Aug 2026· Sustainability· Vol 18, pp. 8380· 0 citations· 52 references
Abstract
This study used an institutional perspective to analyze corporate social responsibility (CSR) practices in Vietnam, which is a developing country with institutional voids and competing normative systems. Data were collected using a survey of 463 managers of 463 Vietnamese companies. Then, a PLS-SEM model was used to assess the roles of individual-level (IND) variables and the organizational context (ORG) in CSR, as well as the influence of the external social context (EXT). The results showed that ORG is the internal factor most strongly associated with CSR (β = 0.258; p < 0.001). IND exhibits a weak negative association with CSR (β = −0.074; p = 0.033), contrary to theoretical expectations. EXT positively moderates the IND–CSR relationship, with governance and tradition being more significant than modernity. The implications suggest that CSR in transition economies may be hybrid and that there is an institutional hierarchy.
This study examines the relationship between corporate social responsibility (CSR) and financial
performance in Nigerian banks, using return on assets (ROA) and return on equity (ROE) as key
indicators. Employing panel least squares regression on data from 2019 to 2023, the results reveal
a statistically significant ne...
Henry Chinedu (PhD) Ikwuagwu· Journal of Accounting and Fi...· 0 citations
Corporate social responsibility (CSR) is widely presumed to pay. The evidence, however, remains uneven, and much of it is silent on how and when responsible conduct is converted into financial outcomes. This study examines two organisational mechanisms and one boundary condition in that conversion process. Drawing on s...
Robertson Amoah, N. Amaning, Reindolph Osei Anim· International Business Resea...· 0 citations
The primary objective was to determine the relationship between Corporate Social Responsibility (CSR) and corporate reputation. The research is justified by the growing importance of CSR as a strategic practice capable of strengthening organizational trust, legitimacy, and competitiveness, particularly in rural product...
Ebette Alejandra Chávez Trinidad, Charito Sofía Pajares Salas, S. Samán Chingay et al.· IBIMA Business Review· 0 citations
Corporate social responsibility (CSR) and organizational performance (OP) have been closely intertwined concepts, attracting sustainable interest from businesses and academics over the past two decades. However, prior reviews often lacked insight into the evolving research trends in the literature on CSR-OP, as well as...
Hong-Jiang Pu, Qian Zhang· Humanities and Social Scienc...· 0 citations
Grounded in Resource Based View (RBV), this study aims to analyze the effect of Transformational Leadership (TLe), Organizational Culture (OC), and Ethical Leadership (EL) on Corporate Social Responsibility (CSR), as well as the effect of CSR on Financial Performance (FP) of companies in Indonesia, an emerging market w...
Sany Sany, Widyanti Limanto, Michael Chan et al.· International Journal of Org...· 0 citations
