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Research papers on Corporate social responsibility

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  5. Corporate social responsibility and firm performance in the hotel industry. The mediating role of green human resource management and environmental outcomes

    M. Úbeda‐García, E. Claver-Cortés, B. Marco‐Lajara, et al. · 2021 · Journal of Business Research · 277 citations

    Abstract In this research two concepts of current relevance in the management literature are related, such as Corporate Social Responsibility (CSR) and green human resource management (GHRM). So far, research in both fields has been developed in parallel; However, we consider that it is necessary to deepen the connection between both variables and their impact on the environmental and financial outcomes of firms. This paper aims to analyze the relationship between CSR and firm performance, considering on the one hand the direct relationship, and on the other hand, the possible mediation in said relationship of some variables such as GHRM and environmental outcomes. A variance-based structura

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  6. Climate Risk, Corporate Social Responsibility, and Firm Performance

    Aydin Ozkan, H. Temiz, Y. Yildiz · 2022 · British Journal of Management · 234 citations

    We examine the impact of climate risk on firm performance with a focus on the moderating role of corporate social responsibility (CSR). Further, we explore how the interaction between climate risk and CSR changes with national culture and religion. Our findings show that firms in countries with greater climate risks are associated with higher levels of CSR activities, possibly suggesting that firms respond to climate risks by engaging in more CSR activities. We then provide robust evidence that higher CSR significantly mitigates the performance-reducing impact of climate risk. Importantly, the moderating effect of CSR is more pronounced in countries characterized by low individualism and hig

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  7. Ethical leadership, corporate social responsibility, firm reputation, and firm performance: A serial mediation model

    Nguyen Ngọc Tung, N. P. Nguyen, Tu Thanh Hoai · 2021 · Heliyon · 173 citations

    Due to globalization expansion, corporate social responsibility (CSR) is no longer an unfamiliar concept in emerging markets. In the case of Vietnam, its implementation will be influenced by several factors, including ethical leadership. Drawing upon the stakeholder theory, this study develops and tests a serial mediation model to explain how CSR and firm reputation can connect ethical leadership to enhanced firm performance. The PLS-SEM results from survey data collected from 653 mid- and top-level managers from large companies in Vietnam indicate that ethical leadership positively influences CSR, which, in turn, results in enhanced firm reputation and firm performance. This study contribut

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  8. Corporate social responsibility's influence on firm risk and firm performance: the mediating role of firm reputation

    Zia ur Rehman, Asad Khan, Asim Rahman · 2020 · Corporate Social Responsibility and Environmental Management · 109 citations

    Abstract The aim of the article is to analyze the influence of corporate social responsibility (CSR) initiatives by firm on firm performance and firm risk. Moreover, the mediating role of firm reputation in CSR/performance and CSR/risk relationship is also examined. Data were collected from European and Asian firms listed on Fortune's Most Admired Countries for the period 2014–2018. Using logit regression model and OLS regressions, we find that CSR has a significant positive influence on firm reputation and firm performance whereas on firm risk it is negative. Based on our results, we also confirm that firm reputation does mediate the relationship between CSR‐firm performan

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

    Muhammad Safdar Sial, Chun-mei Zheng, T. Khan, et al. · 2018 · Asia-Pacific Journal of Business Administration · 102 citations

    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 stoc

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  10. Corporate social responsibility, firm performance, and firm risk: the role of firm reputation

    Min Liu, Weijie Lu · 2019 · Asia-Pacific Journal of Accounting & Economics · 77 citations

    ABSTRACT This paper examines the impacts of firms’ corporate social responsibility (CSR) engagements on firm performance and firm risk, and explores the underlying mechanisms. We empirically demonstrate the active effect of CSR activities on firm performance improvement and risk mitigation. We further examine the role of firm reputation with published data from Fortune’s Most Admired Companies list. We document a significant positive association between CSR and firm reputation, and find that firm reputation is positively related to firm performance while negatively related to firm risk. Based on our analyses, firm reputation mediates the effects of CSR on firm performance and firm risk. This

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  11. Does corporate social responsibility mediate the relationship between corporate governance and firm performance? Empirical evidence from BRICS countries

    Waseem Akhter, Arshad Hassan · 2023 · Corporate Social Responsibility and Environmental Management · 55 citations

