The purpose of this study is to investigate the mediating role of corporate social responsibility (CSR) in between the sustainability orientation of managers and sustainable performance of small and medium enterprises (SMEs) in Tunisia. Besides that it aims to explore the impact of managers’ sustainability orientation on CSR practices, and how these activities could affect economic, social and environmental performance. The data have been collected by survey questionnaires from the owners and managers of SMEs across the manufacturing sector in Tunisia. Partial least square structural equation modelling statistical method has been used to analyse the research model using the software SmartPLS 3. The results reveal that CSR mediate the relationship between managers’ sustainability orientations and sustainability performance (except economic dimension). Moreover, the results also found that owners’ orientations towards sustainability positively influence CSR, and CSR also positively affect social and environmental sustainable performance. However, this study does not find a significant causal effect between CSR and economic sustainable performance. This study contributes to the Upper Echelon Theory by extending via empirical evidence with respect to sustainability, strategic, tactical orientations, CSR and sustainable performance. The limitations and direction for future research have been stated in this study.
The study aimed to investigate the role of CSR practices on economic sustainable performance, and it applied stakeholder theory. Further, the framework has been developed based on previous research. A quantitative method has been chosen for the research, with a random convenience technique. The sample of the study is small manufacturers in Tunisia, and 53 questionnaires have been analyzed. The findings have provided that socially responsible practices have not effected on enterprises’ economic sustainable performance. However, the study has provided further explanations, discussion, and a direction for future research.
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