scholarly journals Corporate Social Responsibility and Firm Financial Performance: A Case of SME’s Sector in Pakistan.

2020 ◽  
Vol 1 (2) ◽  
pp. 62-74
Author(s):  
Waqas Ahmad WATTO ◽  
Daniel T H MANURUNG ◽  
Komang Adi Kurniawan SAPUTRA ◽  
Syed Gulam MUSTAFA
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Innovation Performance ◽  
Integrative Model ◽  
Data Set ◽  
Firm Financial Performance ◽  
Corporate Social ◽  
The Relationship

The paper assesses its relationship with firm innovation and Organizational performance in a single integrative model by using spss data set of 53 Pakistani SME’s firms. A questionnaire of self-administrative is developed to collect the data. Researcher personally visits of different SME’s firms and collect the data from manager of SME’s firms. The research use 275 questionnaire is distributed in different SME’s sector. In this study the statistical techniques of data analysis are used to investigate and find out the relationship among the Firm performance and the other factors. SPSS version16 is used for reliability analysis, descriptive statistics, regression analysis, correlation analysis, to check either modal is good fit or not. Our results supports a partial mediation effect of innovation performance on the relationship between corporate social responsibility and firm performance, meanwhile the effect of corporate social responsibility on firm performance shrinks upon the adding of innovation performance to the model. The findings may help to understand how corporate social responsibility is an important driver mechanism for companies to be more inventive, proficient and effective.

scholarly journals The Effects of Corporate Social Responsibility on Service Innovation Performance: The Role of Dynamic Capability for Sustainability

2019 ◽  
Vol 11 (10) ◽  
pp. 2739 ◽  
Author(s):  
Lan Li ◽  
Gang Li ◽  
Fu-Sheng Tsai ◽  
Hsiu-Yu Lee ◽  
Chien-Hsing Lee
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Structural Equation ◽  
Service Innovation ◽  
Innovation Performance ◽  
Dynamic Capability ◽  
Equation Modeling ◽  
Data Set ◽  
Corporate Social ◽  
The Relationship

The effects of corporate social responsibility (CSR) on product and technological innovation have been thoroughly examined. However, the relationship between CSR and service innovation remains largely unexplored. We examined the relationship between community and environmental CSR and service innovation performance, with further exploration of the mediating mechanism between them. Based on social capital and dynamic capability theory, we developed a model revealing that CSR improves the performance of service innovation through an advanced dynamic capability to address rapidly changing environments. Through the use of structural equation modeling and hierarchical regression analyses, we tested the conceptual model with a data set of 298 small- and medium-sized enterprises in China. The results demonstrate that the positive influence of community CSR on service innovation performance is partially mediated by dynamic capability, whereas this effect of environmental CSR is fully mediated by dynamic capability. These findings have important implications for both CSR and service innovation practice and theory.

scholarly journals The impact of corporate social responsibility on firm performance: Evidence form a MENA country

2014 ◽  
Vol 12 (1) ◽  
pp. 761-774 ◽  
Author(s):  
Mohamed A. K. Basuony ◽  
Reham I. Elseidi ◽  
Ehab K. A. Mohamed
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Financial Performance ◽  
Organization Performance ◽  
Cross Sectional ◽  
Firm Financial Performance ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

This paper investigates the effect of corporate social responsibility (CSR) on organization performance. It uses cross sectional data from non-financial companies in Egypt that derived from the Kompass Egypt data base. Regression analysis was used to explain the relationship and the effect of CSR on organization financial performance. The findings of this study found that there is a positive and significant effect of CSR on firm performance. Also, all CSR dimensions have significant relationship with firm financial performance. Furthermore, one of the conclusions of this study is that larger and older firms have a positive effect on financial performance (profitability) which will lead to enhance use of better CSR practice

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 Financial Flexibility - A Synthesis of Literature Review

2019 ◽  
Vol 9 (1) ◽  
pp. 245
Author(s):  
Rashidul Islam ◽  
Man Wang ◽  
Leo Vashkor Dewri
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Financial Crisis ◽  
Social Responsibility ◽  
Balance Sheet ◽  
Z Score ◽  
Financial Flexibility ◽  
Corporate Social ◽  
The Relationship

Financial flexibility has engrossed considerable interest of researcher over the last three decades. It is considered as most critical element of capital structure decision. The objectives of this research are to synthesize the existing literature on financial flexibility and find the literature gap. First, we show the relationship between theories and financial flexibility from existing literature and discuss the relationship between cash holding, leverage, payout policy and impact on firm performance during and after financial crisis. Second, we discuss how off balance sheet instruments impact on leverage and financial flexibility. We also discuss the relationship between corporate governance, corporate social responsibility and financial flexibility. We evidence from existing literature that financial flexibility has positive relationship on investment and firm performance during and after financial crisis. In addition to that we conclude that the off balance sheet instrument financing is increasing abnormally, and it has effect on debt policy and financial flexibility that yet to be studied verified. We further document from the current literature that corporate social responsibility and corporate governance may also widen financial flexibility in the US market but no significant researcher addressed these issues in the developed markets. While using Altman’s Z-Score for measuring financial flexibility it is unable to accommodate off balance sheet items therefore market demands for adjusted Z-Score.

scholarly journals Corporate social responsibility and Latin American firm performance

