Corporate social responsibility practices incomes and outcomes: Stakeholders' pressure, culture, employee commitment, corporate reputation, and brand performance. A Polish–German cross‐country study

Abstract

AbstractThis study aims to compare employee perception of corporate social responsibility (CSR) practice incomes and outcomes in the construction industry in Poland and Germany. It proposes a model that examines the influence of stakeholder pressure, culture, and CSR practices on company brand performance, reputation, and employee identification. The findings suggest that the structure of relationships varies for project‐managed construction companies in a developed country such as Germany and a rapidly transformed Poland. The structural equation modeling method was adopted to analyze the differences between the structures of relationships using AMOS and Process software. The key finding reveals that stakeholder pressure can lead to consistent CSR‐oriented system in the business environment. This study was first conducted in 2018 and then replicated in 2019 to confirm the results with 1,674 cases. The novelty essence is the comparison of the Polish and German structure of CSR practice incomes and outcomes related to employee perception.