An investigation of employee perception of micro-corporate social responsibility and societal behavior: a moderated-mediated model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Appel Mahmud ◽  
Donghong Ding ◽  
Zulqurnain Ali
Keyword(s):  
Corporate Social Responsibility ◽  
Social Work ◽  
Social Responsibility ◽  
Emerging Market ◽  
Equation Modeling ◽  
Survey Method ◽  
Psychological Reactions ◽  
Content Type ◽  
Micro Level ◽  
Corporate Social

PurposeThe micro-level research investigating employees' attitudinal, behavioral and psychological reactions to corporate social responsibility (CSR) has recently been expanded within CSR literature. Based on two interrelated social psychological theories, such as the theory of social information processing and the theory of social learning, this study examines the impact of perceived CSR–community (PCSRc; a micro-CSR area) on societal behavior (SB; a micro-level social work) at the employee level of analysis.Design/methodology/approachThis study recruited 440 bank employees of Bangladesh through a survey method and ran structural equation modeling to test the proposed measurement model and structural relationships in AMOS.FindingsThe study's outcomes report that PCSRc is positively related to SB and CSR engagement (CSRe). CSRe is also positively related to SB, and CSRe mediates the association of PCSRc and SB. CSR positivity (CSRp) moderates the direct relationship between PCSRc and CSRe and the indirect connection between PCSRc and SB via CSRe such that these relationships are significant when CSRp is high as compared to low.Research limitations/implicationsThis study focuses on highly educated employees' perception of micro-CSR initiative on micro-level social behavior in a newly emerging market context such as Bangladesh only.Practical implicationsThis study's outcomes guide policymakers to adopt CSR policy and its implementation strategies, accordingly, to employees' attitudinal, behavioral and psychological reactions to CSR.Social implicationsThis research can be used to steer the behavior of employees within society. It will eventually also have a positive influence on the perception of society toward the organization.Originality/valueThis study's originality is to find CSRe as a new intervening mechanism and CSRp as a new boundary condition of organizational CSR and employees' behavioral outcomes in the micro-CSR literature. The first study investigates the connections of three micro-constructs together, such as a micro (individual)-level analysis, a micro-CSR area and a micro-level social work setting.

From corporate social responsibility activities to financial performance: role of innovation and competitive advantage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mahnoor Zahid ◽  
Hina Naeem ◽  
Iqra Aftab ◽  
Sajawal Ali Mughal
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Competitive Advantage ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this study is to scrutinize the effect of corporate social responsibility activities (CSRA) of the firm on its financial performance (FP) and analyze the mediating role of innovation and competitive advantage (CA) in the relationship between CSRA and FP in the manufacturing sector of an emerging country, i.e. Pakistan. Design/methodology/approach Data has been collected through an electronic structured questionnaire from 300 middle-level and top-level managers by surveying different manufacturing firms of Gujranwala, Pakistan. The study’s hypotheses have been checked by analyzing the reliability and validity of data and applying confirmatory factor analysis and structural equation modeling through statistical package for the social sciences and analysis of moment structures. Findings Outcomes of this study supported the hypothesized model. It has been found that the CSRA plays a significant positive role in determining the FP of the firm. Furthermore, the CA and innovation have been proved as significant mediators between CSRA and FP. Originality/value The first time examining the intermediation of innovation and CA in the relationship between CSRA and FP is the primary input of this study to the literature. Practically, this study’s findings will help strategy makers of manufacturing firms in emerging countries develop better strategies for implementing CSRA, enhancing innovation, seeking CA and improving FP.

Corporate social responsibility, business group affiliation and shareholder wealth: evidence from an emerging market

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Eswaran Velayutham ◽  
Vijayakumaran Ratnam
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Emerging Market ◽  
Business Group ◽  
Shareholder Wealth ◽  
Group Affiliation ◽  
Content Type ◽  
Business Group Affiliation ◽  
Corporate Social ◽  
The Relationship

Purpose This paper aims to examine the relationship between corporate social responsibility (CSR) and shareholder wealth arising from announcement returns of security issuance from a frontier market. It also explores the role of business group affiliation (BGA) on this relationship. Design/methodology/approach The study uses short-term scenarios to examine the link between CSR and shareholder wealth using the event study methodology which helps us mitigate the reverse causality problems related to studies of the relationship between CSR and firm value. Abnormal returns surrounding the security issue announcements were generated using the market model. Findings This paper finds that security issuers with high CSR scores are associated with higher shareholder value. However, this paper finds that CSR activities of security issuers with BGA are value-destroying which is consistent with the agency perspective of CSR. Research limitations/implications This study is limited to only one nascent market, namely the Colombo Stock Exchange. Originality/value This study documents that CSR and BGA are important determinants, among others, of stock price reactions to security offerings in emerging markets.

