The impact of corporate social responsibility decoupling on financial performance: the role of customer structure and operational slack

被引:10
|
作者
He, Chang [1 ]
Jia, Fu [2 ,3 ]
Wang, Liukai [4 ]
Chen, Lujie [5 ]
Fernandes, Kieran [6 ]
机构
[1] China Univ Min & Technol, Sch Management, Beijing, Peoples R China
[2] Capital Univ Econ & Business, Coll Business Adm, Beijing, Peoples R China
[3] Univ York, Sch Business & Soc, York, England
[4] Univ Sci & Technol Beijing, Beijing, Peoples R China
[5] Xian Jiaotong Liverpool Univ, Int Business Sch Suzhou, Suzhou, Peoples R China
[6] Univ Durham, Dept Management, Business Sch, Durham, England
基金
国家教育部科学基金资助; 中国博士后科学基金; 中国国家自然科学基金;
关键词
CSR decoupling; Financial performance; Customer structure; Operational slack; ORGANIZATIONAL IDENTIFICATION; CSR; SATISFACTION; TALK; SUSTAINABILITY; DISCLOSURE; MANAGEMENT; SUPPLIERS; COMPANY; LOYALTY;
D O I
10.1108/IJOPM-08-2022-0521
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
PurposeCorporate social responsibility (CSR) decoupling indicates a misalignment between how firms report CSR and what firms actually practice with respect to CSR. The purpose of this paper is to examine the relationship between CSR decoupling and financial performance and the factors affecting this relationship.Design/methodology/approachThis paper collects and combines secondary panel data from multiple sources of Chinese listed firms from 2008 to 2020 to test the direct impact of CSR decoupling on firms' financial performance and the moderating role of customer structure and operational slack.FindingsThis paper finds that CSR decoupling is negatively associated with firms' financial performance. These findings further suggest that the negative relationship can be suppressed by customer stability and operational slack, but amplified by customer concentration. These conclusions remain robust to alternate measures of independent and dependent variables and narrower samples.Originality/valueIn the literature, the effect of CSR on firms' financial performance is inconclusive. This is the first study to examine the impact of CSR decoupling on firms' financial performance and the factors affecting this relationship. This paper contributes to the CSR decoupling literature from an operations and supply chain management perspective.
引用
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页码:1859 / 1890
页数:32
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