Abstract
AbstractThis study examined the roles of economic, social, and environmental proactive corporate social responsibility (CSR) on sustainable financial performance among small and medium‐sized enterprises (SMEs) in China. The study also explored the moderating role of entrepreneurship and mediating role of shared vision capabilities in the relationships between economic, social, and environmental proactive CSR and sustainable financial performance for SMEs in China. This quantitative study used questionnaires to collect data from respondents. The PLS‐SEM method was used to analyse a sample of 490 Chinese SMEs in the manufacturing sector. The results indicated that economic, social, and environmental proactive CSR were positively associated with sustainable financial performance. The results also showed that shared vision capabilities positively mediated the relationships between economic, social, and environmental proactive CSR and sustainable financial performance. Entrepreneurship significantly moderated the relationships between economic and social proactive CSR and sustainable financial performance. The findings of this study are suitable for policymakers when developing policies related to CSR, entrepreneurship, and sustainable financial performance.
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