Corporate Social Responsibility Outcomes Research Articles

The relationship between perceived corporate social responsibility and perceived organisational performance in professional sports organisations

ABSTRACT Research Question Existing research on corporate social responsibility (CSR) in professional sports organisations highlights the positive external effects of CSR, while employee-related and organisational outcomes are widely ignored. We aim at filling this gap by analysing the relationship between perceived CSR (PCSR) and perceived organisational performance (POP) in professional sports organisations (PSOs) and how this relationship is mediated by organisational identification and employee satisfaction. Research methods Based on a systematic literature review on the organisational outcomes of CSR we derive our research model and three hypotheses that are tested using parallel regression analyses. We hypothesise that PCSR is positively related to POP and that this relationship is positively mediated by organisational identification and employee satisfaction. Our sample consists of 338 employees of professional football, basketball, handball, ice hockey and volleyball clubs in Germany. Results and Findings Our results suggest that PCSR among employees of PSOs is positively related to POP, when controlling for age, gender, income, education, sports discipline, and organisational level. Furthermore, our results provide evidence that the positive relationship between PCSR and POP is positively and partially mediated by organisational identification and employee satisfaction. Implications Our paper enlarges prior knowledge on internal outcomes of CSR in professional sports organisations by quantifying existent contributions on the impacts of PCSR on POP and providing a model for how this relationship is affected by organisational identification and employee satisfaction. Our results provide scholars with a framework for further scientific investigation and practitioners with a concept for integrating the positive impacts of CSR into approaches to developing both their organisation and its employees.

A conceptual model for understanding the relationships between sport stakeholder and authentic CSR

ABSTRACT Sport organizations employ corporate social responsibility (CSR) initiatives to stimulate support for their products orservices to capitalize on strategic approaches to enhance their business and social outcomes. Research question: Although themajority of previous studies in sport management have focused on the factors that lead professional sport organizations (PSOs) toengage in CSR activities and outcomes, little is known about the authenticity of the initiatives. Research Method: Building onstakeholder theory, this study puts forward a conceptual framework that considers perceived authentic CSR as a dynamic process thatrelies on effective communication between the sport organization and target stakeholders. As such, the framework specifies fourfundamental components – anticipating, planning, implementing, and evaluation – that jointly influence perceived authentic CSR in thePSOs context. Results and Findings: Thus, the proposed framework updates and extends the meaning of authentic CSR in the sportcontext, which, in turn, can influence social outcomes.

Corporate Social Responsibility of SMEs: Learning Orientation and Performance Outcomes

Responsibility and sustainability are today a key part of doing business globally. However, the attention of scholars and policymakers has mainly been on large multinational enterprises, with small and medium-sized enterprises (SMEs) receiving less attention. Recent studies have noted the importance of learning for SMEs to engage in corporate social responsibility (CSR), but it is not yet known how the learning orientation of SMEs impacts their CSR, and how the development impacts the internationalization and performance of SMEs, which are research gaps that recent studies have noted. Shedding light on those dynamics is also important from a practical perspective since in most countries SMEs constitute a large majority of firms in both amounts and total employment. The present study contributes by illustrating how CSR impacts different types of performance in SMEs, and how the learning orientation of SMEs predetermines their CSR. Regression analyses conducted on an empirical sample of Finnish SMEs indicate that CSR in SMEs has an impact on certain types of performance and that their learning orientation determines their CSR. Therefore, the study contributes to the literature on responsibility and sustainability in SMEs, and to that SME internationalization, by shedding light on the antecedents and outcomes of CSR for SMEs.

Fostering the Environmental Performance of Hotels in Pakistan: A Moderated Mediation Approach From the Perspective of Corporate Social Responsibility.