Corporate social responsibility, ambidextrous leadership, and service excellence

2019 ◽  
Vol 37 (5) ◽  
pp. 580-594 ◽  
Author(s):  
Tuan Luu ◽  
Le Viet ◽  
Eryadi Masli ◽  
Diana Rajendran
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Service Recovery ◽  
Job Crafting ◽  
Equation Modeling ◽  
Content Type ◽  
Service Recovery Performance ◽  
Recovery Performance ◽  
Corporate Social ◽  
Ambidextrous Leadership

Purpose The purpose of this paper is to delve into the interactive effects of corporate social responsibility (CSR) and ambidextrous leadership on customer-oriented organizational citizenship behavior (customer-oriented OCB) and service recovery performance among tourism industry workers. Design/methodology/approach The authors collected data from participants working in tour companies based in Ho Chi Minh City, Vietnam. The associations among the constructs in the research model were tested through multilevel structural equation modeling. Findings Data analysis supported the positive links between CSR and customer-oriented OCB and service recovery performance. Customer-oriented job-crafting emerged as a mediator for such relationships. Ambidextrous leadership played a moderating role to attenuate the positive impacts of CSR on customer-oriented job crafting, customer-oriented OCB and service recovery performance. Originality/value The study extends the tourism management literature by linking CSR to customer-oriented OCB and service recovery performance among tourism employees via customer-oriented job crafting as a mediator and ambidextrous leadership as a moderator.

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

2019 ◽  
Vol 16 (8) ◽  
pp. 1191-1214
Author(s):  
Łukasz Matuszak ◽  
Ewa Różańska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Community Involvement ◽  
Emerging Market ◽  
Content Type ◽  
Csr Reporting ◽  
Parametric Statistics ◽  
Csr Disclosure ◽  
Corporate Social

Purpose Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

Corporate social responsibility, innovation capability and firm performance: evidence from SME

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dawit Bahta ◽  
Jiang Yun ◽  
Md Rashidul Islam ◽  
Muhammad Ashfaq
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Financial Performance ◽  
Developing Country ◽  
Equation Modeling ◽  
Innovation Capability ◽  
Content Type ◽  
Corporate Social

Purpose The purpose of this paper is to examine corporate social responsibility (CSR) and its effect on small and medium enterprises’ (SMEs) innovation capability and financial performance from the perspective of a developing country. It also aims to explore the role of innovation capability as a mediating factor in the linkage between CSR and SMEs’ financial performance. Design/methodology/approach A questionnaire was distributed among managers/owners of the sampled companies. Using a data set of 402 Eritrean firms and partial least squares structural equation modeling, direct and mediating effects were tested. Findings The result reveals that CSR has a positive and significant effect on the financial performance and innovation capability of SEMs. Besides, innovation capability has a positive and significant effect on the business performance of SMEs. The result also supports a partial mediation effect of innovation capability on the association between CSR and firm performance. Practical implications The findings from this research could enhance the awareness of the entrepreneurs, researchers and policymakers on CSR-SMEs’ relationship and help understand the importance of CSR as a crucial driver mechanism for companies to become more innovative and competitive. Originality/value By empirically examining the relationship between CSR, innovation capability and performance in SMEs, this study contributes to the ongoing scholarly discussion on the linkage between CSR and financial performance. Also, to the best of the authors’ knowledge, no other study investigated the mediating role of innovation capability on the link between CSR activities and firms’ financial performance in SMEs from a developing country perspective, making substantial contributions to research in terms of theory, practice and policy.

