An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

被引：91
|
作者：
Lin, Chin-Shien [1 ]
Chang, Ruei-Yuan [2 ]
Van Thac Dang [1 ]
机构：
[1] Natl Chung Hsing Univ, Dept Business Adm, Taichung 402, Taiwan
[2] Ming Dao Univ, Dept Hospitality Management, Taichung 402, Taiwan
来源：
SUSTAINABILITY | 2015年 / 7卷 / 07期
关键词：
corporate social responsibility; intellectual capital; industry types; financial performance; structural equation modeling; RESOURCE-BASED VIEW; STAKEHOLDER THEORY; ENVIRONMENTAL PERFORMANCE; ORGANIZATIONAL CAPABILITIES; MANAGEMENT; INDUSTRY; FIRM; KNOWLEDGE; CSR; PERSPECTIVE;
D O I：
10.3390/su7078292
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
The effect of corporate social responsibility (CSR) on financial performance has important implications for enterprises, communities, and countries, and the significance of this issue cannot be ignored. Therefore, this paper proposes an integrated model to explain the influence of CSR on financial performance with intellectual capital as a mediator and industry type as a moderator. Empirical results indicate that intellectual capital mediates the relationship between CSR and financial performance, and industry type moderates the direct influence of CSR on financial performance. Such results have critical implications for both academia and practice.
引用
收藏
页码：8292 / 8311
页数：20
相关论文
共 50 条
  • [1] CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE - IS THERE A LINK?
    Skare, Marinko
    Golja, Tea
    [J]. 5TH INTERNATIONAL SCIENTIFIC CONFERENCE ENTREPRENEURSHIP AND MACROECONOMIC MANAGEMENT: REFLECTIONS ON THE WORLD IN TURMOIL, VOL 2, 2011, : 1521 - +
  • [2] CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE FINANCIAL PERFORMANCE - IS THERE A LINK?
    Skare, Marinko
    Golja, Tea
    [J]. ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA, 2012, 25 : 215 - 242
  • [3] Corporate Opacity, Corporate Social Responsibility, and Financial Performance
    Kim, Sooin
    Yoo, Jungmin
    [J]. FINANCE RESEARCH LETTERS, 2022, 49
  • [4] Corporate social responsibility and financial performance
    Elouidani, Abdelkbir
    Zoubir, Faical
    [J]. AFRICAN JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2015, 4 (01) : 74 - 85
  • [5] A Research on the Influence of Corporate Financial Performance and Corporate Social Responsibility
    Wang Meichen
    [J]. PROCEEDINGS OF THE 8TH EURO-ASIA CONFERENCE ON ENVIRONMENT AND CSR: TOURISM, MICE, HOSPITALITY MANAGEMENT AND EDUCATION SESSION, PT II, 2012, : 182 - 189
  • [6] How historical and social aspirations reshape the relationship between corporate financial performance and corporate social responsibility
    Saridakis, Charalampos
    Angelidou, Sofia
    Woodside, Arch G.
    [J]. JOURNAL OF BUSINESS RESEARCH, 2023, 157
  • [7] How does social trust affect corporate financial performance? The mediating role of corporate social responsibility
    Jung, Jae C.
    Im, Junyon
    [J]. BUSINESS ETHICS THE ENVIRONMENT & RESPONSIBILITY, 2023, 32 (01): : 236 - 255
  • [8] How does corporate social responsibility influence firm financial performance?
    Ben Saad, Sourour
    Belkacem, Lotfi
    [J]. CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2022, 22 (01): : 1 - 22
  • [9] Corporate social responsibility and hotel financial performance
    Babajee, Reena Bhattu
    Seetanah, Boopen
    Nunkoo, Robin
    Gopy-Ramdhany, Narvada
    [J]. JOURNAL OF HOSPITALITY MARKETING & MANAGEMENT, 2022, 31 (02) : 226 - 246
  • [10] Financial Performance Gaps and Corporate Social Responsibility
    Deng, Xinming
    Long, Xianyi
    [J]. SUSTAINABILITY, 2019, 11 (12)
12345