The Islamic Republic of Pakistan has been a mere victim of climate change in recent years. The country needs emergency measures at every level to mitigate environmental dilapidation. The role of enterprises in the country’s environmental efforts is critical. In this regard, the hotel sector is known for its outsized carbon footprint. Knowing this, the current study aims to improve a hotel enterprise’s environmental performance (ENP) as an outcome of corporate social responsibility (CSR). The study also considers the mediating role of pro-environmental behavior (PEB) of employees and the moderating role of altruistic values (ALT). A hypothesized model was developed, which was validated by employing the structural equation modeling technique. The empirical results confirmed that CSR, directly and indirectly (through PEB), positively induces the ENP of a hotel enterprise. Whereas the conditional indirect role of ALT was also found significant. The study offers different implications for theory and practice, among which one important takeaway for the hotel sector is to realize the importance of employees to spur ENP of a hotel enterprise through their eco-friendly behavior. At the same time, the current work also advances the theory by highlighting the moderating role of ALT between the indirect relationship of CSR and ENP.

Examining drivers and outcomes of corporate social responsibility in agri-food firms

This study attempts to contribute to the debate on the impact of corporate social responsibility (CSR) on the financial performance (FP), image and reputation (IR) of agri-food firms, examining whether the legal form of organization (LFO) (cooperatives vs. capital firms) moderates these relationships. To this aim, we also consider the potential effects of two scarcely investigated factors that can determine firms' CSR orientation, that is, the capacity to absorb CSR-related knowledge and the perception that managers have of ethics and social responsibility. Using data from a sample of 107 trading firms in the agri-food sector in Almeria (Spain), we show that both factors play a decisive role in the firms' CSR orientation, which has been measured as a multidimensional construct. Also, the orientation towards socially and environmentally responsible practices positively affect IR of agri-food firms and their FP. The relationship with the FP is stronger in the case of cooperatives compared to capital firms. Key implications for researchers and practitioners are discussed.

A CSR perspective to foster employee creativity in the banking sector: The role of work engagement and psychological safety

The entire service sector has acknowledged the importance of employee creativity. However, the underlying mechanism due to which employees are engaged in creativity has been relatively unexplored. Moreover, where the banking service sector in advanced countries has realized the potential role of employee creativity for a bank's success, the same was not fully realized in the context of a developing country, especially in Pakistan. Against this backdrop, the current study is an effort to explore the underlying mechanism of employee creativity as an outcome of corporate social responsibility (CSR) with the mediating effects of work engagement (WE) and psychological safety (PS) in the banking sector of Pakistan. Data were collected (n = 483) from banking employees through a self-administered questionnaire, which used the paper and pencil method. The hypotheses of the current survey were validated by employing structural equation modeling (SEM) in AMOS software. The results confirmed that employee creativity, as an outcome of CSR, was significantly influenced by the CSR orientation of a bank. Furthermore, PS and WE produced a significant mediation effect (41%) between the relationship of CSR and employee creativity. The findings of the current study are helpful to the banking sector of Pakistan in understanding the CSR-employee creativity mechanism, which is of utmost importance from the standpoint of competition.

Unpack the relational and behavioral outcomes of internal CSR: Highlighting dialogic communication and managerial facilitation

This study examines how corporate social responsibility (CSR) communication and management contributes to internal public relationship building and employees’ megaphoning behaviors. Specifically, it investigates how organization-public dialogic communication (OPDC) about CSR and organizational leaders’ facilitation behaviors for employees’ CSR engagement influence employees’ perceptions of two distinct types of organization-public relationships: communal and exchange relationships. Structural equation modeling results of 660 online survey responses suggest that OPDC has a positive association with communal relationships and negative association with exchange relationships. Facilitation behavior positively contributes to exchange relationships. Both communal and exchange relationships are positively associated with employees’ positive megaphoning. Yet, negative megaphoning is negatively linked with communal relationships and positively linked with exchange relationships. This study contributes to the growing body of literature on internal CSR communication and management. More importantly, it uncovers the nuanced effects of CSR on employee-organization communal and exchange relationship building.

