Abstract

This research aims to investigate how firms’ Corporate Social Responsibility (CSR) perception and disclosure derive accounting, market, and perception-based Firms’ Financial Performance (FFP) through the serial mediation of individual-level organizational identification (OID) and employees' innovative job performance (EIJP). Philosophically, this research comes under the beliefs or worldview of postpositivism and employed a quantitative research design. And thus, the approach to theory development is deductive. Multi-method, multi-source and multilevel data with temporal breaks are collected from 60 manufacturing firms listed on the Pakistan Stock Exchange (PSE). Primary data are collected by following the survey strategy and by conducting multiple surveys. While the secondary data are collected from the annual and sustainability reports published by selected firms on their official websites. This research found the serial mediation of OID and employees’ innovative job performance on the CSR-FFP relationship. Our results will assist the management of the firms to understand the strategic implications of their CSR initiatives. In particular, this research contributed to understand why CSR is viewed to have strategic importance for the firms and how social identity theory (SIT) might be utilized in such endeavors.

摘要

本研究旨在探讨企业的企业社会责任 (CSR) 认知和披露如何通过个人层面的组织认同 (OID) 和员工创新意识的连续中介推导出基于会计、市场和认知的企业财务绩效 (FFP)。工作绩效（EIJP）。从哲学上讲，这项研究属于后实证主义的信仰或世界观，并采用了定量研究设计。因此，理论发展的方法是演绎性的。从在巴基斯坦证券交易所 (PSE) 上市的 60 家制造公司收集了具有时间间隔的多方法、多源和多级数据。主要数据是通过遵循调查策略和进行多项调查来收集的。二手数据是从选定公司在其官方网站上发布的年度和可持续发展报告中收集的。本研究发现 OID 和员工创新工作绩效对 CSR-FFP 关系的连续中介作用。我们的结果将有助于公司管理层了解其 CSR 计划的战略意义。特别是，这项研究有助于理解为什么企业社会责任被视为对公司具有战略重要性，以及如何在此类努力中利用社会认同理论 (SIT)。