Corporate Social Responsibility Behavior Research Articles

CSR perceptions, meaningful work and innovative behaviors: the moderated mediation effects of co-worker instrumental and emotional support

PurposeThis study examines the role of meaningful work in mediating the relationship between employees’ perceptions of corporate social responsibility (CSR) and innovative behavior. This study further examines how co-worker support, both instrumental and emotional, moderates the meaningful work–innovative behavior relationship.Design/methodology/approachUtilizing survey data from 355 employees in South Korea with a two-wave longitudinal design, path modeling with the M-plus PROCESS macro was performed to analyze the mediation and second-stage moderated mediation effects.FindingsThe results showed that the relationship between employee CSR perceptions and innovative behavior was mediated by meaningful work. Co-worker instrumental support strengthened the meaningful work–innovative behavior relationship, whereas co-worker emotional support had no significant moderating effect. The three-way interaction analysis indicated that the meaningful work–innovative behavior relationship was weakest when co-worker instrumental support was low. Additionally, instrumental support by co-workers moderated the indirect effect of CSR perceptions on innovative behavior via meaningful work.Originality/valueThis research contributes to the literature on CSR perceptions and meaningful work. Our focus on meaningful work as a key psychological mechanism provides insights into how and why employee CSR perceptions promote desirable outcomes including innovative behavior, an underexplored yet important outcome. Furthermore, by identifying co-worker instrumental support as a significant boundary condition, this study contributes to a more nuanced understanding of the social context that promotes innovative behavior.

The effect of CSR and corporate ethical behavior on implicit cost of equity: the mediating role of integrated reporting quality

Purpose The purpose of this study is to analyze the effect of corporate social responsibility (CSR) practices and corporate ethical behavior on implicit cost of equity (COE) using integrated reporting quality (IRQ) as a mediating variable in European companies belonging to the environmental, social and governance (ESG) index. Design/methodology/approach The authors use a panel data set of 540 European firms from the ESG index from 2013 to 2022. The data were collected from I/B/E/S and Thomson Reuters ASSET4 database and analyzed using the structural equation model to test hypotheses. Findings In the instance of ESG European firms, the findings indicate that CSR practices and corporate ethical behavior are negatively related to the COE. From the result of the Sobel test, this study indicated that IRQ has only indirect mediation on the relationship between CSR, ethical behavior of the company and implicit COE. Practical implications The findings have some policy and practical implications that may help regulators and managers in improving the COE and helping companies envision their future growth opportunities in a context where responsibility, ethics and disclosure are central to corporate valuation. Using the implicit COE is a better estimate of shareholder requirements in the context of ESG companies. Originality/value This research concentrates on ESG companies since they are more likely to contribute to environmental protection, which attracts responsible investors. Furthermore, the findings may be useful to worldwide managers and investors who use responsible practices as a criterion in their decision-making.

Corporate social responsibility supercharged: greening employee behavior through human resource management practices and green culture

PurposeThe primary objective of this study was to understand the impact of Corporate Social Responsibility on Employee Green Behavior, examining the mediating role played by Green Human Resource Management Practices and the moderating influence of Employee Green Culture.Design/methodology/approachTo accomplish this, a careful research approach was taken, using a thoughtfully designed random sampling method to encompass 300 banking employees, ensuring a robust representation of the diverse workforce in the banking sector.FindingsThe empirical findings identified green human resource management practices as a pivotal mediator and employee green culture as a significant moderator. It elucidated how the strategic implementation of green human resource management practices can act as an amplifier, strengthening the positive effects of corporate social responsibility on employee green behavior. This insight underscores the strategic importance of aligning human resource practices with sustainability goals to further enhance the environmental consciousness of employees. It was revealed that the presence of a nurturing organizational culture, one that encourages and supports environmentally responsible behaviors can significantly bolster the association between corporate social responsibility and green behavior among employees.Originality/valueThese findings underscore the essential role of organizational culture as a catalyst for the successful implementation of corporate social responsibility initiatives and the cultivation of a sustainable corporate ethos. This comprehensive research underscores the profound significance of corporate social responsibility, green human resource management practices and employee green culture in fostering and promoting environmentally responsible behaviors within the banking industry. These findings hold substantial implications not only for businesses but also for policymakers.