Corporate social responsibility and SMEs' performance: mediating role of corporate image, corporate reputation and customer loyalty

PurposeThe purpose of the paper is to evaluate the essential role of corporate social responsibility (CSR) on SMEs' performance by exploring the mediating role of corporate image (CI), corporate reputation (CR) and customer loyalty (CL) between CSR and firm performance (FP) in the context of an emerging country.Design/methodology/approachBased on an extended literature review on CSR, CI, CR and CL studies, the authors evaluate the impact of these four constructs on SMEs' performance in an emerging market. The paper follows a quantitative approach. The study sample was composed of 482 responses covering top executives, managers and experts. The Smart PLS SEM version 3.3.2 was used to analyse the data of the small- and medium-sized enterprises (SMEs) of Vietnam in the year 2020–2021.FindingsThe authors' findings reveal significant and positive relationships amongst CSR, FP, CSR and CI, CSR and CR, CSR and CL, and most importantly, the findings add value to the current knowledge by exploring the mediating effect of CI, CR and CL between CSR and FP.Research limitations/implicationsThe study was conducted in Vietnam. As a result, the findings of the study might not be applicable for other countries, if the economic and environmental settings are different from that of Vietnam. Therefore, future research should consider for other countries, other regions. Second, due to the purpose and priority of the study, CI, CR, and CL was employed as mediators amongst the relationship between CSR and FP. Thus, future research should consider other mediators or moderators in such a relationship to see how CSR generates outcomes in the new associations.Practical implicationsThe study regarding the role of CSR in enhancing the performance of SMEs can motivate firm's chief executive officers (CEOs) to be proactive in getting involved and practising CSR in a consistent manner. Second, the above discussion draws a very important implication for the executive level, the management level of the enterprise, which enterprises should balance the interests of business, customers, other stakeholders, the environment and society in order to optimise CSR outcomes for improving competitiveness and developing sustainably. This implication is particularly important to the survival and development of SMEs in a challenging emerging economy.Social implicationsThe study widens the literature regarding relationship between CSR and SMEs' performance. Besides, the study supports stakeholder theory that explains why CSR positively affects firm's performance. The significant mediating roles of CI, CR and CL were positively confirmed in the study. Although previous studies determined that such roles are strategic source of competitive advantages of enterprises, however, how CSR involved in enhancing the roles has not been deeply explored and integrated. Third, the findings of the study support the resource-based view (RBV) and resource-based perspective that explains why firm should engage in CSR activities, and CI, CR and CL can enhance firm's performance by providing strategic source of competitive advantages that facilitate business to improve its performance in sustainable direction.Originality/valueTo the best of the authors' knowledge, the current literature on CSR and FP shows that, to date, there has been little empirical research on the mediating mechanism of CI, CR and CL in the link between CSR and FP for SMEs. The findings of the study may have great implications for entrepreneurs and top management with respect to the strategic perspectives to drive the businesses and to improve firm's performance in a sustainable direction in the context of emerging markets. In addition, the finding might be of great interest to – and motivate – SMEs' managers to engage with CSR actions where such businesses were or are situated during and after the coronavirus disease-2019 (COVID-19) pandemic. By that understanding, the Government might allow for innovative and groundbreaking policies or the reformation of old policies to leverage businesses to promote their strengths towards sustainable development in the new economic settings. The findings of the study may be a significant contribution to SMEs in Vietnam and in other emerging economies.

Corporate governance, board connections and remuneration

AbstractGood corporate governance underpins good corporate social responsibility (CSR) through value‐creating stakeholder relationships. When properly composed and compensated, the board of directors, an important corporate governance mechanism, plays an efficient monitoring role, reducing agency cost. Exploring board connections and remuneration of the top 100 listed firms in the Stock Exchange of Thailand as a case study, we find evidence supporting agency cost of board connections such that politically connected board members are paid higher. However, politically connected board members play an effective monitoring role in setting top management pay, supporting stewardship and resource dependency theories. Our case study highlights the importance of balancing boards of directors' compositions and remunerations to achieve CSR outcomes and value creation among stakeholders.