Exploring the role of corporate social responsibility skepticism in ethical purchase intention

2019 ◽  
Vol 16 (2) ◽  
pp. 291-307 ◽  
Author(s):  
Salmi Mohd Isa ◽  
Phaik Nie Chin ◽  
Irene Liew
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Peer Influence ◽  
Purchase Intention ◽  
Moderating Effect ◽  
Equation Modeling ◽  
Research Approach ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose Few studies exist which delve into the possible factors that prevent ethically minded consumers from translating their ethical perceptions into ethical purchase intention (EPI). Thus, this study aims to explore how consumers assess corporate social responsibility (CSR) based on several influencing factors toward EPI, with CSR skepticism (SKP) as a moderator. Design/methodology/approach This cross-sectional study is conducted through a self-administered questionnaire and uses a positive research approach with a quantitative basis of enquiry. The partial least squares–structural equation modeling- model is used to examine the causal relationship between seven independent variables of CSR assessment (i.e. CSR awareness, knowledge of CSR position of company, cause importance, price consciousness, CSR image of company, credibility of CSR efforts and peer influence) with EPI. In addition, this study also examines the moderating effect of SKP in the relationship. Findings The findings show that CSR assessment factors are important to convert mere purchase criteria into EPI and SKP does play a significant role in weakening the relationship. Originality/value This study examines the moderating effect of CSR skepticism, the exploration of which still remains very limited in current literature.

scholarly journals Marketing Mix Elements and Corporate Social Responsibility: Do they Really Matter to Store Image?

2020 ◽  
Vol 9 (1) ◽  
pp. 56-71
Author(s):  
Jalal Rajeh Hanaysha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Marketing Mix ◽  
Equation Modeling ◽  
Survey Method ◽  
Store Image ◽  
Significant Positive Effect ◽  
Corporate Social ◽  
The Impact ◽  
Positive Effect

This purpose of this article is to examine the impact of corporate social responsibility (CSR) and marketing mix elements on store image in Malaysian retail sector. The data were collected through a quantitative survey method from 278 customers of retail stores in eastern Malaysia. All of the returned questionnaires were inserted into SPSS and analyzed based on the structural equation modeling (SEM) technique using AMOS 18. The findings showed that CSR has a significant positive effect on store image. Furthermore, the outcomes revealed that advertising and price have significant positive effects on store image. However, the effect of sales promotion on store image is insignificant and negative. Finally, the results confirmed that store location and store environment have a significant positive effect on store image. The findings of this study contribute to our understanding with regard to the importance of these factors in influencing store image in the retail context.

Factors affecting the food firm’s intention to control quality safety in China

2016 ◽  
Vol 10 (2) ◽  
pp. 256-271 ◽  
Author(s):  
Bei Zhang ◽  
Jiabao Lin ◽  
Renhuai Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Supply Chain ◽  
Social Responsibility ◽  
Supply Chains ◽  
Government Regulation ◽  
Equation Modeling ◽  
Content Type ◽  
Factors Affecting ◽  
Control Quality ◽  
Corporate Social

Purpose This study aims to examine the factors shaping food firms’ intentions to control quality safety in the context of government regulation in China. Design/methodology/approach Based on 180 usable data samples collected via a survey, structural equation modeling and moderated multiple regression analysis were used to examine the research model. Findings It was found that quality safety capability, corporate social responsibility, collaboration between parties along supply chains and information-sharing among supply chain members have had different impacts on the intentions of food firms to control quality safety. It was also found that government regulation has a positive moderating effect on corporate social responsibility and on collaboration between organizations in a supply chain. Research limitations/implications This research is limited to a particular sample: i.e. the managers of food firms from Guangdong Province in China. Thus, the results need to be generalized to encompass wider samples. Originality/value Previous studies have not explained well the mechanisms by which quality safety control has been established among China’s food firms. This study builds a theoretical framework for the factors affecting intentions to control quality safety by examining issues from the perspectives of food firms and by taking into account the characteristics of food supply chains. This approach addresses the gaps in current understanding and provides practical support to promote quality safety among food firms in China.

