

Environmental

Management

CO CO CO CO CO


(2008)



CO CO CO CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An


CS CS CS CS


Production



(2015)


Affairs


(2008)



(2007)



(2008)



Excellence

CS CS CS



Production

CS

(continued )

Table

ILiteratu

rerev

iewon

theeffects

ofSA8000

certification

1629

SA8000

certification



Social Economics



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO CO


European Review

CO CO CO CO



(2008)



Journal

CS CS CS CS CS CS


(2007)



Production

CSa CSa


Herbert (2009)


Management

CS CS CS CS


(2009)





Production



Review

CO CO CO CO

(continued )

Table

I

1630

IJOPM

3711



ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay


the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders



(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)



(2008)



Excellence



Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





1628

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)

Operational Market


Underpinning

theory

Improvement

of working

conditions

Increase of

personnel

productivity

Improvement

of product

quality

Cost

reduction

Higher cost

(obtaining and

maintaining

the

certification)

Constrains

in supplier

selection

Improvement

of firm

reputation

Increase of

customer

satisfaction



(2007)



Responsibility and

Environmental

Management

CO CO CO CO CO


(2008)



CO CO CO CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An


CS CS CS CS


Production



(2015)


Affairs


(2008)



(2007)



(2008)



Excellence

CS CS CS



Production

CS

(continued )

Table

ILiteratu

rerev

iewon

theeffects

ofSA8000

certification

1629

SA8000

certification



Social Economics



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO CO


European Review

CO CO CO CO



(2008)



Journal

CS CS CS CS CS CS


(2007)



Production

CSa CSa


Herbert (2009)


Management

CS CS CS CS


(2009)





Production



Review

CO CO CO CO

(continued )

Table

I

1630

IJOPM

3711



ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay


the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders



(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)



(2008)



Excellence



Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)

Operational Market


Underpinning

theory

Improvement

of working

conditions

Increase of

personnel

productivity

Improvement

of product

quality

Cost

reduction

Higher cost

(obtaining and

maintaining

the

certification)

Constrains

in supplier

selection

Improvement

of firm

reputation

Increase of

customer

satisfaction



(2007)



Responsibility and

Environmental

Management

CO CO CO CO CO


(2008)



CO CO CO CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An


CS CS CS CS


Production



(2015)


Affairs


(2008)



(2007)



(2008)



Excellence

CS CS CS



Production

CS

(continued )

Table

ILiteratu

rerev

iewon

theeffects

ofSA8000

certification

1629

SA8000

certification



Social Economics



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO CO


European Review

CO CO CO CO



(2008)



Journal

CS CS CS CS CS CS


(2007)



Production

CSa CSa


Herbert (2009)


Management

CS CS CS CS


(2009)





Production



Review

CO CO CO CO

(continued )

Table

I

1630

IJOPM

3711



ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay


the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders



(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)



(2008)



Excellence



Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Social Economics



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO CO


European Review

CO CO CO CO



(2008)



Journal

CS CS CS CS CS CS


(2007)



Production

CSa CSa


Herbert (2009)


Management

CS CS CS CS


(2009)





Production



Review

CO CO CO CO

(continued )

Table

I

1630

IJOPM

3711



ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay


the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders



(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)



(2008)



Excellence



Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


ndash + + + + +

Underpinning

theory

Poor

knowledge of

the standard

by the

customers

Willingness

to pay


the level of

technical

products

innovation

Increase of the

level of

organisational

innovation

Easier

access to

credit

Improvement

of the

relationships

with the

stakeholders



(2007)



Responsibility and

Environmental

Management

CO CO


(2008)



CO CO

(5) Christmann and

Taylor (2006)


Business Studies

TCE CO


Management An



Production

PAT CS CS


(2015)


Affairs

T


(2008)



(2007)



(2008)



Excellence



Production

(continued )

Table

I

1631

SA8000

certification



Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Social Economics

CO



(2004)




(2006)



Responsibility and

Environmental

Management

CO CO CO


European Review

CO CO



(2008)



Journal

CS


(2007)



Production

CSa


Herbert (2009)


Management

CS CS CS


(2009)





Production

Stakeholder CO CO


Review

CO CO



Table

I

1632

IJOPM

3711






1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





1633

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1634

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1635

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








1636

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)








Labour productivity

Sales performances

Profitability

Country

DevelopmentCultural

features

Labour

intensity

H3

H2

H1

H4a H4b H5

SA 8000

certification


1637

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)










1638

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)












1639

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1640

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Firmsize ISO 9001

ISO14001

OHSAS18001

Industrysize

Labourintensity

HDIIndex









Table

V

Correlation

ofthe

variab

lesin

regression

analy

ses

1641

SA8000

certification












1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)











1642

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







Table VIAbnormal


and profitability

1643

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)



Sales performances

Profitability

Labour productivity

Country

DevelopmentCultural

features

Labour

intensity

H1

H2SA 8000

certification

H3






1644

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Conclusions


1645

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)







1646

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)


Notes



References














1647

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1648

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)





















1652

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Further reading









1653

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)






















1649

SA8000certification

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)




















1650

IJOPM3711

Dow

nloa

ded

by U

nive

rsity

of

Yor

k A

t 08

34 1

0 Ju

ly 2

018

(PT

)























1651

SA8000certification

Dow

nloa

ded

by U

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rsity

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Documents

Performance implications of SA8000 certificationeprints.whiterose.ac.uk/133204/1/IJOPM_12_2015_0730.pdfSA8000 certified (3.62 per cent);while among the around 700,000 Romanian partnerships