An examination of antecedents and performance outcomes of corporate social responsibility: evidence from the petroleum industry

This study examines the antecedents and performance outcomes of corporate social responsibility (CSR) in a quality management framework, using data from organizations in the oil and gas industry in Iran. Building upon the stakeholder theory of the firm, this study examines the relative importance of top management support and supplier quality in leading CSR. This study also examines whether CSR mediates the effect of top management support on internal quality results. Data were collected by administrating a survey to managers in the petroleum industry in Iran. We use structural equation modeling to examine our research questions. The findings show that both top management support and supplier quality drive CSR. The results present a new direction to how quality management and CSR can promote organizational quality, and the study provides a practical framework that shows how managers can design, develop, and maintain sustainable quality systems through emphasizing CSR.

Past, Present, and Future of Corporate Social Responsibility and Earnings Management Research

For decades, corporate social responsibility (CSR) has been an area at the heart of business research. The aspects of CSR that researchers have been focusing on have grown exponentially. Most research efforts have dwelled on its positive effects, including good behavioural changes, promising financial performance, social investment and development, and environmental preservation and protection. On the other hand, several scholars have questioned the credibility of CSR and its link to unethical financial conduct, particularly earnings management. This review paper uses a systematic literature review to conduct bibliometric analysis, content analysis, and thematic analysis in order to identify trends and outcomes of CSR reporting and earnings management research. The literature review search is guided by PRISMA and analyses 152 Scopus-indexed articles between 2005 and 2021. As a result, this paper reveals the most influential authors and articles, leading journals and countries, and research cluster networks. This review also outlines the theoretical perspectives and future direction of CSR and earnings management research. In addition, this review paper provides critical and beneficial insights for stakeholders and researchers.

The importance of congruence between stakeholder prosocial motivation and CSR attributions: effects on stakeholders’ donations and sense-making of prosocial identities

ABSTRACT Stakeholders’ support is of vital importance to the success of many corporate social responsibility (CSR) programs. This study investigates the role of CSR communication in facilitating donation and generating positive attitudes towards corporations, by examining the interaction between stakeholders’ personal prosocial motivations of supporting CSR programs and their attributions of the corporations’ motives behind CSR. An online 2 × 2 factorial experiment with 373 participants found that personal belief-based altruistic motivations and the perceived social corporate motive will lead to the generalization of personal and organizational prosocial identities, stakeholders’ identification with the corporation, and their positive attitude towards the corporation. The findings also attested to the interaction effect between stakeholders’ prosocial motivations and the perceived CSR attributions on subsequent participation in stakeholder-support CSR programs. This study contributed to the existing CSR literature by revealing how corporate factors interact with personal factors to influence CSR outcomes and enriched our understanding of how stakeholder-support CSR programs could benefit for-profit and non-profit sectors at the same time.

Unleashing the Potential Role of CSR and Altruistic Values to Foster Pro-Environmental Behavior by Hotel Employees.

The hotel sector, around the globe, has a bad reputation due to its oversized carbon footprint. Therefore, this sector requires different approaches to improve its environmental management efforts. In this regard, the importance of employees’ pro-environmental behavior (PEB) has been recently discussed to reduce an enterprise’s carbon footprint. Reflecting this, the current work aims to improve PEB of employees as an outcome of corporate social responsibility (CSR) and altruistic values (ALV) in the hotel enterprises of an emerging economy. A total of 489 valid responses was collected from hotel employees, which were then analyzed through structural equation modeling (SEM). Different hypotheses were validated by employing SEM, and the results confirmed that CSR, directly and indirectly, via ALV as a mediator, improves PEB. The current work offers insights into the hotel industry for improving its environmental footprint through CSR and ALV. Moreover, academically, the current work advances the literature on CSR and environmental management from the perspective of hotel enterprises and by highlighting the role of individual values, especially ALV.