Corporate social responsibility toward stakeholders and customer loyalty: investigating the roles of trust and customer identification with the company

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Niki Glaveli
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Exchange ◽  
Customer Loyalty ◽  
Structural Equation ◽  
Equation Modeling ◽  
Content Type ◽  
Corporate Social ◽  
Customer Trust ◽  
The Impact

Purpose This study aims to uncover the underlying multiple intervening mechanisms between corporate social responsibility (CSR) and customer loyalty. Social identity and social exchange theories offer the ground for prediction that the primary outcomes of CSR initiatives are customer–company (C–C) identification and customer trust, which in turn affect customer loyalty. Also, the differential effect of CSR behaviors toward specific stakeholder groups on customer attitudes and behaviors are examined. Design/methodology/approach Data were collected from 333 customers of telecommunication companies in Greece. Structural equation modeling was used to test the postulated relationships. Findings The findings demonstrate that both C–C identification and customer trust intervene in the relationship between customer perceptions of CSR and customer loyalty; however, the identification mechanism is stronger than the trust mechanism in building customer loyalty while C–C identification seems to drive customer trust. Moreover, out of the three CSR components (customers, employees, and society/environment) that were considered as relevant to customers and were investigated, customer-centric activities were found to be the stronger predictor of both C–C identification and customer trust. Also, CSR toward society/environment was found to positively influence C–C identification. Practical implications The findings of this research can assist practitioners in effectively conceptualizing CSR image from a customers’ point of view and designing their company’s CSR and communication strategies to boost positive customer responses and strong long-term relationships. Originality/value The current study provides further insights into the complex relationship between CSR and customer responses and the impact that different CSR activities may have on customers.

scholarly journals Dynamic capabilities and environmental accounting for the circular economy in businesses

2020 ◽  
Vol 11 (7) ◽  
pp. 1129-1158 ◽  
Author(s):  
Sabina Scarpellini ◽  
Luz María Marín-Vinuesa ◽  
Alfonso Aranda-Usón ◽  
Pilar Portillo-Tarragona
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Theoretical Approach ◽  
Circular Economy ◽  
Dynamic Capabilities ◽  
Environmental Accounting ◽  
Social Implications ◽  
Content Type ◽  
Micro Level ◽  
Corporate Social

Purpose This paper aims to define and measure the environmental capabilities that are applied when the circular economy (CE) is introduced in businesses. Founded on the dynamic capabilities theoretical approach, the study analyzes different environmental competences that firms apply during this process. Environmental management systems, corporate social responsibility, reporting and accountability and other environmental accounting practices are studied in the same analytical framework used to study the environmental capabilities that influence the circular scope (CS) of firms. This study contributes to bridging the gap between academic research focused on environmental accounting and that investigating the introduction of the CE in businesses. Design/methodology/approach The results were obtained by using partial least squares structural equation modeling to analyze the relationship between environmental capabilities for the CE and the CS achieved by a sample of Spanish firms with more than 50 employees that expressed interest in the CE, eco-design, eco-innovation and other environmental issues. Findings Based on an analysis using the dynamic capabilities theoretical approach, the results suggest a positive relationship between the CS of firms, their environmental accounting practices and their level of corporate social responsibility (CSR) and accountability. Stakeholders’ pressure – which has a mediating effect on the CS of firms – is also analyzed, adding new insights to recent studies of this topic at the micro-level. The authors also explore whether the CS of businesses, which is related to the degree of their development of capabilities, influences environmental and financial performance. Practical implications The new insights obtained in this study can help overcome the limitations of conventional accounting approaches and incorporates a much broader scale of environmental information that can be applied to CE practices. These results also offer insights to practitioners regarding the internal measurement processes related to the CE and regarding CSR in particular for small and medium enterprises, because these metrics can be partially applied depending on the practices introduced in each firm. For policymakers, a better understanding of the CE’s introduction into businesses will contribute to the design of policies that can enhance its deployment, for example, by providing tools that set up regional priorities depending on the CE-related practices adopted by the firms located in the territory. Social implications A CE involves the transformation of a linear economic model into a circular one to reduce dependence on raw materials and energy and to reduce the environmental impact of production and consumption. Understanding how to manage the specific competences that integrate capabilities applied to the CE will allow firms to improve their social and environmental reporting. In addition, other social implications of this study relate to improving relationships with consumers and stakeholders and to the practice of social corporate sustainability. Originality/value This study goes beyond previous research on the CE to extend the authors’ knowledge about its adoption at the micro-level by taking a transversal approach, as its subject spans the fields of environmental accounting and the CE while addressing both in a framework of analysis. The analysis of the accounting concerns of the CE in businesses and the study of concerns related to endogenous environmental competences are quite original under the theoretical framework of dynamic capabilities, and this study is a first step in an incipient line of inquiry.

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