Companies and organisations apply non-financial performance measures, such as human capital, brand equity and customer assets as corporate brand amplifier as well as to complement indicators of traditional financial measures. It is crucial to understand how companies and organisations may use non-financial assets to create value for their stakeholders. Using customer perception data from the Extended Performance Satisfaction Index (EPSI) Rating database, this study evaluates the relationship between customer satisfaction and corporate social responsibility (CSR). We apply the EPSI model¹ 1 In some research the model is referred to as the European customer satisfaction index (ECSI) model. and find a positive relationship between CSR and customer satisfaction, mediated by the effect of CSR on company image. Furthermore, there are non-linear relationships between CSR and customer satisfaction, leading to a proposed CSR-effect curve. From a managerial perspective, the effect of CSR on customer satisfaction is a function of the company’s perceived efforts related to CSR. Hence, an improvement in CSR ratings from customers is expected to impact the business’ bottom line, since improvement in customer satisfaction is known to positively impact financial performance.

公司和组织将非财务绩效指标（例如人力资本，品牌资产和客户资产）用作公司品牌放大剂，并对传统财务指标进行补充。了解公司和组织如何利用非金融资产为其利益相关者创造价值至关重要。本研究使用扩展绩效满意度指数（EPSI）评估数据库中的客户感知数据，评估了客户满意度与企业社会责任（CSR）之间的关系。我们应用EPSI模型¹ 1在某些研究中，该模型被称为欧洲客户满意度指数（ECSI）模型。 并通过企业社会责任对公司形象的影响来介导企业社会责任与客户满意度之间存在正相关关系。此外，企业社会责任与客户满意度之间存在非线性关系，从而得出了拟议的企业社会责任效果曲线。从管理者的角度来看，企业社会责任对客户满意度的影响是公司在企业社会责任方面所付出努力的函数。因此，由于已知客户满意度的提高会对财务业绩产生积极影响，因此，期望客户提高CSR评级会影响企业的盈利。