Assessing the performance of corporate social responsibility (CSR): Impact range-performance analysis and impact-asymmetry analysis

Abstract

This study assesses the multidimensionality of employee-perceived hotel corporate social responsibility (CSR) performance and its influences on three organizational attitudes and behavior. Impact range-performance analysis (IRPA) and impact-asymmetry analysis (IAA) were applied, using data from 410 hotel staff. A five-domain solution (financial, legal, ethical, social/philanthropic, and environmental) was created using exploratory factor analysis. The results of IRPA and IAA indicated that the five domains of CSR were categorized into various performance and impact range segments. These findings provide theoretical and industrial insights that advance the extant CSR literature and the development of managerial tactics.