scholarly journals Corporate Social Responsibility and Cheating Behavior: The Mediating Effects of Organizational Identification and Perceived Supervisor Moral Decoupling

2022 ◽  
Vol 12 ◽  
Author(s):  
Kun Luan ◽  
Mengna Lv ◽  
Haidong Zheng
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Identification ◽  
Negative Impact ◽  
Path Model ◽  
Bottom Line ◽  
Cheating Behavior ◽  
Moral Decoupling ◽  
Corporate Social ◽  
The Relationship

Previous corporate social responsibility (CSR) studies at the employee level have focused on the influence of CSR on employees’ positive attitudes and behavior. However, little attention has been paid to the relationship between CSR and unethical behavior and the underlying mechanism. Based on social information processing theory, this study investigates how CSR affects employee cheating via employees’ organizational identification and perceived supervisor moral decoupling. Additionally, this study discusses the moderating effect of employee bottom-line mentality on these relationships. We test this two-path model using a sample of MBA students in China. The results indicate that both organizational identification and perceived supervisor moral decoupling mediate the relationship between CSR and cheating, and employee bottom-line mentality moderates the effect of CSR on perceived supervisor moral decoupling. Specifically, for employees low in bottom-line mentality, CSR has a significantly negative impact on perceived supervisor moral decoupling, but the same relationship is insignificant for employees with a strong bottom-line mentality. Overall, our results uncover the relationship between CSR and employee cheating and extend the understanding of the influence of CSR on employees.

Transformational leadership and affective organizational commitment: mediating roles of perceived social responsibility and organizational identification

2017 ◽  
Vol 13 (3) ◽  
pp. 585-600 ◽  
Author(s):  
Gregory W. Allen ◽  
Prince A. Attoh ◽  
Tao Gong
Keyword(s):  
Transformational Leadership ◽  
Corporate Social Responsibility ◽  
Organizational Commitment ◽  
Social Responsibility ◽  
Organizational Identification ◽  
Affective Organizational Commitment ◽  
Content Type ◽  
Corporate Social ◽  
The Relationship ◽  
Staff Level

Purpose The purpose of this research was to examine the mediating roles of staff-level employee perceptions of corporate social responsibility (PCSR) and organizational identification in the relationship between transformational leadership and affective organizational commitment. Design/methodology/approach A survey was administered to staff-level employees of private sector companies through social media groups comprising members of the alumni associations of two universities in the northeast of America. A total of 218 responses were received, and the data were analyzed using a serial multiple mediator model. Findings The research indicates that transformational leadership helps staff-level employees perceive the organization as socially considerate, which in turn adds to their feelings of identification and commitment to the organization. Perceived corporate social responsibility and organizational identification do mediate the relationship between transformational leadership and affective organizational commitment. Leader development programs should consider emphasizing transformational leadership to achieve a win for both organizations and society. Originality/value This study adds empirical evidence to understand the linkage between transformational leadership and PCSR in staff-level employees. The research provides insight into how leaders can be responsive to stakeholder demands through transformational leadership, how PCSR is engendered at the staff-level, how staff-level employee PCSR contributes organizational value and how PSCR and organizational identification partly explain how transformational leadership effects affective organizational commitment.

scholarly journals Stakeholder Protection, Public Trust, and Corporate Social Responsibility: Evidence from Listed SMEs in China

2020 ◽  
Vol 12 (15) ◽  
pp. 6085
Author(s):  
Xiaohui Hou ◽  
Bo Wang ◽  
Yu Gao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Negative Impact ◽  
Positive Impact ◽  
Public Trust ◽  
The Public ◽  
Medium Enterprise ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Relationship

In this paper, we investigate the effects of stakeholder protection and public trust on the corporate social responsibility (CSR) activities of listed enterprises on the Chinese Small and Medium Enterprise (SME) Board. We find that the degree of stakeholder protection has a significantly positive impact on SME CSR activities. The public trust is not associated with SME CSR disclosure significantly; it has a significantly negative impact on the SME implementation levels of CSR activities. Furthermore, the moderating effect of public trust on the relationship between the degree of stakeholder protection and SME CSR activities is not supported by our empirical study.

scholarly journals THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND FIRM PERFORMANCE: UNDER THE MODERATING ROLE OF CORPORATE SOCIAL RESPONSIBILITY (CSR)

2020 ◽  
Vol 8 (3) ◽  
pp. 85-95
Author(s):  
Miao Wenhao ◽  
◽  
Junainah Jaidi ◽  
Rosle Mohidin ◽  
◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Capital Structure ◽  
Capital Market ◽  
Business Strategy ◽  
Negative Impact ◽  
Negative Relationship ◽  
Corporate Social ◽  
The Relationship

