THE ROLE OF PURCHASING IN CORPORATE SOCIAL RESPONSIBILITY: A STRUCTURAL EQUATION ANALYSIS

ABSTRACT This study examines the effects of Corporate Social Responsibility (CSR) and wrongdoer rank on the likelihood of reporting fraud internally versus externally. Using a 2 × 2 between-subjects experiment with 90 managerial accounting professionals as participants, we manipulate a hypothetical firm's CSR status (CSR firm versus non-CSR firm) and wrongdoer rank within the firm (CFO versus Senior Accounting Manager). Participants in the CSR condition are more likely than participants in the non-CSR condition to report fraud through the internal reporting channel relative to the external reporting channel. Further, results show that internal reporting likelihood is greater when the wrongdoer is the Senior Accounting Manager than when the wrongdoer is the CFO. Structural equation analysis reveals that affective organizational commitment fully mediates the relation between CSR status and the preference to report internally. JEL Classifications: M40; M14. Data Availability: Data are available upon request from the authors.

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The Impact of Corporate Social Responsibility on Consumer Preference: A Structural Equation Analysis

Corporate Social Responsibility and Environmental Management ◽

10.1002/csr.1446 ◽

2017 ◽

Vol 25 (2) ◽

pp. 151-163 ◽

Cited By ~ 42

Author(s):

Flavio Boccia ◽

Pasquale Sarnacchiaro

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Structural Equation ◽

Consumer Preference ◽

Structural Equation Analysis ◽

Equation Analysis ◽

Corporate Social ◽

The Impact

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Corporate Social Responsibility Activities that Influence Customer Loyalty of SMEs

International Journal of Business and Management ◽

10.5539/ijbm.v13n6p255 ◽

2018 ◽

Vol 13 (6) ◽

pp. 255 ◽

Cited By ~ 1

Author(s):

Peter K. Turyakira

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Customer Loyalty ◽

Structural Equation ◽

Small And Medium Enterprises ◽

Equation Modeling ◽

Key Stakeholders ◽

Medium Enterprises ◽

Corporate Social

Businesses are increasingly required to address the demands of key stakeholders, in addition to those of shareholders. There is an increasing role of corporate social responsibility (CSR) to large businesses and small and medium enterprises (SMEs) alike. However, research to support the degree of the application of CSR activities to SMEs with respect to customer loyalty is limited. The purpose of this study was to examine the selected CSR activities that impact the customer loyalty of SMEs. A self-administered questionnaire was distributed to selected SMEs in Kampala District, while Structural Equation Modeling was utilised to determine the influence of independent variables on the dependent variable. The study findings revealed that the selected CSR activities (Society-oriented CSR activities, Market-oriented CSR activities and Environmental-oriented CSR activities) positively influence the Customer loyalty of SMEs.

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The Effect of Corporate Social Responsibility on Brand Performance with the Mediating Role of Corporate Reputation, Resource Commitment and Green Creativity

Tehnički glasnik ◽

10.31803/tg-20200922163131 ◽

2021 ◽

Vol 15 (1) ◽

pp. 84-91

Author(s):

Ailar Ebrahimi Hesari ◽

Elmira Shadiardehaei ◽

Behzad Shahrabi

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Corporate Reputation ◽

Structural Equation ◽

Brand Performance ◽

Statistical Population ◽

Mediating Role ◽

Resource Commitment ◽

Corporate Social

Following the strategic decisions of business managers in the community, issues have been raised that lead to changes in the community. One of these issues, which is becoming increasingly important, is consideration of corporate social responsibility. Therefore, the focus of this study was the effect of corporate social responsibility on brand performance with the mediating role of corporate reputation, resource commitment and green creativity. The research method was survey. The statistical population was employees of private banks, 507 of whom participated in the study. Structural equation modelling with SMARTPLS software was used to analyse the data. The results showed the effect of corporate social responsibility is positive and significant on resource commitment, green creativity, corporate reputation and brand performance. The effect of resource commitment, green creativity and corporate reputation is positive and significant on brand performance. Brand performance will be improved if the company supports employee higher education, encourages employees to develop their skills and abilities, implements flexible policies to provide work-life balance for employees, prioritizes employee needs and demands, has plans to reduce the negative effects of the company on the environment, and participates in activities aimed at protecting and improving the quality of the environment.

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Does teachers’ perceived corporate social responsibility lead to organisational citizenship behaviour? The mediating roles of job satisfaction and organisational identification

South African Journal of Business Management ◽

10.4102/sajbm.v50i1.1481 ◽

2019 ◽

Vol 50 (1) ◽

Author(s):

Kemal Cek ◽

Serife Z. Eyupoglu

Keyword(s):

Job Satisfaction ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Structural Equation ◽

Socially Responsible ◽

Teachers Perceptions ◽

Mediating Role ◽

Positive Organisational Behaviour ◽

Corporate Social

Background: Corporate social responsibility (CSR) literature indicates that employees develop positive organisational behaviour towards their organisation when their organisation is perceived as being socially responsible. Such organisational behaviours include organisational citizenship behaviour (OCB), job satisfaction and organisational identity.Objectives: The main objective of this study was to provide empirical evidence as to whether teachers’ perceptions of their schools’ CSR influence their OCB as well as to indicate the mediating role of organisational identification and job satisfaction in this relationship.Setting: Corporate social responsibility is a valuable way for organisations to promote favourable employee behaviours.Method: Data were collected through the use of a questionnaire from 260 teachers working at high schools in North Cyprus. Structural equation modelling was employed to test the hypotheses.Results: The results of this study suggested that employees’ perceptions of CSR positively influence their OCB when job satisfaction and organisational identification mediate the relationship.Conclusion: The results of this study indicate that as long as employees are satisfied with their jobs and as long as they identify with their organisation, CSR favourably influences their voluntary behaviour, which in turn influences the overall performance of the organisation.

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THE EFFECTS OF CORPORATE SOCIAL RESPONSIBILITY ON MANUFACTURING INDUSTRY PERFORMANCE: THE MEDIATING ROLE OF SOCIAL COLLABORATION AND GREEN INNOVATION

Verslas teorija ir praktika ◽

10.3846/btp.2017.016 ◽

2017 ◽

Vol 18 (0) ◽

pp. 152-159 ◽

Cited By ~ 9

Author(s):

Rini Handayani ◽

Sugeng Wahyudi ◽

Suharnomo Suharnomo

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Structural Equation ◽

Large Scale ◽

Manufacturing Industry ◽

Equation Modeling ◽

Mediating Role ◽

Social Collaboration ◽

Corporate Social

Manufacturing industry contributes to environmental pollution and social cost. Hence, corporate social responsibility (CSR) functions as a way to reduce the effects of corporate activities, to increase long-term performance and stakeholder trust. To increase its effectiveness, this study analyses the mediating role of green-oriented innovation and community participation in implementing the CSR. The study uses simple random sampling to collect 173 respondents from large scale manufacturing firms in Central Java, Indonesia. By using structural equation modeling, the findings showed the significant influence of CSR to the firm performance. The originality of this study concerns the need to involve social and environmental dimensions in applying the ethical program of CSR.

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