Corporate Social Responsibility and Pro-Environmental Behavior of the Individuals from the Perspective of Protection Motivation Theory

Several research studies have investigated the relationship between corporate social responsibility (CSR) and pro-environmental behavior of individuals in the industrial context (considering the employees as individuals) while ignoring the non-industrial context. Climate change and related issues associated with the interaction of humans with the environment are of great importance in today’s context, hence, it is equally important to test such a relationship in a non-industrial context. Therefore, the current study aims to investigate the relationship between CSR and pro-environmental behavior of students (SPEB) in the higher education sector of Pakistan. Given that university students are more inclined to act pro-environmentally, as they partake in different climate change activities and are part of the debate on the global environmental crisis, considering this sector to promote SPEB is of the utmost importance. The current study also proposes emotional affinity towards students (EATN) as a mediator between the proposed relationship. The current study data were collected from university students (n = 656) studying in different universities of Pakistan. The results were validated by employing the structural equation modeling technique (SEM). The results confirmed that there exists a positive association between CSR perception of a university and SPEB, and EATN partially mediates this relationship. The findings of the current study will be helpful to the higher education policymakers in Pakistan to mitigate the country’s environmental footprint by promoting the sustainable behavior of students as an outcome of CSR. Moreover, these findings will also be helpful to the academia for policymaking pertinent to educational governance.

A stakeholders' attributions approach to integrating normative, descriptive, and instrumental corporate social responsibility

AbstractAlthough there is an extensive body of research that empirically examines the antecedents and outcomes of corporate social responsibility (CSR), much less attention has been accorded to theory development that would suggest why firms engage in CSR, when, and how these initiatives pay off. In this paper, we propose an integrated model of the relationships among the ethical base for engaging in CSR, the pragmatic reality of business–society relationships, and firm strategic outcomes (e.g., normative, descriptive, and instrumental CSR, respectively). Specifically, we consider that a firm's ethical approach to CSR informs the actions and practices through which the firm pragmatically interacts with society. We argue that stakeholders interpret a firm's social performance as reaffirming, repairing, reinforcing, or reducing their perceptions of the firm's reputation—leading to attributions of trust/suspicion that affect firm outcomes. We conclude with the implications of our framework for future research and managerial practice.

An investigation of employee perception of micro-corporate social responsibility and societal behavior: a moderated-mediated model

PurposeThe micro-level research investigating employees' attitudinal, behavioral and psychological reactions to corporate social responsibility (CSR) has recently been expanded within CSR literature. Based on two interrelated social psychological theories, such as the theory of social information processing and the theory of social learning, this study examines the impact of perceived CSR–community (PCSRc; a micro-CSR area) on societal behavior (SB; a micro-level social work) at the employee level of analysis.Design/methodology/approachThis study recruited 440 bank employees of Bangladesh through a survey method and ran structural equation modeling to test the proposed measurement model and structural relationships in AMOS.FindingsThe study's outcomes report that PCSRc is positively related to SB and CSR engagement (CSRe). CSRe is also positively related to SB, and CSRe mediates the association of PCSRc and SB. CSR positivity (CSRp) moderates the direct relationship between PCSRc and CSRe and the indirect connection between PCSRc and SB via CSRe such that these relationships are significant when CSRp is high as compared to low.Research limitations/implicationsThis study focuses on highly educated employees' perception of micro-CSR initiative on micro-level social behavior in a newly emerging market context such as Bangladesh only.Practical implicationsThis study's outcomes guide policymakers to adopt CSR policy and its implementation strategies, accordingly, to employees' attitudinal, behavioral and psychological reactions to CSR.Social implicationsThis research can be used to steer the behavior of employees within society. It will eventually also have a positive influence on the perception of society toward the organization.Originality/valueThis study's originality is to find CSRe as a new intervening mechanism and CSRp as a new boundary condition of organizational CSR and employees' behavioral outcomes in the micro-CSR literature. The first study investigates the connections of three micro-constructs together, such as a micro (individual)-level analysis, a micro-CSR area and a micro-level social work setting.

Taking social responsibilities overseas? The learning paths and performance consequences of Chinese multinationals

Corporate social responsibility (CSR) has been seen as an effective strategy that emerging market multinational enterprises increasingly adopt in order to cope with the liability of origin, yet much less attention has been paid to the micro-foundations of such a strategy. It remains less explored as to how CSR is leveraged by individuals—that is, expatriates. Addressing this research gap, a total of 150 valid survey responses from 38 Chinese multinationals were tested using the structural equation modeling technique. The results show that expatriates’ cross-cultural competence and engagement in CSR facilitate the learning efficiency of subsidiaries. The findings also suggest that expatriates’ effort positively mediates the relationship between CSR and performance outcomes (at both individual level and organizational level). Embracing the micro-foundations perspective in CSR research, this study offers both theoretical and practical implications for future international management research.