2017 ◽  
Vol 17 (3) ◽  
pp. 403-445 ◽  
Author(s):  
Chiara Amini ◽  
Silvia Dal Bianco
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Latin American ◽  
Data Set ◽  
Content Type ◽  
Business Operations ◽  
Corporate Social ◽  
The Impact ◽  
Matching Techniques

Purpose The purpose of this paper is to analyse the impact of corporate social responsibility (CSR) on firm performance in six Latin American economies. Firm performance includes five distinct dimensions, namely, firm turnover, labour productivity, innovativeness, product differentiation and technological transfer. The countries under scrutiny are Argentina, Bolivia, Chile, Colombia, Ecuador and Mexico. Design/methodology/approach Propensity score matching techniques are used to identify the causal effect of CSR on firm performance. To this end, World Bank Enterprise Survey (2006 wave) is used. This data set collects relevant firm-level data. Findings CSR has a positive impact on the outcome variables analysed, suggesting that corporate goals are compatible with conscious business operations. The results also vary across countries. Research limitations/implications The pattern that emerges from the analysis seems to suggest that the positive effects of CSR depend on countries’ stage of industrialisation. In particular, the least developed the economy, the wider the scope of CSR. Nonetheless, the relationship between conscious business operations, firm performance and countries’ level of development is not directly tested in the present work. Practical implications The main practical implication of the study is that Latin American firms should adopt CSR. This is because corporate responsible practices either improve firm performance or they are not shown to have a detrimental effect. Social implications The major policy implication is that emerging countries’ governments as well as international organisation should provide meaningful incentives towards CSR adoption. Originality/value The paper provides three major original contributions. First, it brings new descriptive evidence on CSR practices in Latin America. Second, it uses a broader and novel definition of firm performance, which is aimed at capturing developing countries’ business dynamics as well as at overcoming data limitations. Finally, it reassesses and extends the empirical evidence on the impact of CSR on firm performance.

scholarly journals Institutional Corporate Social Responsibility and Organizational Performance: The Moderating effect of Transformational and Transactional Leadership

sjesr ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 184-192
Author(s):  
Sidra Munawar ◽  
Khalid Hussain Abbasi ◽  
Dr. Naveed Iqbal Chaudhry
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Performance ◽  
Leadership Styles ◽  
Transactional Leadership ◽  
Large Scale ◽  
Sampling Technique ◽  
Study Data ◽  
Corporate Social ◽  
The Relationship

This study aims to explore the relationship between transformational leadership (TFL), transactional leadership (TSL) styles, and corporate social responsibility (CSR) practices. The study explains the role of leadership styles between CSR and organizational performance (OP) to investigate the influence of leadership styles over CSR practices this study is the first of its kind in the Asian perspective and Pakistan in particular. Self-administered questionnaires are used to conduct this large-scale field study, data is collected from major cities of Pakistan. Questionnaires are filled by executive managers and administrative staff.  Purposive sampling technique is adopted to approach the respondents. Obtained results prove that TFL is more closely interlinked to CSR practices and this relationship becomes robust with the involvement of stakeholder-oriented marketing. Moreover, findings suggest that TSL increases while the TFL decreases the relationship between CSR practices and OP.

Corporate social responsibility, firm performance and the moderating effect of earnings management in Chinese firms

2018 ◽  
Vol 10 (2/3) ◽  
pp. 184-199 ◽  
Author(s):  
Muhammad Safdar Sial ◽  
Zheng Chunmei ◽  
Tehmina Khan ◽  
Vinh Khuong Nguyen
Keyword(s):  
Corporate Social Responsibility ◽  
Firm Performance ◽  
Social Responsibility ◽  
Earnings Management ◽  
Generalized Method Of Moments ◽  
Chinese Firms ◽  
Content Type ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship between corporate social responsibility (CSR) and firm performance and the moderating role of earnings management on the relationship between CSR and firm performance. Design/methodology/approach The empirical study used the updated data set (3,481 unbalanced observations for period 2009–2015) from Chinese listed companies on Shenzhen and Shanghai stock exchanges. The generalized method of moments (GMM) statistical approach has been used for the analysis. The authors utilized STATA to test GMM on a sample of Chinese listed firms data over the period 2009–2015. The unbalanced sample obtained 3,481 observations from China stock market and accounting research database and CSR ratings provided by Rankins (RKS). Findings The results demonstrated that CSR has a positive and significant relationship with firm’s performance; also, earnings management has a negatively moderate relationship between CSR and firm performance. These results imply that a high value of earnings management, which results in high level of symbolic CSR, converts to low firm performance of the Chinese firms. CSR actions (only as symbolic measures) promoted by managers as a means to cover their profit management incite an adverse effect on the company’s performance. This study has highlighted the impact of two different corporate social responsibilities: substantive and symbolic (genuine CSR vs greenwashing) on firm performance. Research limitations/implications The results of this investigation will be of distinct interest to company owners who wish to ascertain the effectiveness of the sustainability decisions of directors and managers, and also to investors and public authorities to estimate the positive relationship between CSR and company’s reputation and image, and thus, the positive influence on firm performance. Originality/value Previous studies have generally focused on the relationship between CSR and firm performance. This study provides the impact of earnings management (measurement of both aspects of accrual-based earnings management and real earnings management) on this relationship. Furthermore, this study examines the state of CSR in the Chinese market and provides empirical evidence of this relationship in emerging markets.

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