    This study analyzes how corporate governance affects financial performance and explores the role of corporate social responsibility as a mediator for 495 firms located in emerging economies in BRICS countries, including Brazil, Russia, India, China, and South Africa from 2011 to 2021. This study evaluates the impact of various board characteristics such as board size, board independence, and gender diversity, as well as ownership structure elements such as family, foreign, and institutional shareholding, on firm performance in BRICS countries. This study uses a generalized method of moments (GMM) methodology to examine the relationship between corporate governance, corporate social responsib

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  12. Corporate social responsibility and family firm performance: A meta‐analytic review

    S. Oduro, Rana Muhammad Umar, A. de Massis, et al. · 2024 · Corporate Social Responsibility and Environmental Management · 49 citations

    Although corporate social responsibility (CSR) has received considerable attention in family firms, empirical findings on the CSR/family firm performance nexus are mixed and inconsistent. This meta‐analytic review aims to clarify the mixed results by establishing the degree to which CSR influences family firm performance and to test the moderating effects of contextual and methodological factors. Integrating a sample of 85 studies published up to May 2023 with 152,265 observations and employing a psychometric meta‐analysis through bivariate and meta‐regression analyses, we find that the average effect of CSR on family firm performance is positive, though small (≤0.20). Our study further reve

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  14. The Mediating Role of Green Technology Innovation with Corporate Social Responsibility, Firm Financial, and Environmental Performance: The Case of Chinese Manufacturing Industries

    Xiaoyang Xu, Muhammad Imran, Muhammad Ayaz, et al. · 2022 · Sustainability · 40 citations

    This research aims to examine the relationship between corporate social responsibility (CSR), firm environmental performance (FEP), and firm financial performance (FFP), as well as how green technology innovation performs a mediating role in this relationship. The manufacturing firms listed on the Shenzhen Stock Exchanges were selected as the representative sample for the study, and data were gathered from 470 managers and directors of manufacturing firms using a simple random sampling technique. The response rate was 87%. For hypothesis testing, PLS-SEM was used. In addition, green technology innovation is a positive and significant mediator between corporate social responsibility and firm

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  15. Linking environmental corporate social responsibility to firm performance: The role of partnership restructure

    Zohaib Hussain Makhdoom, Yongqiang Gao, Xi Song, et al. · 2023 · Environmental Science and Pollution Research International · 38 citations

    In this study, we integrate the signal institutional theory and stakeholder theory to examine partnership restructure as a critical mechanism linking environmental corporate social responsibility (ECSR) to corporate financial performance. Keeping in line with most prior studies, we first argue that a positive relationship exists between ECSR and firm performance. Then we propose that partnership restructure mediates the nexus between ECSR and firm performance because ECSR may motivate firms to change their partners in the better interests of the firms. In addition, we propose that the firms’ industry power will exaggerate while dysfunctional competition will weaken the positive nexus between

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  16. Corporate social responsibility, firm performance and tax risk

    Xiaojun Lin, Ming Liu, S. So, et al. · 2019 · Managerial Auditing Journal · 33 citations

    Purpose The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive tax planning; whereas socially responsible firms enjoy tax savings. Because several recent studies have suggested that lower tax payments do not necessarily create higher tax risk, an exploration of the relationship between CSR and tax risk was not only interesting but also important. Design/methodology/approach Using an ethical perspective of CSR, this paper argues that executives who are nourished

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  17. Does national culture influence corporate social responsibility on firm performance?

    Hsiao-Fen Hsiao, Tingyong Zhong, Jun Wang · 2024 · Humanities and Social Sciences Communications · 23 citations

    In recent years, the influence of corporate social responsibility (CSR) on firm performance has received increasing attention, with academic research deepening in this field. This study introduces national culture as a moderating variable and explores the relationship between national culture, CSR, and firm performance to determine the role of national culture in the impact of CSR on firm performance. Data of listed companies from 15 different countries, between 2011 and 2020, were collected for empirical analysis. Comprehensive environmental, social and governance (ESG) score was used to measure the degree of CSR fulfillment. The results reveal that CSR hinders firm performance. In terms of

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  18. Impact of strategic management, corporate social responsibility on firm performance in the post mandate period: evidence from India