Does job satisfaction mediate the relationship between corporate social responsibility and employee organizational citizenship behavior? Evidence from the hotel industry in Vietnam

In the current corporate landscape, firms are confronted with a multitude of demands and pressures from diverse stakeholders with employees being the foremost and most crucial group. Developing a competitive advantage for the company requires attracting and maintaining employee engagement especially their participation in extra-role activities. The employment of corporate social responsibility (CSR) as a strategy for attracting and keeping talented employees helps businesses gain a competitive edge. In this regard, this paper investigates the relationship between corporate social responsibility (CSR) and employee organizational citizenship behavior (OCB) with job satisfaction as a mediating factor. We adopted stakeholder theory and social exchange theory to develop a research framework with five elements of CSR influencing OCB through job satisfaction. A self-administered survey was conducted to gather data from employees who work in the Vietnamese hotel industry. We received 375 valid responses after five months using convenient sampling methods. The structural equation modeling (SEM) analysis was run in SmartPLS to test the proposed hypotheses. The results of our study showed that the only CSR that directly impacts OCB is CSR towards the environment; CSR towards customers, CSR towards the community and CSR towards the environment all indirectly impact OCB through the mediation of job satisfaction. Based on the findings, we recommended that hotels regularly share CSR initiatives with staff members in order to encourage them to participate in extracurricular activities at work.

Corporate Social Responsibility and Consumer Behavior in Denmark

Purpose: The aim of the study was to analyze the corporate social responsibility and consumer behavior in Denmark Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The Danish study on CSR and consumer behavior shows that Danish consumers prefer socially responsible companies, willing to pay more for products/services from such firms. However, awareness and importance of CSR vary among demographic groups, highlighting the need for tailored strategies. Overall, prioritizing CSR can help companies differentiate themselves and attract loyal customers in Denmark's competitive market. Unique Contribution to Theory, Practice and Policy: Social identity theory, stakeholder theory & norm activation theory may be used to anchor future studies on analyze the corporate social responsibility and consumer behavior: a comparative study between Denmark. Companies operating in Denmark should prioritize the integration of authentic and transparent CSR initiatives into their business strategies. Government agencies in Denmark can play a crucial role in promoting CSR adoption and accountability among businesses.

Driving employee organizational citizenship behaviour through CSR: An empirical study in the context of luxury hotels

In the recent years, there has been a rising interest among luxury brands to be environmentally responsible and promote employee discretionary behaviour. However, the underlying mechanisms that explain why, when, and how employees demonstrate discretionary environmental attitudes and behaviour in luxury contexts are not well-known. To accelerate this discourse; the current study examines the impact of environmental corporate social responsibility (CSR) on employees' organizational citizenship behaviour towards environment. Drawing insights from social cognitive theory, this study empirically validates a conceptual model through the data collected from 406 employees of luxury hotels and analysed using structural equation modelling. The results confirm the significant effect of environmental CSR on employees' organizational citizenship behaviour towards environment. The results also reveal that employee environmental commitment and green work engagement partially mediate the proposed relationship. Moreover, contrary to expectations, gender did not moderate the influence of environmental CSR on employee environmental commitment and employee green work engagement, whereas the relationship between environmental CSR and organizational citizenship behaviour towards environment was stronger for males than females. We argue that creative environmental CSR assignments in luxury hotel chains help employees develop engagement, identification, and commitment with the environmental strategy of the hotels towards solving grave environmental problems that modern societies are grappling with.

Impact of corporate social responsibility on employee green behavior: Role of green human resource management practices and employee green culture

AbstractThis study delved into the intricate relationship between corporate social responsibility (CSR) and employee green behavior, with a specific focus on two critical factors: green human resource management practices and employee green culture. Through a meticulously designed research framework, 300 employees from the banking sector were randomly selected to ensure diverse representation. The empirical outcomes underscored the pivotal role of green human resource management practices as a mediator. These practices act as a bridge, enhancing the positive impact of CSR on employee green behavior. This underscores the significance of aligning human resource strategies with sustainability goals, thus elevating environmental awareness among employees. Employee green culture emerged as a substantial moderator. A nurturing organizational culture that encourages eco‐friendly behaviors significantly strengthened the connection between corporate social responsibility and green behavior among employees. This emphasizes the pivotal role of organizational culture in facilitating the successful implementation of CSR initiatives and fostering a sustainable corporate ethos.

