A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance
The effect of corporate social responsibility (CSR) on financial performance has important implications for enterprises, communities, and countries, and the significance of this issue cannot be ignored. Therefore, this paper proposes an integrated model to explain the influence of CSR on financial performance with intellectual capital as a mediator and industry type as a moderator. Empirical results indicate that intellectual capital mediates the relationship between CSR and financial performance, and industry type moderates the direct influence of CSR on financial performance. Such results have critical implications for both academia and practice.
An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance
The effect of corporate social responsibility (CSR) on financial performance has important implications for enterprises, communities, and countries, and the significance of this issue cannot be ignored. Therefore, this paper proposes an integrated model to explain the influence of CSR on financial performance with intellectual capital as a mediator and industry type as a moderator. Empirical results indicate that intellectual capital mediates the relationship between CSR and financial performance, and industry type moderates the direct influence of CSR on financial performance. Such results have critical implications for both academia and practice.
An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance
Chin-Shien Lin (author) / Ruei-Yuan Chang (author) / Van Thac Dang (author)
2015
Article (Journal)
Electronic Resource
Unknown
Metadata by DOAJ is licensed under CC BY-SA 1.0
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