The Impact of Corporate Social Responsibility Performance Feedback on Corporate Social Responsibility Performance

Lee, Jae-Eun; Yang, Young Soo

doi:10.3389/fpsyg.2022.893193

Cited by 12 publications

(6 citation statements)

References 59 publications

(109 reference statements)

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“…Several studies examined the factors predicting CSR decoupling including institutional environment (e.g., Luo et al, 2017; Marquis et al, 2016; Marquis & Qian, 2014; Tashman et al, 2019), executive characteristics (Sauerwald & Su, 2019), and other factors. With few exceptions (Wang et al 2022; Lee & Yang, 2022), the behavioral consequences of CSP on CSR decoupling are rarely discussed. Moreover, numerous studies examine CSR's impact on firms' outcomes, including competitive advantage (Greening & Turban, 2000), corporate financial performance (see a review: Orlitzky et al, 2003), attractiveness to investors (Graves & Waddock, 1994) and systematic risk (Albuquerque et al, 2019), but very few analyze the effect of attainment discrepancy in CSP.…”

Section: Discussionmentioning

confidence: 99%

Corporate social performance feedback and corporate social responsibility decoupling in China: The salience of legitimacy and/or efficiency

Xue,

Xu,

Chen

2024

Corp Soc Responsibility Env

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Despite its detrimental effects, corporate social responsibility (CSR) decoupling has been underexamined in the literature. This research explores why and how companies engage in CSR decoupling from the perspective of behavioral theory of social performance. We contend that legitimacy threats drive firms with corporate social performance (CSP) below stakeholder expectations toward substantive CSR initiatives, which reduces CSR decoupling. In contrast, efficiency deficit drives firms with CSP above stakeholder expectations toward symbolic CSR initiatives, increasing CSR decoupling. Building upon literature on issue salience, these relationships are moderated by industry culpability and earnings pressure. A longitudinal analysis was conducted on Heckman two‐stage estimation using a sample of 5166 Chinese publicly listed firms from 2010 to 2019, which supports our hypotheses. Additionally, the findings remain robust after rigorous tests. This study contributes to the CSR literature by shedding light on the impact of CSP feedback on CSR decoupling and enriches the behavioral theory of social performance by incorporating the perspective on CSP feedback through issue salience.

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Section: Discussionmentioning

confidence: 99%

Corporate social performance feedback and corporate social responsibility decoupling in China: The salience of legitimacy and/or efficiency

Xue,

Xu,

Chen

2024

Corp Soc Responsibility Env

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“…While an analysis of the influence of CSR on business performance has yielded inconsistent results, many academics are still interested in deepening their understanding of this relationship [9]. Many studies, for instance, suggest a direct and positive influence of CSR on business performance [10][11][12], while others have established a negative relationship [13,14] and yet others no relationship at all [15]. The unpredictable nature of this relationship may be due to the different conceptualizations of CSR and business performance, the difference in the scales and models used to measure these variables, the diversity in the methodologies and differences in the situational contexts.…”

Section: Introductionmentioning

confidence: 99%

The Relationship of Corporate Social Responsibility with Business Performance—A Bibliometric Literature Review

Dzage,

Szabados

2024

Sustainability

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The significant role of corporate social responsibility (CSR) in achieving sustainability and in meeting the expectations of stakeholders has been well documented. Using a collection of 2173 publications on CSR and its connections with business performance, this study conducted a bibliometric investigation using the Systematic Literature Network Analysis (SLNA) technique combined with network visualizations to demonstrate the current research trends, most topical themes and the developing areas of interest in the growing field of CSR and its linkages with business performance for an approximate period from 2004 to 2023 as published in the Scopus database of two decades. The goal was to explore the research gaps by analyzing the most cited authors and most impactful publications by year, location, subject area and document type. The study also outlined the trends by topic prevalence, commonly used keywords and citation networks based on co-occurrence and co-authorship to identify the current thematic gaps. The results reveal a mild rate of growth in scholarly interest around the field of CSR and business performance until 2022, where a manifold increase in publications was recorded. An expanding focus on human, social and organizational behavior, economic systems, financial and social performance, leadership, stakeholder management and management science was identified, although there is a scarcity of studies around issues regarding developing countries, climate change, CSR disclosure and small businesses. These findings demonstrate the current state of the research and offer interesting insights and timely research directions as a roadmap for future studies.

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“…Despite the widespread body of literature that has emerged around CSR (Bessire & Mazuyer, 2012), no consensus has been developed among the industry participants, academics or other interested parties on how CSR is being defined in the dialog, or even how to go about defining the term (Sheehy, 2015, p. 265). Ultimately, the lack of such theoretical underpinning (Latif & Sajjad, 2018) and empirical verification (DeFillipi, 1982) makes research on CSR actions “vague and intangible” (Frankental, 2001), “elusive” (Lee, 1987), “ill‐defined” (Preston & Post, 1975), “deeply flawed” (Henderson, 2001), and “complex and challenging construct to measure” (Latif & Sajjad, 2018).…”

Section: Introductionmentioning

confidence: 99%

The CSR‐19 scale: A measure of corporate social responsibility actions during COVID‐19 pandemic

Eiadat

2023

Business Ethics Env & Resp

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In this article, I developed the CSR‐19 scale to assess the perceptions company executives have of CSR actions during the COVID‐19 pandemic and to conceptualize the economic, legal, social, and environmental aspects of CSR actions as a high‐order construct. This paper's findings suggest that the legal, environmental, and social aspects of CSR actions are being perceived to positively contribute to companies' CSR actions, but the economic aspect of CSR actions is deemed to contribute negatively to companies' CSR actions. The 16‐item CSR‐19 scale shows strong evidence of reliability as well as content, convergent, and discriminant validity in a sample of 211 Jordanian companies. Managerial implications and suggestions for applying the CSR‐19 scale in future research are presented.

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The Impact of Corporate Social Responsibility Performance Feedback on Corporate Social Responsibility Performance

Cited by 12 publications

References 59 publications

Corporate social performance feedback and corporate social responsibility decoupling in China: The salience of legitimacy and/or efficiency

Corporate social performance feedback and corporate social responsibility decoupling in China: The salience of legitimacy and/or efficiency

The Relationship of Corporate Social Responsibility with Business Performance—A Bibliometric Literature Review

The CSR‐19 scale: A measure of corporate social responsibility actions during COVID‐19 pandemic

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