The study empirically investigates the relationship between corporate social responsibility (CSR) and organizational performance from the perspective of European multinational firms. Further, the study examines the effectiveness of corporate reputation as a moderator on CSR-organizational performance linkages. Final data comprised 340 responses collected from senior executives/managers working in European multinational firms. A two-stage approach was used to analyze the association: stage 1 involved theoretical model construction using the strategic paradigm of literature; in stage 2, hierarchical regression analysis was performed to examine the relevant relationships. Results have shown that CSR, when exercised towards external stakeholders, influences organizational performance. Moreover, this influence has been found to vary between well-established, reputable firms and business firms with weaker reputations.

该研究从欧洲跨国公司的角度实证研究了企业社会责任（CSR）与组织绩效之间的关系。此外，该研究还考察了企业声誉作为协调企业社会责任与组织绩效联系的主持人的有效性。最终数据包括从在欧洲跨国公司工作的高级管理人员/经理收集的340份答复。采用了两阶段的方法来分析这种关联：第一阶段涉及使用文学的战略范式构建理论模型；在阶段2中，进行了层次回归分析以检查相关关系。结果表明，对外部利益相关者行使企业社会责任会影响组织绩效。而且，