Purpose

This study aims to delve into the influence of corporate social responsibility on the corporate brand performance of Indian business-to-business (B2B) companies.

Design/methodology/approach

The corporate social responsibility (CSR) practices have been measured through CSR disclosure index (CDI), generated by surveying annual reports/CSR reports/websites of 131 Indian B2B firms. The same was mapped to corporate brand performance of these firms, measured as customer-based corporate brand equity, which was measured through a questionnaire-survey of purchasing managers and users working in firms that are customers to the above-mentioned firms.

Findings

The result reveals the positive influence of CSR practices in shoring up corporate brand performance.

Research limitations/implications

CDI has been developed based on CSR reporting across the stakeholder groups. However, the impact has been mapped onto one stakeholder category, the customer. The sample period was only one year, and the data is cross-sectional. Future studies may investigate the long-term effect of CSR using longitudinal data on larger data sets.

Practical implications

This study will encourage Indian B2B firms to practice CSR not only for conforming to the regulatory requirements but also as a strategic tool in strengthening the competitive advantage.

Originality/value

It is the first study of its kind to evaluate the imprint of corporate social responsibility, measured based on CSR reporting by firms, on corporate brand performance. It looks into the return earned by firms from the resources invested in CSR activities.

中文翻译：

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企业社会责任披露能否提升新兴经济体中的企业品牌绩效？来自印度的证据

目的

本研究旨在深入探讨企业社会责任对印度企业对企业 (B2B) 公司企业品牌绩效的影响。

设计/方法/方法

企业社会责任 (CSR) 实践是通过 CSR 披露指数 (CDI) 来衡量的，该指数是通过调查 131 家印度 B2B 公司的年度报告/企业社会责任报告/网站而产生的。这同样被映射到这些公司的企业品牌绩效，衡量为基于客户的企业品牌资产，这是通过对作为上述公司客户的公司的采购经理和用户进行问卷调查来衡量的。

发现

结果揭示了企业社会责任实践对支撑企业品牌绩效的积极影响。

研究限制/影响

CDI 是基于跨利益相关者群体的 CSR 报告而开发的。但是，影响已映射到一个利益相关者类别，即客户。样本期仅为一年，数据是横截面的。未来的研究可能会使用更大数据集的纵向数据来调查 CSR 的长期影响。

实际影响

这项研究将鼓励印度 B2B 公司实践企业社会责任，不仅是为了符合监管要求，而且是作为加强竞争优势的战略工具。

原创性/价值

这是同类研究中首次评估企业社会责任对企业品牌绩效的影响，根据企业的 CSR 报告进行衡量。它考察了企业从投资于企业社会责任活动的资源中获得的回报。