Corporate social responsibility and sustainability performance measurement systems: implications for organizational performance

2021 ◽  
Author(s):  
Kaveh Asiaei ◽  
Nick Bontis ◽  
Omid Barani ◽  
Ruzita Jusoh
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Measurement ◽  
Organizational Performance ◽  
Measurement Systems ◽  
Sustainability Performance ◽  
Performance Measurement Systems ◽  
Corporate Social

scholarly journals Does engaging in corporate social responsibility activities influence firm performance? The moderating effects of risk preferences and performance measurement systems

2021 ◽  
Vol 59 (13) ◽  
pp. 15-37
Author(s):  
Joanna Ho ◽  
Cody Lu ◽  
Lorenzo Lucianetti
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Performance Measurement ◽  
Risk Preferences ◽  
Economic Benefits ◽  
Content Type ◽  
Measurement Systems ◽  
Performance Measurement Systems ◽  
Corporate Social

PurposeThis paper aims to examine whether and how two firm-level factors jointly moderate the relation between corporate social responsibility (CSR) activities and firm performance: (1) the “alignment” between a firm's CSR activities and risk preferences and (2) performance measurement systems (PMS).Design/methodology/approachUsing survey responses from top managers of private Italian companies and matching archival data on the financial performance of these companies, the authors show that the positive effect of CSR activities on firm performance is contingent upon CSR–risk alignment, which creates competitive advantages, and the extent to which the firm's PMS are supportive of its strategic initiatives.FindingsThe findings suggest that to extract economic benefits from CSR activities, firms must align CSR activities with their risk preferences and rely on PMS to overcome the causal ambiguity between CSR activities and competitive advantage.Originality/valueOverall, this study contributes to both the CSR–firm performance and consequences of PMS literature and holds significant practical implications.

scholarly journals The Performance Implication of Corporate Social Responsibility: The Moderating Role of Employee’s Prosocial Motivation

2021 ◽  
Vol 18 (6) ◽  
pp. 3128
Author(s):  
Min-Jik Kim ◽  
Byung-Jik Kim
Keyword(s):  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Future Research ◽  
Prosocial Motivation ◽  
Moderated Mediation Model ◽  
Micro Level ◽  
Corporate Social ◽  
The Relationship

Although there has been extensive research on the corporate social responsibility (CSR)–performance link, full understanding is still elusive. A possible reason for this is the limited understanding of the underlying processes that affect the relationship. Grounded in institutional theory, which emphasizes the importance of micro-level intermediating processes (e.g., employees’ perceptions and attitudes) to explain a macro-level association (i.e., CSR to organizational performance), we built a moderated mediation model where: (i) organization commitment mediated the influence of CSR on organizational performance, and (ii) an employee’s prosocial motivation moderated the relationship between CSR and organizational commitment. Using three-wave time-lagged survey data obtained from 302 Korean workers, we found that organizational commitment is an important micro-level process in the CSR–performance link, and that the level of an employee’s prosocial motivation can positively moderate that link. We discuss theoretical and practical implications, along with limitations and future research directions.

scholarly journals Corporate social responsibility index for Ukrainian banks: The essentials for implementation

2013 ◽  
Vol 10 (4) ◽  
pp. 434-445 ◽  
Author(s):  
Alexander Kostyuk ◽  
Olena Kostyuk ◽  
Yaroslav Mozghovyi ◽  
Yana Kravchenko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Measurement ◽  
Banking System ◽  
Banking Institutions ◽  
Corporate Social

The aim of this paper is to solve the problem of CSR performance measurement for Ukrainian banking institutions by developing a CSR index. It is done by measuring a corporate social responsibility (CSR) through 25 different indicators for 40 Ukrainian banks, which represent 80% of total banking system assets. This paper is a first attempt in Ukrainian practice to put CSR indicators into a standard metrics and develop specific methodology that would allow comparing CSR for different banks. To check the adequacy of our preliminary findings we compare CSR results for Ukrainian banks with CSR results for Swedish banks, where the level of CSR is definitely higher, since it is a socially directed developed economy. After that the weights of CSR index for Swedish banks counted by our methodology was compared to different professionally made indexes.

Appreciation Level and Organizational Performance

2008 ◽  
pp. 108-114 ◽  
Author(s):  
Murako Saito
Keyword(s):  
Information Technology ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Social Environment ◽  
Technological Systems ◽  
Cognitive Fit ◽  
Organizational Goals ◽  
Good Balance ◽  
Corporate Social

Corporate environment changing with the advent of information technology and with diversified organization has been inquired to redesign to transform into an intelligent and innovative organization, so that corporate vision and organizational goals in the subsystem of corporate are provided for being shared by multidisciplinary workers and other stakeholders, and corporate social responsibility can also be shared by all the participants. System matching between developing levels in technological systems, and also cognitive fit in the levels of individual, team/group and organization are required not only to maintain good balance, but also to enhance operational and organizational resilience in making appropriate shifts to adapt to changing social environment. To make the shift successfully, cognitive fit or value alignment between individuals and collectives in the environment of advanced technologies is to be studied, so that corporate social responsibility, or for corporate prosperity is to be shared by all the stakeholders.

scholarly journals Circular economy and corporate social responsibility in the agricultural system: Cases study of the Italian agri-food industry

2020 ◽  
Vol 66 (No. 11) ◽  
pp. 489-498
Author(s):  
Simona Fortunati ◽  
Donato Morea ◽  
Enrico Maria Mosconi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Circular Economy ◽  
Food Industry ◽  
Business Processes ◽  
Agricultural System ◽  
Agricultural Activity ◽  
Enabling Factors ◽  
Corporate Social

The persistent exploitation of natural resources and the consequent use of consumption are driving global food demand with the result that agricultural activity is becoming less and less environmentally friendly. The circular economy (CE) can become a valid alternative, inserting the economic-agricultural system into the harmonic process of material circulation. The corporate social responsibility (CSR) model is particularly interesting not only because of the ethical dimension of the company but also as a factor of strategic business improvement that combines the concepts of CSR and CE as possible solutions for developing sustainable business processes. The objective of the work is to highlight a detailed framework of how the small and medium-sized enterprises (SMEs) of the Italian agri-food industry can provide an adequate level of communication, circular strategies and social responsibility practices. The research methodology is based on a qualitative multiple study conducted on a sample of nine companies in the Italian territory. The study highlights the attention of companies on the issues of the CE for the achievement of the set sustainable objectives and the attention to CSR and CE practices. The work has several implications. It provides a further understanding of CSR and CE policies as enabling factors for the development of sustainable organizational performance in agriculture. Moreover, it better investigates the relationship between CSR and the CE. Finally, it analyses the SMEs state of the art in the CE field and strengthens the concept of CE by analysing corporate practices consistent with sustainability reports.

scholarly journals Industrial sustainability performance measurement systems: A novel framework

2019 ◽  
Vol 230 ◽  
pp. 1354-1375 ◽  
Author(s):  
Enrico Cagno ◽  
Alessandra Neri ◽  
Mickey Howard ◽  
Gianluca Brenna ◽  
Andrea Trianni
Keyword(s):  
Performance Measurement ◽  
Measurement Systems ◽  
Sustainability Performance ◽  
Industrial Sustainability ◽  
Performance Measurement Systems
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