Benefits of corporate social responsibility

2018 ◽  
Vol 35 (3) ◽  
pp. 277-286 ◽  
Author(s):  
Sarah Alhouti ◽  
Giles D’Souza
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Equation Model ◽  
Mediation Effect ◽  
Chi Square ◽  
Content Type ◽  
Chi Square Test ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this paper is to determine how consumers benefit from corporate social responsibility (CSR) and whether spiritual benefits are a stronger outcome of CSR. Design/methodology/approach Items for values are developed and tested prior to their inclusion in an experiment that manipulates the presence and absence of CSR. A structural equation model is used to test the mediation effect of perceived value on the relationship between CSR and consumer outcomes. A chi-square test is used to compare the magnitude of the significant effects. Findings CSR influences spiritual, status, efficiency and aesthetic benefits equally. Spiritual benefits is a stronger predictor of attitude and personal satisfaction than efficiency and status benefits. Originality/value Conceptual and qualitative findings in the literature demonstrate that CSR is associated with spiritual benefits. This study quantitatively tests not only how CSR influences various benefits but also how those effects compare to the relationship between CSR and spiritual benefits. The examination of the effect of CSR benefits on consumer outcomes reveals that the types of benefits do not have identical effects.

Impact of corporate social responsibility (CSR) awareness, affordability and management system sophistication on CSR performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anura De Zoysa ◽  
Nobyuki Takaoka ◽  
Yuqian Zhang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Management System ◽  
Structural Equation ◽  
Critical Role ◽  
Content Type ◽  
Japanese Firms ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

PurposeThis paper aims to examine the impact of three key factors — corporate social responsibility (CSR) awareness, CSR affordability and CSR management system (CSRMS) sophistication—on the CSR performance of Japanese firms.Design/methodology/approachUsing responses to 36 items developed on the Global CSR standard of ISO26000, two CSR indexes were constructed to assess the CSR management system sophistication and performance of Japanese firms. The relationship between the three key variables (CSR awareness, affordability and management system sophistication) and CSR performance was then examined through a partial least squares (PLS)-based structural equation model. Data were collected through a questionnaire survey of 146 firms.FindingsThe results of the study found a positive relationship between CSR performance and three exogenous variables (CSR awareness, affordability and management system sophistication). Furthermore, the study found that CSRMS sophistication played a mediating role in the relationship between CSR performance and firms' CSR awareness and affordability.Research limitations/implicationsThe study was limited to examining the CSR practices of a major province in Japan, which may hinder the generalisation of the findings to the rest of the country. Moreover, the data used for assessing the variables in this study were self-reported by the participating firms, in addition to being cross-sectional. The findings of this study clarified areas that policymakers, including Japan's business associations–Keidanren and Keizai Doyukai, and other relevant parties need to focus on for further improving CSR performances of Japanese firms.Originality/valueThis study highlights the role CSR awareness, affordability and CSRMS sophistication play in improving CSR performance. On the one hand, it identifies the critical role CSRMS plays in mediating the relationship among CSR performance, awareness and affordability. On the other hand, it advances CSR theory providing insight for practitioners to generate positive CSR outcomes.

Corporate social responsibility, facets of employee job satisfaction and commitment: the case in Ecuador

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Halder Yandry Loor-Zambrano ◽  
Luna Santos-Roldán ◽  
Beatriz Palacios-Florencio
Keyword(s):  
Job Satisfaction ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Employee Engagement ◽  
Structural Equation ◽  
Negative Impact ◽  
Content Type ◽  
Positive Effects ◽  
Corporate Social ◽  
The Relationship

PurposeThis paper aims to show the relationships between corporate social responsibility, job satisfaction (in its different facets or aspects) and employee commitment. In addition, the paper aims to identify the mediating role that facets of job satisfaction in the relationship between CSR and worker commitment.Design/methodology/approachThe authors propose a model of relations between the variables indicated and the use of a variance-based structural equation modelling technique to identify the relations in a sample of 318 workers from Ecuadorian companies who answered a questionnaire. Specifically, the partial least squares (PLS) methodology was employed using the Smart PLS software.FindingsThe results and findings of this work confirm the theoretical hypotheses specific to the influence of CSR on the five facets of job satisfaction. On the other hand, it should be stressed that only job satisfaction in itself has positive effects on employee engagement. Furthermore, our study shows that satisfaction with co-workers has a negative effect on commitment. However, this study's most relevant contribution is the consideration of the mediating nature of some aspects of job satisfaction in the relationship between CSR and organisational commitment: positive for job satisfaction itself and negative in the case of satisfaction with co-workers. Therefore, implementing CSR practices can be useful for organisations that wish to foster positive attitudes among their employees.Originality/valueThe work enriches specific knowledge about the relationships between CSR and some employee attitudes and behaviours: commitment and job satisfaction. Of particular relevance is the fact that CSR favourably conditions the commitment of employees through the satisfaction derived from the work itself. The presence of a negative impact of co-worker satisfaction on engagement highlights the need to examine CSR actions that generate adverse impacts on this facet of satisfaction.

