Unraveling the Antecedents of CSR Authenticity in Pakistan's Textile Sector, with a Focus on the Moderating Effects of CSR Commitment

Abstract

The Authenticity of Corporate Social Responsibility (CSR) has become a major concern of organization and particularly the textile sector of Pakistan. This study aimed to develop a conceptual framework that shows the influential factors affecting CSR Authenticity. The theoretical foundation of this framework stems out of Triple Bottom Line Theory and Stakeholder Theory. The reliable databases and repositories of research articles were searched to find the literature for this framework that included JSOTR, SAGE, Science Direct, Emerald, Wiley and Taylor & Francis. The search of literature has furnished a conceptual framework that suggests CSR FIT, CSR Impact and CSR Competencies as CSR Attributes are predictors of CSR Authenticity. Additionally, CSR Dimensions namely Environmental CSR, Economic CSR and Social CSR also predict CSR Authenticity. Moreover, it has been identified by literature that these all predictors cast their influence by the moderating effect of CSR Commitments. Finally, the study concludes by describing limitations and significance of study with directions to academicians and policy makers.