This paper investigates the moderating effect of Corporate Social Responsibility (CSR) on the relationship between capital structure and firm performance on the Chinese capital market. This paper applied a panel data regression technique using data composition represented by SSE180 index for a period spanning from 2010 until 2019. A total of 86 representative large listed firms was employed in this study for the period of 10 years with a total of 860 firm-year observation. The empirical results showed that debt has a significant negative relationship with firm performance. More importantly, this paper found that the level of CSR moderates the relationship between capital structure and firm performance. The study also found that, the relationship between capital structure and firm performance diminishing when the level of CSR is higher. In China capital market context, the debt ratio is quite high and CSR is a useful business strategy that could diminish the negative impact of capital structure on firm performance. Therefore, firms should comprehensively consider relevant influencing factors, such as CSR, and apply appropriate methods in determining the optimal capital structure in improving their firm performance.

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.

scholarly journals Corporate social responsibility and internal stakeholders’ health and well-being in Europe: a systematic descriptive review

2020 ◽  
Author(s):  
Gloria Macassa ◽  
Cormac McGrath ◽  
Gianpaolo Tomaselli ◽  
Sandra C Buttigieg
Keyword(s):  
Job Satisfaction ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Well Being ◽  
Employee Health ◽  
Bottom Line ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship ◽  
Health And Well Being

Abstract Corporate social responsibility (CSR) can contribute to the triple bottom line of economic, social and environmental performance in organizations. However, the relationship between CSR, employee health and well-being has not been frequently assessed despite an increased awareness that this relationship can contribute to sustainable workplaces. To identify studies addressing the relationship between CSR and employee health and well-being within the EuCIropean context, we conducted a systematic literature search using Web of Science and Medline. Of the 60 articles screened for inclusion, 16 were retained. The results suggest that the majority (n = 14) of the identified studies aimed to understand the impact of CSR strategies on employees’ job satisfaction. None of the studies investigated the relationship between internal CSR and physical health. There was no clarity in the measurement of either internal CSR or the extent to which it affected employee outcomes. There is a need for consensus on measurement of internal CSR and of the health and well-being-related outcomes. Public health and occupational health researchers should be part of the discussion on the potential role of CSR in physical and psychological health outcomes beyond job satisfaction.

Does the authenticity of corporate social responsibility affect employee commitment?

2018 ◽  
Vol 46 (4) ◽  
pp. 617-632 ◽  
Author(s):  
Soojung Lee ◽  
Jeongkoo Yoon
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Identification ◽  
Field Survey ◽  
Positive Influence ◽  
Important Mediator ◽  
Dow Jones Sustainability Index ◽  
Corporate Social ◽  
The Relationship ◽  
Employee Data

We investigated how employees' perceptions of the internal (endorsed by the firm and in line with its mission and values) and external (driven by practical or instrumental benefits) legitimacy of their firm's corporate social responsibility (CSR) activities influence their work orientations. Specifically, we believed that internal legitimacy would be considered more authentic than would external legitimacy, and that it would have a more positive influence on employees' organizational identification and affective attachment. We conducted a field survey using employee data from 38 firms listed on the Dow Jones Sustainability Index Korea in 2009. As predicted, external legitimacy reduced employee's perception of CSR authenticity whereas internal legitimacy increased it. Perceived CSR authenticity was also found to be an important mediator in the relationship between employees' legitimacy perceptions and their work orientations. The results supported most of our hypotheses; implications of these findings are discussed.

scholarly journals Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas, Kepemilikan Manajemen dan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Jakarta tahun 2012-2016)

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Frandy Karundeng ◽  
Grace B Nangoi ◽  
Herman Karamoy
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Tobin's Q ◽  
Management Ownership ◽  
Corporate Social ◽  
The Relationship