Personal values and approach of undergraduates towards corporate social responsibility

2017 ◽  
Vol 13 (3) ◽  
pp. 457-472 ◽  
Author(s):  
Izabela Franco ◽  
Rosamaria Moura-Leite ◽  
Matheus Wemerson Gomes Pereira ◽  
José Carlos de Jesus Lopes
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Structural Model ◽  
Personal Values ◽  
Univariate Analysis ◽  
Content Type ◽  
Business Undergraduates ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this paper is to broaden the knowledge to identify which factors influence the relationship between business undergraduates and corporate social responsibility (CSR). Design/methodology/approach Hypotheses have been developed to test the relationship between personal values of business undergraduates and CSR. Results have been achieved from 434 questionnaires within a survey through seven campuses of Brazilian universities. The data were primarily submitted to descriptive statistics – univariate analysis, followed by a four-factor analyses and finally, a structural model – one of the components from the structural equation modelling (SEM) was applied. Findings The results identified that undergraduate students who valued issues and behaviours connected with self-direction, stimulation, universalism and benevolence are more prone to value organizational philosophy towards CSR. Furthermore, it was identified that the more business administration students value such themes, there will be a higher chance of them of getting involved in CSR, when occupying decision-making positions. Further results show that women valued the issue more – and their interest increased, as they become older. Practical implications The results contribute to the identification of a student profile with increased affinity towards CSR, as well as highlighting gaps in business education, which will affect future managers’ social responsibility standards and decisions. Originality/value This paper suggests new hypotheses and adopts measures towards personal values and CSR, which had not been used together previously.

scholarly journals The Importance of Sustainable Practices in Value Creation and Consumers’ Commitment with Companies’ Commercial Format

2020 ◽  
Vol 12 (23) ◽  
pp. 9852
Author(s):  
David Servera-Francés ◽  
María Fuentes-Blasco ◽  
Lidia Piqueras-Tomás
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Perceived Value ◽  
Equation Model ◽  
Customer Commitment ◽  
Customer Perceived Value ◽  
Key Variables ◽  
Corporate Social ◽  
The Relationship

Sustainable economic models are essential for any economic sector of the country. Companies must manage their relationships with the agents involved in their economic activity through a strategy based on dialogue and the constant pursuit of a balance among economic, social and environmental interests. In this regard, there has been an increase in customers’ interest in products or businesses that display a comparatively higher commitment with workers, the environment, or society as a whole. This study aims at gaining further insight into the relationship between the committed customer and the company by analyzing the influence of corporate social responsibility on key variables such as customer perceived value or customer commitment as regards its engagement dimension (customer motivations). In order to reach this goal, we perform a review of the literature, followed by a structural equation model that incorporates said variables. This model is tested on a sample of 707 customers of supermarkets and hypermarkets. The results confirm that Corporate Social Responsibility (CSR) directly affects commitment and that customer perceived value influences both variables (CSR and commitment). In addition, the study confirms the indirect effect of perceived value on customers’ commitment with the commercial format, which is mediated by CSR.

scholarly journals Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line

2019 ◽  
Vol 16 (22) ◽  
pp. 4559 ◽  
Author(s):  
Md. Abdul Masud ◽  
Md. Harun Rashid ◽  
Tehmina Khan ◽  
Seong Bae ◽  
Jong Kim
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Triple Bottom Line ◽  
Mediating Effect ◽  
Strategic Decision ◽  
Mediation Effect ◽  
Bottom Line ◽  
Corporate Social ◽  
The Relationship

Limited research in the area of the triple bottom line (TBL) mediation effect on the relationship between organizational strategic performance (OSP) and corporate social responsibility performance (CSRP) has motivated this study. The objective of this study is to investigate how OSP affects CSRP and the mediation impact of TBL elements through the decision-making process of business management. Considering a sample of 250 employees from Bangladesh, this study used structural equation modelling (SEM) to test the relevant research hypotheses. Through the lens of stakeholder, institutional, legitimacy and resource-based view theories along with rigorous statistical techniques, this study has found that OSP is positively related to CSRP. In terms of the mediation effect, this study has found that economic responsibility has no intervening role while environmental and social responsibility significantly mediated the relationship between OSP and CSRP. Finally, the full mediation power of the model suggests that OSP affects a firm’s strategic decision and CSR outcomes directly as well as indirectly through TBL.

The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law

2019 ◽  
Vol 16 (8) ◽  
pp. 1149-1168 ◽  
Author(s):  
Bassem Salhi ◽  
Rakia Riguen ◽  
Maali Kachouri ◽  
Anis Jarboui
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Structural Equations ◽  
Mediation Effect ◽  
Governance Mechanisms ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship

Purpose The purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR). Design/methodology/approach This study is based on a sample consisting of 300 UK and 200 French firms over the period 2005-2017. This study is motivated by structural equations and system models that specify both a direct link and an indirect link between corporate governance and tax avoidance. Findings The results show that CSR fully mediates the relationship between corporate governance and tax avoidance in UK firms. In addition, in French firms, CSR partially mediates the relation between corporate governance and tax avoidance. Practical implications The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering corporate governance score, tax avoidance and CSR. Regulators must evaluate their actual corporate governance mechanisms and their country’s legal system before mandating additional governance mechanisms for firms in their country. Social implications This study proved empirically that firms with a higher level of social responsibility are better positioned to obtain more transparency through reducing tax avoidance. Originality/value This paper extends the existing literature by examining the mediation effect of CSR on the relationship between tax avoidance and corporate governance.