Tax Avoidance and Corporate Social Responsibility: A Meta-Analysis

ABSTRACT We analyze 117 estimates from 23 studies that examine the relationship between corporate social responsibility (CSR) and corporate tax aggressiveness. The meta-regression results indicate that both CSR and tax avoidance proxies play a role in explaining the differences in estimates of primary studies. Data samples and econometric specifications also explain some of the heterogeneity. We use meta-regression results to predict the association between CSR and tax avoidance for several hypothetical and plausible study designs and find either no or a small to moderate association between the constructs, indicating that firms decouple CSR from tax avoidance. Interestingly, evidence suggests that such a relationship exists in settings of extreme CSR and tax avoidance behaviors. Academic research has not yet explored the determinants of the heterogeneity of the empirical evidence on the relationship between CSR and tax avoidance. This meta-analysis fills this gap and provides useful insights for future research, practice, and regulation. JEL Classifications: C19; H26; M14.

From boardroom to breakroom: Corporate social responsibility, happiness, green self-efficacy, and altruistic values shape sustainable behavior

Addressing environmental challenges, such as climate change, requires integrating consumers' social behavior and personality traits. This study examined how corporate social responsibility (CSR) influences employees' energy-specific proenvironmental behavior in the hospitality sector, considering the mediating role of green self-efficacy and employee happiness, and the moderating role of altruistic values. Using structural equation modeling of data from a survey of 418 employees in Pakistan, this study found that CSR had a positive impact on energy-specific proenvironmental behavior, with green self-efficacy and employee happiness acting as mediators, and altruistic values acting as a moderator. The findings suggest that CSR initiatives tailored to consumers' social behavior and personality traits can effectively promote sustainable energy consumption behavior among employees.

Beyond taste: examining sustainable value, perceived CSR and consumer behaviour in the restaurant industry

PurposeAs perceived corporate social responsibility (CSR) has become one of the long-term sustainable development strategies for many companies, this paper investigates the interrelationships between sustainable values (SVs), perceived CSR and customer behaviour in the restaurant industry.Design/methodology/approachTo gather data needed to meet the study aims, we conducted an online survey of restaurant patrons in China, and used partial least squares structural equation modelling (PLS-SEM) to analyse the proposed models and test the hypotheses.FindingsThe obtained findings confirm that the three studied SV dimensions (equality, respect for nature and shared responsibility) have positive effects on perceived CSR, which in turn significantly affects word of mouth (WOM). Moreover, perceived CSR mediates the relationship between the three SVs and WOM but has no impact on the relationship between SVs and revisit intention.Practical implicationsThe results of this study have practical implications for managers in the restaurant industry. Restaurant managers can prioritize their CSR efforts based on the relative importance of SV dimensions, which is useful in generating positive WOM.Originality/valueEven though the importance of CSR is widely recognised, it is insufficiently studied from the perspective of restaurant customers. This research not only addresses this gap, but also expands the current understanding of SVs and their impact on CSR.

Corporate social responsibility and individual behaviour.

Corporate social responsibility (CSR) research can help to address some of society's grand challenges (for example, climate change, energy sustainability and social inequality). Historically, CSR research has focused on organizational-level factors that address environmental and social issues and the firm's resulting financial performance, with much less focus on individual-level factors. In response to research calls to consider the individual level of analysis, we provide a narrative review to improve our understanding of the interconnections between CSR and individual behaviour. We organize existing research around three individual-level categories: CSR perceptions, CSR attitudes and CSR behaviours. We summarize research elucidating how perceptions and attitudes influence behaviours and how organization and higher-level CSR context and individual-level CSR readiness moderate perceptions-behaviours and attitudes-behaviours relationships. We offer a conceptual model that organizes the diverse, conflicting and multidisciplinary research on the CSR-individual behaviour link and that can be used to guide future research.

Effects of Corporate Social Responsibility (CSR) policies and activities on Company Reputation and Employee Organizational Citizenship Behaviour: Evidence from Indicate the tourism industry

This research investigates the impact of corporate social responsibility (CSR) policies on employee organizational citizenship behavior and business reputation within the travel and tourism sector. Through a comprehensive survey of 317 participants in tourism companies, the study employs Amos 25.0 and SPSS 25.0 software to construct a Hypothesis Testing Structural Equation Model, aligning with established methodologies. The results unequivocally demonstrate that CSR practices enhance a company’s reputation, subsequently fostering organizational citizenship behavior among employees. Notably, the intricate interplay among CSR policies, company reputation, and employee behavior is subject to moderation by specific factors. The findings underscore the nuanced dynamics shaping organizational behavior in the context of CSR initiatives. The study suggests potential avenues for future research, offering insights that contribute to both theoretical understanding and practical implications for businesses in the travel and tourism sector. This research advances our comprehension of the intricate relationships between CSR, business reputation, and employee behavior, providing a foundation for informed decision-making in corporate sustainability efforts.