    Nayan Mitra · 2021 · International Journal of Corporate Social Responsibility · 21 citations

    AbstractCorporate Social Responsibility (CSR) is like a chameleon, that changes its colour according to the context it is in. In the developed economy, it takes the form of sustainability and/ or philanthropy, whereas, in emerging economies, it speaks the language of religious, political and/ or mandated CSR. India, in recent times came into the limelight with its mandated CSR policy that was incorporated into its Companies Act 2013, which became operational from the financial year 2014 - 2015. Mandated CSR is thus a new area of study that is based on the philosophy that ‘CSR should contribute to the national agenda in emerging economies,’ under some statutory guidelines as laid down by the

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  19. Corporate social responsibility and firm performance: the role of firm reputation

    Rizqa Anita, Muhammad Rasyid Abdillah, Putri Sevriyanti Sari S., et al. · 2024 · Journal of Global Responsibility · 13 citations

    Purpose This study aims to examine the role of firm reputation as a mediator in the relationship between corporate social responsibility and firm performance, along with the underlying mechanism. Design/methodology/approach This research is quantitative research that aims to explain the phenomenon of the relationship between the implementation of corporate social responsibility and firm performance. A total of 573 companies listed on the Indonesia Stock Exchange for the 2019–2021 period were sampled in this study. The analysis method in this study combines time series data and cross-section data called pooled data. Findings This research found a significant positive association between

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  20. Does R&D investment under corporate social responsibility increase firm performance?

    Yu-Chun Lin · 2017 · Investment Management and Financial Innovations · 7 citations

    Research and development (R&D) investment affects firms’ growth and reflects their investment energy. However, it is recorded as an expense in financial statements, according to generally accepted accounting principles (e.g., International Financial Statements Standards). This study examines whether firms’ R&D investment has a positive effect on their performance, when they engage in corporate social responsibility. The author focuses on firms that have earned corporate social responsibility awards from Global Views Magazine, Common Wealth Magazine, and the Taiwan Institute for Sustainable Energy in order to measure firms’ levels of corporate social responsibility eng

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  21. The role of knowledge assets and corporate social responsibility in creating firm value

    Kyriakos Christofi, Pieris Chourides, George Papageorgiou · 2024 · Knowledge and Performance Management · 7 citations

    The purpose of this paper is to investigate how knowledge assets and corporate social responsibility jointly influence the market value of a firm. In the contemporary knowledge-driven economy, where competitive advantage is based on intangible and intellectual capital, this paper emphasizes the strategic significance of knowledge assets, open innovation, and sustainable development practices in creating and maximizing market value. By employing multiple regression analysis on panel data for ten financial years, the study examines the optimal composition of knowledge assets and the impact of CSR initiatives on firm value. Key findings highlight a crucial threshold leading to the peak of marke

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  22. Corporate social responsibility disclosure and firm performance: Evidence from Vietnam

    Ngoc Mai Tran, Manh Ha Tran · 2022 · Investment Management and Financial Innovations · 6 citations

    Corporate social responsibility (CSR) is quite a new concept to business and society in Vietnam. Information on CSR reflects a firm’s commitment to ethical behavior in its activities and reputation. However, it is questioned whether the information disclosure has any relationship with firm performance. Employing panel regression of about 200 listed firms on the Vietnam Stock Exchange and space-based measurement of CSR disclosure, the study confirms a positive impact of CSR disclosure on firm performance. Firms use CSR disclosures to indirectly improve their performance. Firms that disclose CSR with greater degree of information experience higher marginal profitability. This finding supports

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  23. Good Corporate Governance, Corporate Social Responsibility and Firm Performance: Study on Copmpaies Listed in Indonesia Stock Exchange

    Tamarinda Filia Dona dan Sutrisno · 2022 · Account and Financial Management Journal · 2 citations

    One of the obligations of a companies that go public is the disclosure of information and the company's concern for the community as indicated by the company's obligation to implement good corporate governance (GCG) and corporate social responsibility (CSR). This study aims to examine the effect of corporate governance mechanisms and corporate social responsibility on firm performance. Firm performance is measured by return on equity (ROE), while the corporate governance mechanism is proxied by institutional ownership, independent board of commissioner, audit committee, while corporate social responsibility is measured by the number of CSR items disclosed. This study uses firm size as a cont

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