Abstract. The corporate’s responsibility currently has evolved into a triple bottom line principal which directs the corporates for are not only focused on its profit achievement (profit), but also to secure the environmental sustainability (planet) and contribute in the community development (people). In accordance to the Indonesia’s Act, any company,which activities are in exploiting the natural resources (SDA), is obliged to implement the social and environmental responsibility. It is usually called as the Corporate Social Responsibility (CSR). The mining corporates are,thus, must implement the CSR. The aims of this study are to verify (1) the influence of CSR to increase the firm value, and (2) the influence of profitability, management ownership, and firm size (as the factors to moderate the relationship amongst CSR) to the firm value. CSR disclosure is measured by GRI (G4) index. The firm value variable is then calculated by using Tobin’s Q ratio. Profitability variable, management ownership variable, and company size variable are each measured by ROE, percentage of management ownership, and natural logarithm of total asset.The result of this study concludes that CSR does not affect firm value. Management ownership and firm sizedo not influence either firm value. On the other hand, the profitability has a positive effect on the firm value. Furthermore, profitability as a moderating variable can strengthen the relationship between CSR and firm value. However, this study draws conclusion that management ownership and firm size do not strengthen the relationship among CSR and firm value.Keywords: CSR, Profitability, Management Ownership, Firm Size, and Firm Value.Abstrak. Saat ini tanggung jawab perusahaan sudah berkembang menjadi prinsip triple bottom line, yang mengarahkan perusahaan untuk tidak hanya fokus pada pencapaian profit saja, tetapi juga mampu menjaga kelestarian lingkungan (planet) dan memberikan kontribusi dalam pengembangan masyarakat (people).Sesuai dengan amanat UU, setiap perseroan terbatas yang kegiatannya memanfaatkan SDA wajib untuk melaksanakan Tanggung Jawab Sosial dan Lingkungan (TJSL).Oleh karena itu, perusahaan pertambangan merupakan perusahaan yang tergolong wajib melaksanakan TJSL atau CSR.Melalui penelitian ini, ingin diketahui pengaruh CSR dalam meningkatkan nilai perusahaan pertambangan yang aktivitasnya memanfaatkan SDA, serta pengaruh profitabilitas, kepemilikan manajemen, dan ukuran perusahaan sebagai faktor yang memoderasi hubungan antara CSR dan nilai perusahaan. Pengungkapan CSR diukur dengan menggunakan indikator yang dikeluarkan oleh lembaga internasional General Reporting Initiative (GRI) yaitu indeks G4. Kemudian variabel nilai perusahaan dihitung dengan menggunakan rasio Tobin’s Q, serta variabel profitabilitas, kepemilikan manajemen, dan ukuran perusahaan masing-masing diukur dengan ROE, persentase kepemilikan manajemen, dan logaritma natural dari total aset perusahaan. Hasil penelitian ini menyimpulkan bahwa CSR tidak berpengaruh terhadap nilai perusahaan. Hasil yang sama juga terdapat pada pengaruh kepemilikan manajemen dan ukuran perusahaan secara parsial terhadap nilai perusahaan. Sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan.Kemudian, profitabilitas sebagai variabel moderasi mampu memperkuat hubungan antara CSR dan nilai perusahaan.Akan tetapi, dalam penelitian ini menyimpulkan bahwa kepemilikan manajemen dan ukuran perusahaan tidak memperkuat hubungan antara CSR dan nilai perusahaan.Kata kunci : CSR, Profitabilitas, Kepemilikan Manajemen, Ukuran Perusahaan, dan Nilai Perusahaan.

scholarly journals Hubungan Corporate Social Responsibility dengan Earnings Quality pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019

2021 ◽  
Vol 13 (2) ◽  
pp. 1
Author(s):  
Priscillia Puspita Lestari ◽  
Yie Ke Feliana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Discretionary Accruals ◽  
Bottom Line ◽  
Corporate Social ◽  
The Relationship

Abstract Earnings is one of some important things that company stakeholders pay attention to in making decisions related to the company. Therefore, the quality of earnings reported by companies need to be ensured that it accurately reflects tha real conditions of the company. Besides earnings, stakeholders also pay attention to corporate social responsibility activities that has been done by company as the implementation of triple bottom line concept. This study aims to investigate the relationship between corporate social responsibility (CSR) and earnings quality reported by firms. CSR is measured by using the CSRD Index based on 91 GRI criteria, while earnings quality is proxied by accrual earnings management and measured by calculating the discretionary accruals. The research object in this study is all entities listed on the Indonesia Stock Exchange (IDX) in the period of 2016-2019. After selecting companies based on predetermined sample criteria, the totals of sample numbers in this study is 191 companies in 2016-2019. The result of this study prove that there is no significant relationship between CSR and earnings quality. Keywords: corporate social responsibility, earnings quality, earnings management

scholarly journals “Finding meaning of work through a good action”

2015 ◽  
Vol 28 (3) ◽  
pp. 411-436
Author(s):  
ByungJik Kim ◽  
WonKoo Ji ◽  
SangGil Jeon
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Identification ◽  
Structural Equation ◽  
Goodness Of Fit ◽  
Equation Modeling ◽  
Meaning Of Work ◽  
Hypothetical Model ◽  
Corporate Social ◽  
The Relationship

This study tested whether meaning of work mediated the link between perceived corporate social responsibility and organizational identification. In order to examine the hypothetical model, 11843 employees were sampled across three time points. In structural equation modeling, the hypothetical model explaining the structural paths and the goodness of fit of the model were evaluated. The results showed that meaning of work mediated the relationship between perceived corporate social responsibility and organizational identification. The implications and limitations of the study as well as suggestions for future studies were discussed.

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