Prior confronting findings on the association between corporate social responsibility and profitability show that some aspects remain to be clarified about this binomial. Contributing to this body of research is particularly interesting in the case of the exporters to understand the role that corporate social responsibility may play in improving export performance. This study aims to determine the impact of firms' corporate social responsibility efforts on their export performance by examining innovation and the legal form of the organization as factors that could affect this relationship. Using data from 107 agri-food companies, we found that corporate social responsibility has no direct effect on export performance. However, our results show that innovation serves as a mediator in this relationship. It was also found that companies that adopt associative legal forms (i.e., cooperatives) benefit more from their social responsibility practices than companies that adopt non-associative legal forms.

中文翻译：

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利益相关者视角下的企业社会责任与出口绩效：创新的中介与法律形式的调节

先前关于企业社会责任与盈利能力之间关联的研究结果表明，关于这一二项式，某些方面仍有待澄清。对出口商来说，为这一研究机构做出贡献特别有趣，以了解企业社会责任在提高出口绩效方面可能发挥的作用。本研究旨在通过检查创新和组织的法律形式作为可能影响这种关系的因素来确定公司的企业社会责任努力对其出口绩效的影响。使用 107 家农产品公司的数据，我们发现企业社会责任对出口绩效没有直接影响。然而，我们的结果表明，创新在这种关系中起着中介作用。