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Mapping the linkage between corporate social responsibility and organizational performance along with examining the moderating effect of ownership
Journal of Public Affairs ( IF 2.7 ) Pub Date : 2022-07-29 , DOI: 10.1002/pa.2836
Ajai Pal Sharma 1 , Purnima Singh 1
Affiliation  

Environmental and social initiatives taken by organizations under corporate social responsibility (CSR) have attracted stakeholder's attention and global resonance in the recent times. Alike Western countries, the concept of corporate social responsibility is not new in India rather it has been imbibed in the tradition of Indian society to donate voluntarily for social causes. As a result, a paradigm shift has been noticed where “voluntarism” in CSR has got replaced with a mandatory obligation. This has been made mandatory through an amendment of new Companies Act, 2013. The current study through empirical observations emphases on examining the impact of CSR related activities on the organizational performance with the moderating effect of organizational ownership. A model is proposed and tested using SEM through AMOS. Data were collected from 265 respondents including senior CSR managers and other working professionals of select organizations. The results show a significant and positive relationship between CSR activities and organizational performance. It is also found that organizational ownership has no moderating effect on the relationship between activities conducted under CSR and the performance of the organizations. The analytical finding of the study has a practical implication for the managers of various organizations in the Sonbhadra district of Uttar Pradesh, India.

中文翻译:

绘制企业社会责任与组织绩效之间的联系并检查所有权的调节作用

近年来,企业社会责任 (CSR) 组织采取的环境和社会举措引起了利益相关者的关注和全球共鸣。与西方国家一样,企业社会责任的概念在印度并不新鲜,而是已经融入了印度社会为社会事业自愿捐款的传统。结果,人们注意到了范式转变,企业社会责任中的“自愿主义”已被强制性义务所取代。这已通过 2013 年新公司法的修正案成为强制性规定。目前通过实证观察进行的研究侧重于检查企业社会责任相关活动对组织绩效的影响以及组织所有权的调节作用。通过 AMOS 使用 SEM 提出并测试了一个模型。数据收集自 265 名受访者,包括高级 CSR 经理和选定组织的其他工作专业人员。结果表明,企业社会责任活动与组织绩效之间存在显着的正相关关系。研究还发现,组织所有权对企业社会责任下开展的活动与组织绩效之间的关系没有调节作用。该研究的分析结果对印度北方邦 Sonbhadra 地区各种组织的管理人员具有实际意义。研究还发现,组织所有权对企业社会责任下开展的活动与组织绩效之间的关系没有调节作用。该研究的分析结果对印度北方邦 Sonbhadra 地区各种组织的管理人员具有实际意义。研究还发现,组织所有权对企业社会责任下开展的活动与组织绩效之间的关系没有调节作用。该研究的分析结果对印度北方邦 Sonbhadra 地区各种组织的管理人员具有实际意义。
更新日期:2022-07-29
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