Consequences of corporate social responsibility on employees

2019 ◽  
Vol 49 (1) ◽  
pp. 231-249
Author(s):  
Evans Asante Boadi ◽  
Zheng He ◽  
Eric Kofi Boadi ◽  
Josephine Bosompem ◽  
Philip Avornyo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Exchange ◽  
Structural Equation ◽  
Social Exchange Theory ◽  
Banking Sector ◽  
Work Motivation ◽  
Content Type ◽  
Time Lagged ◽  
Corporate Social

Purpose The purpose of this paper is to draw on affect social exchange theory and related literature to develop and test a research model linking employees’ perception of corporate social responsibility (CSR) to their outcomes [performance and organisational pride (ORP)] with moderating variables: perceived work motivation patterns (autonomous and controlled motivation) to sustain firm’s operations through their employees. Design/methodology/approach The authors used Ghana as a case for this study due to recent turbulences in the banking sector of Ghana. A sample data of 244 subordinate/supervisor dyads from rural and community banks was collected with a time-lagged technique and analysed through a structural equation modelling for this study. Findings These employee’s perceptions of CSR positively related to their performance and ORP. Autonomous motivated employees had a stronger positive moderated impact on perceived CSR-Performance link whereas controlled motivated employees recorded a stronger impact on perceived CSR-ORP link. Practical implications Based on these results, managers and human resource (HR) professionals can aim at acquiring favourable employees’ perception of their firms’ CSR initiatives. In that, it can help firms to remain in business particularly in difficult times. Also, autonomous and controlled motivators may seem inversely related, however, they are not contradictory to each other. Both can coexist within a firm and it is crucial that HR professionals and managers endeavour to balance them discreetly to attain organisational goals. Originality/value Despite the growing interest in CSR across continents, CSR outcomes on employees among small and medium scale firms especially in Africa has fairly been toned-down by respective management of firms, governments and researchers.

Researchers’ awareness about plagiarism and impact of plagiarism detection tools – does awareness effect the actions towards preventing plagiarism?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sk. Mamun Mostofa ◽  
Mashiat Tabassum ◽  
S.M. Zabed Ahmed
Keyword(s):  
Structural Equation ◽  
Structural Model ◽  
Personal Characteristics ◽  
Equation Model ◽  
Equation Modeling ◽  
Plagiarism Detection ◽  
Chi Square ◽  
Content Type ◽  
Reported Study ◽  
Chi Square Test

Purpose This paper aims to analyse researchers’ awareness about plagiarism and impact of plagiarism detection tools on the actions that they take to prevent plagiarism. It also employs a structural model that examines whether awareness of plagiarism and anti-plagiarism tools have any significant effect on the actions taken by the researchers to avoid plagiarism. Design/methodology/approach A survey questionnaire was distributed to researchers at a large public university in Bangladesh. The survey accumulated 184 valid responses. Descriptive statistics were obtained to assess researchers’ awareness about plagiarism and impact of plagiarism detection tools and the actions taken by them. The reasons that may cause plagiarism were also identified. The awareness of the availability of the anti-plagiarism software that was being used by the university and its actual use by the researchers was gathered through the survey. Non-parametric Mann–Whitney and Kruskal–Wallis tests were conducted to investigate the differences in awareness levels and actions in terms of gender, age, discipline and current level of research. The chi-square test was carried out to examine the relationship between awareness about the availability of the anti-plagiarism software and its use by the researchers. Finally, the survey data were analysed using structural equation modeling to examine the effects of awareness of plagiarism and anti-plagiarism software on the actions taken by the researchers. Findings The study revealed that the level of awareness regarding plagiarism and impact of plagiarism detection software is generally high among the researchers. There are some significant differences between researchers’ demographic and personal characteristics and their awareness levels and actions with regard to plagiarism. The findings indicate that almost three-quarters of the researchers were aware about the anti-plagiarism tool that is being used, whereas more than half of the researchers indicated that they used the software to assess their works. The results of the structural equation model do not show a good fit, although there is strong statistical evidence that awareness about plagiarism and anti-plagiarism software has significantly impacted researchers’ actions towards preventing plagiarism. Originality/value There is no reported study on researchers’ awareness of plagiarism and its affiliated issues in Bangladesh. The findings of this study will not only provide useful insights regarding awareness about plagiarism but also assist university authorities to formulate relevant policy and take necessary actions against plagiarism in higher education institutions.

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.

Micro-loans and financial performance: a case of a Chinese commercial bank

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Design Methodology ◽  
Annual Reports ◽  
Content Type ◽  
Overall Performance ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
The Relationship

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.

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