企业慈善事业与企业绩效:企业战略的作用

IF 3.1 Q2 BUSINESS Society and Business Review Pub Date : 2022-07-15 DOI:10.1108/sbr-12-2021-0249
Won-sang Cha, Dong-Young Rew, Joo-Youn Jung
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引用次数: 3

摘要

目的本研究旨在通过企业战略机制实证研究企业慈善事业与企业绩效之间的互动关系,设计/方法论/方法基于制度理论建立了一个理论框架,认为GSP在企业慈善事业与企业绩效之间的关系中发挥着重要的中介作用。使用2010年至2017年间115家美国上市公司的数据,使用SPSS和SAS的PROCESS宏来测试中介作用。本研究验证了GSP是影响企业慈善事业和企业绩效之间关系的间接中介。然而,不相关的多样化并不是这种关系的中介。研究局限性/含义本研究扩展了目前对制度理论的理解,以解释企业慈善事业与企业战略之间的关系。实际含义本研究有助于为企业管理者提供一个有希望的概念,即企业慈善事业可以帮助企业制定市场进入战略。原创性/价值本研究有助于为企业慈善事业、企业战略和企业绩效之间的关系提供实证证据。具体而言,本研究的发现表明,在战略条件下,企业的慈善努力更有可能影响企业业绩。
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Corporate philanthropy and firm performance: the role of corporate strategies
Purpose The purpose of this study is to empirically explore the interaction between corporate philanthropy and firm performance through the mechanism of corporate strategies, such as unrelated diversification and global strategic posture (GSP). Design/methodology/approach A theoretical framework was developed based on institutional theory to argue that GSP can play an important mediating role in the relationship between corporate philanthropy and firm performance. PROCESS macro for SPSS and SAS to test a mediation was conducted using data from 115 publicly traded US firms between 2010 and 2017. Findings This study verified that GSP acts as an indirect mediator that influences the relationship between corporate philanthropy and firm performance. However, unrelated diversification was not found to be a mediator of that relationship. Research limitations/implications This study has extended the current understanding of institutional theory to explain the relationship between corporate philanthropy and corporate strategies. Practical implications This study helps to provide corporate managers with a promising notion that corporate philanthropy can help firms with market entry strategies. Originality/value This study helps to provide empirical evidence on the relationships among corporate philanthropy, corporate strategies and firm performance. Specifically, the finding of this study indicates strategic conditions under which the firm’s philanthropic efforts are more likely to influence firm performance.
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来源期刊
CiteScore
5.60
自引率
18.80%
发文量
35
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