加纳跨国子公司的企业社会责任战略实践、战略定位和商业价值创造

IF 3.1 Q2 BUSINESS Society and Business Review Pub Date : 2021-10-15 DOI:10.1108/sbr-02-2021-0021
A. Anlesinya, J. Abugre
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引用次数: 7

摘要

目的本研究旨在探讨策略性企业社会责任实践对企业价值创造的直接影响,同时考虑战略导向的调节和中介作用。设计/方法/方法它使用了118家企业社会责任密集型跨国子公司的数据,这些子公司在加纳的五个主要不同行业中运营,并通过Hayes的PROCESS Macro应用层次回归和自引导进行分析。研究结果表明,企业社会责任战略实践(包括企业社会责任战略规划、企业社会责任战略实施和企业社会责任战略定位)对跨国子公司的商业价值创造具有显著的正向作用。战略导向对企业价值创造具有显著的直接预测作用,并进一步中介了企业价值创造与企业社会责任三种战略实践之间的关系。然而,它并没有缓和企业社会责任战略实践对企业价值创造的影响。原创性/价值本研究通过证明跨国公司(MNCs)的战略社会责任实践与其子公司在东道国共同增长的承诺是平行的,验证并增加了战略社会责任和商业价值创造理论的知识。同样,它提供了对跨国公司的战略导向在战略企业社会责任实践和商业价值创造中的双重作用的更好理解,从而提供了有关影响企业战略企业社会责任实践的战略商业价值的潜在经济过程和背景的有价值的信息。
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Strategic CSR practices, strategic orientation and business value creation among multinational subsidiaries in Ghana
Purpose This study aims to examine the direct influence of strategic corporate social responsibility (CSR) practices on business value creation while accounting for the moderating and mediating roles of strategic orientation. Design/methodology/approach It used data from 118 CSR-intensive multinational subsidiaries operating in five major different industries in Ghana and applied hierarchical regression and bootstrapping via Hayes’ PROCESS Macro for the analyses. Findings The results showed that strategic CSR practices comprising of strategic CSR planning, strategic CSR implementation and strategic CSR positioning contribute positively and significantly to business value creation of multinational subsidiaries. Moreover, it found that strategic orientation has directly predicted business value creation significantly and further mediated the nexus between business value creation and the three strategic CSR practices. However, it did not moderate the influence of strategic CSR practices on business value creation. Originality/value The study validates and adds to the knowledge on strategic CSR and business value creation theory by demonstrating that strategic CSR practices of multinational corporation (MNCs) are parallel to their subsidiaries’ commitment to shared growth in host countries. Similarly, it provides a better understanding of the dual roles of MNCs’ strategic orientation on strategic CSR practices and business value creation, thereby offering valuable information about the underlying economic process and context that can affect the strategic business value of firms’ strategic CSR practices.
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来源期刊
CiteScore
5.60
自引率
18.80%
发文量
35
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