组织承诺与企业社会责任的关系——综合可持续发展平衡计分卡框架下的环境绩效

K. Rae, J. Sand, D. Gadenne
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引用次数: 6

摘要

本研究探讨组织承诺是否与组织内部过程中可持续发展方面的企业社会责任绩效相关。结构方程模型检验了:(1)高管员工的情感性和延续性组织承诺与组织传统的价值创造内部过程之间的两个顺序直接关联;(2)传统价值创造内部过程与可持续价值创造内部过程中组织的企业社会责任绩效。SEM结果表明,情感承诺与企业社会责任绩效在可持续价值创造的内部过程中存在间接关联,并受传统价值创造内部过程的中介作用。研究结果支持在卡普兰和诺顿的战略图中描述的可持续性平衡计分卡(SBSC)中集成的可持续性内部过程。当员工拥有较高的情感组织承诺水平时,组织可能会开发出促进企业社会责任结果特征的内部流程。未来的研究可以调查企业社会责任绩效中更广泛的环境结果。
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The Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework
This study investigates whether organisational commitment is associated with organisations‘CSR performance within sustainability aspects of their internal process. A structural equation model (SEM) tested two sequential direct associations between: (1) senior management employees‘ affective and continuance organisational commitment and organisations‘ conventional value-creating internal processes; (2) conventional value-creating internal processes and organisations‘ CSR performance within sustainability value-creating internal process. The SEM results show an indirect association between affective commitment and CSR performance within sustainability value-creating internal process, which is mediated by the conventional value-creating internal processes. The findings support an integrated sustainability internal process within a sustainability balanced scorecard (SBSC) as depicted in Kaplan and Norton‘s strategy map. Organisations may develop internal processes that promote CSR outcome characteristics when employees possess higher levels of affective organisational commitment. Future research could investigate a broader  range of environmental outcomes within CSR performance.
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