企业社会责任-企业绩效关系中的制度门槛效应:PSTR方法

IF 3.6 4区 管理学 Q2 MANAGEMENT Total Quality Management & Business Excellence Pub Date : 2023-05-12 DOI:10.1080/14783363.2023.2210065
Wafa Ghardallou
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引用次数: 0

摘要

本研究考察了企业社会责任与企业绩效之间的关系是否随正式制度和非正式制度的质量而变化。通过将制度质量作为一个阈值变量,特别考察了这种关系的非线性。用衡量监管效率质量的综合指数来衡量正式制度,用自我提升和自我超越指数来衡量非正式价值观的质量。通过对2015-2021年期间24个新兴国家402家企业的面板平滑阈值回归分析,研究结果表明,企业社会责任与企业绩效之间存在非线性联系。特别是,存在一个监管质量和自我超越水平的阈值,超过这两个阈值,企业社会责任会提高企业的盈利能力,而企业社会责任会阻碍企业的绩效,以实现更高水平的自我提升价值。通过分析这些非正式或正式的制度在企业与社会责任相关的行动中是否明显,管理者可以更好地确定战略重点存在于何处。
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Institutions threshold effect in the corporate social responsibility-corporate performance relationship: a PSTR approach
The present study investigates whether the relationship between corporate social responsibility (CSR) and business performance varies with the quality of formal and informal institutions. It particularly examines the non linearity of this relationship by considering the institutional quality as a threshold variable. The composite index measuring the regulatory efficiency quality is used to measure formal institutions, whereas indexes of self-enhancement and Self-transcendence are used to proxy the quality of informal values. Relying on a Panel Smooth Threshold Regression for 402 firms in 24 emerging countries over the period 2015-2021, findings indicate a non-linear link between CSR and firm performance. Particularly, there is a regulatory quality and Self-transcendence levels thresholds, beyond them CSR increases the corporate profitability whereas CSR impedes firm performance for higher levels of self-enhancement values. Managers can better identify where strategic priorities exist by analyzing whether these informal or formal institutions are evident in businesses’ actions connected to social responsibility.
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来源期刊
CiteScore
8.90
自引率
12.80%
发文量
52
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.
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