Corporate social responsibility and firm performance

IF 3.6 4区管理学 Q2 MANAGEMENT Total Quality Management & Business Excellence Pub Date : 2022-07-04 DOI:10.1080/14783363.2022.2092467

Inayat Khan, Ming Jia, Xue Lei, Ruiyang Niu, Javed Khan, Zelin Tong

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引用次数: 6

Abstract

Building on the stakeholder-management and legitimacy literature, we argue that concern about stakeholders’ reactions may cause firms to keep silent about their charitable donations. This study attempted to determine the influence of silent charitable donations on firm performance and its size and CEO salary. The sample of this study was listed non-state-owned enterprises (non-SOE) in China from 2009 to 2015 that make donations and do not include these philanthropic donations information in CSR reports. Data were collected from multiple sources, including the CSMAR database and the annual and CSR reports of the selected firms. The regression model was used to test the main effect. Results show that the silent donations of firms positively influence their performance. Moreover, firm size and CEO salary oppositely moderate the relationship between silent donations and firm performance. This study advances our understanding of how and under what conditions non-SOEs make silent charitable donations and enhance their performance by highlighting the important role of these donations, thereby contributing to the literature on corporate social responsibility and silent charitable donations.

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企业社会责任与企业绩效

基于利益相关者管理和合法性文献，我们认为对利益相关者反应的关注可能导致公司对其慈善捐赠保持沉默。本研究试图确定无声慈善捐赠对公司绩效、规模和CEO薪酬的影响。本研究的样本为2009年至2015年在中国上市的非国有企业(non-SOE)，这些企业在企业社会责任报告中没有包含这些慈善捐赠信息。数据从多个来源收集，包括CSMAR数据库和选定公司的年度和企业社会责任报告。采用回归模型检验主效应。结果表明，企业的隐性捐赠对企业绩效有正向影响。此外，企业规模和CEO薪酬反向调节沉默捐赠与企业绩效的关系。本研究通过突出非国有企业无声慈善捐赠的重要作用，加深了我们对非国有企业如何以及在什么条件下进行无声慈善捐赠并提高其绩效的认识，从而对企业社会责任和无声慈善捐赠的相关文献有所贡献。

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来源期刊

Total Quality Management & Business Excellence MANAGEMENT-

CiteScore

8.90

自引率

12.80%

发文量

期刊介绍： Total Quality Management & Business Excellence is an international journal which sets out to stimulate thought and research in all aspects of total quality management and to provide a natural forum for discussion and dissemination of research results. The journal is designed to encourage interest in all matters relating to total quality management and is intended to appeal to both the academic and professional community working in this area. Total Quality Management & Business Excellence is the culture of an organization committed to customer satisfaction through continuous improvement. This culture varies both from one country to another and between different industries, but has certain essential principles which can be implemented to secure greater market share, increased profits and reduced costs. The journal provides up-to-date research, consultancy work and case studies right across the whole field including quality culture, quality strategy, quality systems, tools and techniques of total quality management and the implementation in both the manufacturing and service sectors. No topics relating to total quality management are excluded from consideration in order to develop business excellence.