Exploring the relationship between corporate social responsibility and the marketing performance of professional sport organisations in South Africa

There has been a significant increase in research around Corporate Social Responsibility (CSR) in the sport management context and it has been argued that CSR outcomes have marketing implications. Despite this increase, there is a gap in identifying the influence that CSR initiatives have on marketing performance within a professional sport management context. Moreover, the South African sport industry is rapidly professionalising with a need for the application of business management practices to the unique sport industry. This study explored the relationship between CSR and the marketing performance of selected professional sport organisations across South Africa. Six organisations were selected, representative of the three major professional sport codes in the country, namely cricket, rugby and soccer. Following a qualitative research approach, key personnel at the organisations were purposefully selected for in-depth interviews. Thematic analysis was conducted and the following core themes emerged: marketing objectives; income/revenue growth; marketing share; and CSR initiatives. The study proposed a set of criteria to assess the influence of CSR on marketing performance, which included: tickets and sales; brand loyalty; brand perception; media coverage; and sponsorship. The study clarifies the relationship between CSR and marketing performance in the South African professional sport environment and presents policy and practice-based recommendations based on these findings.

Corporate performance patterns of Canadian listed firms: Balancing financial and corporate social responsibility outcomes

AbstractBased on stakeholder theory and considering the conflicting performance interests of a wide range of stakeholders, this research investigates corporate performance patterns using a cluster analysis of financial, social, and environmental performance dimensions. An analysis of a Canadian sample of 771 company‐year observations for the period 2014–2018 reveals three types of corporate performance: financially focused performance, balanced performance, and corporate social responsibility (CSR)‐focused performance. Firms in the largest cluster, financially focused performance, deliver poor sustainable performance and prioritize financial performance over social and environmental performance. The CSR‐focused performance cluster scores low for financial performance and high for environmental and social performance. The balanced‐performance cluster also has higher levels of sustainable performance but is the smallest cluster, accounting for a quarter of the sample. Overall, this study presents a portrait of corporate performance balancing financial and CSR objectives and the evolution of this activity over the research period.

Impact of corporate social responsibility (CSR) awareness, affordability and management system sophistication on CSR performance

PurposeThis paper aims to examine the impact of three key factors — corporate social responsibility (CSR) awareness, CSR affordability and CSR management system (CSRMS) sophistication—on the CSR performance of Japanese firms.Design/methodology/approachUsing responses to 36 items developed on the Global CSR standard of ISO26000, two CSR indexes were constructed to assess the CSR management system sophistication and performance of Japanese firms. The relationship between the three key variables (CSR awareness, affordability and management system sophistication) and CSR performance was then examined through a partial least squares (PLS)-based structural equation model. Data were collected through a questionnaire survey of 146 firms.FindingsThe results of the study found a positive relationship between CSR performance and three exogenous variables (CSR awareness, affordability and management system sophistication). Furthermore, the study found that CSRMS sophistication played a mediating role in the relationship between CSR performance and firms' CSR awareness and affordability.Research limitations/implicationsThe study was limited to examining the CSR practices of a major province in Japan, which may hinder the generalisation of the findings to the rest of the country. Moreover, the data used for assessing the variables in this study were self-reported by the participating firms, in addition to being cross-sectional. The findings of this study clarified areas that policymakers, including Japan's business associations–Keidanren and Keizai Doyukai, and other relevant parties need to focus on for further improving CSR performances of Japanese firms.Originality/valueThis study highlights the role CSR awareness, affordability and CSRMS sophistication play in improving CSR performance. On the one hand, it identifies the critical role CSRMS plays in mediating the relationship among CSR performance, awareness and affordability. On the other hand, it advances CSR theory providing insight for practitioners to generate positive CSR outcomes.