Lending a Hand to the Competitor: How Brand-to-Brand Help on Social Media Affects Consumer Evaluations

Brand-to-brand help on social media is an unexplored branding strategy and a novel corporate social responsibility (CSR) behavior. The research is based on the framework of communion and agency, which has been used to interpret person-to-person help in the context of social psychology and has also been applied to the domain of brands. Across a qualitative study and four experiments the authors demonstrate that compared with conventional self-promoting advertising, such brand-to-brand help conveys signals of high communion and agency, which in turn lead to enhanced brand outcomes. In considering the agentic nature of a for-profit brand that might cause consumer skepticism toward advertising and CSR, the research identifies consumer skepticism as a theoretically relevant moderator, showing that the helping behavior has a stronger positive impact on consumers with higher skepticism. In contrast to the prior work limited to the consequences of perceived communion and agency, the research investigates their drivers for brands. Meanwhile, the authors find that the helping strategy is effective irrespective of the situation and the size of the recipient brand.

Impact of Environmental Leadership on Environmental Behavior: The Mediating Effects of Green Culture, Environmental Management, and Strategic Corporate Social Responsibility

With rising global environmental concerns, businesses are prioritizing environmental preservation alongside economic growth. This research investigates the influence of environmental leadership on corporate green culture, environmental management, strategic corporate social responsibility (CSR), and environmental behavior. Surveying high-tech industry professionals in southern Taiwan, the study obtained 479 out of 600 questionnaires that were valid, yielding an 80% response rate. Key findings include the following. (1) Environmental leadership positively impacts green culture, environmental management, strategic CSR, and environmental behavior. (2) Green culture and environmental management mediate the relationship between environmental leadership and environmental behavior. (3) Strategic CSR mediates the influence of environmental leadership on environmental behavior. Through environmental leadership, knowledge dissemination, and attitude shaping, the paper proposes that high-tech industries can alter their worldview and daily practices, thus addressing environmental degradation at its core.

Selection of Sales Mode for E-Commerce Platform Considering Corporate Social Responsibility

From the perspective of corporate social responsibility (CSR) of the e-commerce platform, this paper investigates the choice of e-commerce platform for wholesale sales, agency sales, and hybrid sales modes when the manufacturer has both an offline retail channel and an e-commerce platform channel. Taking the e-commerce platform as the dominant player and considering factors such as the potential market size of the e-commerce platform, consumers’ sensitivity to CSR input level, and the CSR input cost coefficient, we constructed a Stackelberg game model under the wholesale sales, agency sales, and hybrid sales modes. We explored the impact of the e-commerce platform’s CSR behavior on the choice of its sales modes as well as on the members of the supply chain. The findings indicate that, irrespective of the consumers’ sensitivity to CSR level and CSR input cost coefficient, the e-commerce platform tends to adopt the hybrid sales mode when its potential market size is smaller. Moreover, when the potential market size is larger, the wholesale sales mode is preferred; only when the potential market size is moderate, and consumers are less sensitive to CSR input level or CSR input cost coefficient is higher, the e-commerce platform will choose the agency sales mode. The increase in the potential market size of the e-commerce platform and the consumers’ sensitivity to CSR input level is conducive to the rise in the profits of the e-commerce platform, and the increase in the CSR input cost coefficient makes the profits of the e-commerce platform decrease. At the same time, the demand for the e-commerce platform increases as consumers become more sensitive to CSR input level or as the potential market size of the e-commerce platform increases. In contrast, the reduction in the CSR input cost coefficient negatively affects the demand for the e-commerce platform.

Altruistic motivation or instrumental motivation: The spatial spillover effect of corporate social responsibility on corporate green innovation.

In recent years, the concept of corporate social responsibility has gained more attention from investors, and green innovation has become a key factor in China's economic growth. Despite this, regional disparities still remain, and the impact of corporate social responsibility on green innovation in local and surrounding areas is worth exploring. This article uses a Spatial Durbin Model to analyze the spatial spillover effect and mechanism of corporate social responsibility on green innovation of A-share listed companies in China from 2010 to 2020. The results show that corporate social responsibility behavior motivated by "tools" has a negative effect on local enterprises' green innovation, while also having a negative spillover effect on surrounding areas, thus affecting the spatial pattern of green innovation. Further research suggests that fulfilling corporate social responsibility can attract investors, alleviate financing constraints, and change corporate resource investment strategies, thus promoting cross-regional resource flow and enhancing green innovation. The results of this study remain consistent when the matrix and variables are changed. This article provides new insights into corporate social responsibility and green innovation, and offers policy recommendations to improve green innovation in enterprises.

The more open, the better? Research on the influence of subject diversity on trust of tourism platforms

PurposeThe continuous impact of the pandemic and the downturn of the global economy have brought new challenges to the tourism industry. In this context, effectively attracting consumers and improving user stickiness are the top priorities of tourism platform companies. This study explores the impact of ethical concerns raised by new issues under the multi-governance environment on user stickiness. Based on the trust theory, the authors provide solutions for tourism platforms.Design/methodology/approachThis study adopted a quantitative approach, gathering survey data via an online platform. A total of 400 participants were investigated, and 356 valid questionnaires were returned, with a recovery rate of 89%. Questionnaires that did not meet the inclusion criteria were excluded, leaving 298 valid responses.FindingsStudies have found that consumers' ethical concerns about platform companies are key factors affecting user stickiness, and among these, consumer trust plays a mediating role. They have found that corporate social responsibility (CSR) behaviours help alleviate ethical concerns and improve trust in enterprises. At the same time, enterprises should properly control the number of platform collaborators, and excessive platform cooperation negatively moderates the impact of consumer ethical concerns on competence-based trust.Originality/valueThis study complements the deficiency of previous research with regard to ethical concerns in a multi-governance environment. These findings indicate that subject diversity exacerbates the negative impact of ethical concerns on consumer trust; however, CSR alleviates the impact of ethical concerns on consumer trust.

Why does economic policy uncertainty increase firm-level pollutant emission?

Previous studies show that economic policy uncertainty (EPU) reduces corporate pollutant emission via suppressing economic activities. In contrast to these findings, this study examines firm-specific pollutant emission capturing various pollutant-containing gases and finds that greater EPU increases corporate pollutant emission in China due to less restrictive environmental regulation or reduced corporate environmental investment. The effect of EPU on pollutant emission is more pronounced for firms located in regions with less intensive environmental regulation. Furthermore, non-state-owned enterprises are more sensitive to economic policy shocks and more likely to increase their pollutant emission when facing high EPU. The findings highlight the importance of understanding corporate strategic responses under EPU that shape their corporate social responsibility behaviors.

Effects of empathy and egoism on CSR perceptions and consumer buycotts: Lessons learned during global crisis in support of equitable business practices

ABSTRACT Consumer polarization leading to buycotts and boycotts was magnified by the global crisis of 2020–2021 which changed consumer priorities and business practices: in-person shopping decreased, while social distancing, remote work, and media consumption increased. In this context, we examined the relationships among egoism, empathy, and consumer interest in social topics. These topics included employee treatment, social justice, and the environment. We highlighted aligning Corporate Social Responsibility (CSR) efforts with consumer values. Using a survey method and structural equation modeling, we found such efforts increased consumer buycott. In this research we addressed whether consumers were motivated by empathy or egoism to engage in buycotting during global crisis. Consumers reacted to a firm’s adherence to health and safety guidelines, respect for human rights, and engaged in environmental protection. This study contributes to the literature on CSR and prosocial behavior. It examined the relationships among key consumer characteristics and corporate behavior in times of crisis and expands the existing literature on psychological factors that play a role in buycotting. The findings are applicable to policy makers, academic literature, and practice as it offers practical recommendations on how companies might consider realignment of CSR activities during crisis. It also suggests directions for future research.

How perceived corporate social responsibility affects consumer citizenship behavior? Investigating the mediating roles of perceived employee behavior and consumer company identification

PurposeThe purpose of this study is to understand the detailed mechanism through which consumer citizenship behavior gets affected by corporate social responsibility through perceived employee behavior and consumer company identification.Design/methodology/approachThe study subjects data from cross-sectional survey of 405 retail store consumers to structural equation modeling.FindingsThe results indicate that consumer company identification plays a very crucial role as it mediates the effect of corporate social responsibility and employee behavior on consumer citizenship behavior. In addition, the results also indicate that corporate social responsibility perceptions lead to positive employee behavior.Originality/valueThe study contributes to the literature on consumer citizenship behavior by identifying and filling up two major gaps in the retail outlets' context: (1) the limited empirical investigation of antecedents of consumer citizenship behavior up to third-level (i.e. antecedent of antecedent of antecedent) (2) the lack of clarity on the exact mechanism through which perceived corporate social responsibility influences consumer citizenship behavior, and the role of consumer company identification as a mediator in this relationship.