School of Management, Yang-en University, Quanzhou, Fujian Province, China.
School of Economics and Management, Shenzhen University, Shenzhen, China.
Environ Sci Pollut Res Int. 2021 Jan;28(2):2132-2145. doi: 10.1007/s11356-020-10415-w. Epub 2020 Sep 1.
The objective of this study is to understand the impact of corporate social responsibility on firm performance and measure the difference of this impact on local and foreign companies. The data collected from 83 companies were based on questionnaires of small and medium enterprise (SME) entrepreneurs of Pakistan in two times and each time within 2 months. The literature analysis method and structural equation theory are used to do the research. The results show that (i) there is a positive and significant relationship between corporate social responsibility (CSR) and the two determinants (corporate reputation and employee engagement) of company performance; (ii) for Pakistani companies, both social and environmental CSR contribute positively to firm performance; and (iii) environmental aspects of CSR are the most important to the reputation and employee commitment for Pakistani companies. This study intends to provide more empirical knowledge on how CSR contributes to corporate performance. It also proposes theoretical and practical implications, highlighting what local and foreign companies in developing countries still need to do in terms of CSR. The study provides valuable information for policymakers.
本研究旨在了解企业社会责任对企业绩效的影响，并衡量这种影响在本地和外国公司之间的差异。研究数据来自于巴基斯坦中小企业（SME）企业家的 83 家公司，在两个时间点通过问卷收集，每个时间点的时间跨度为 2 个月。研究采用文献分析方法和结构方程理论。研究结果表明：（i）企业社会责任（CSR）与公司绩效的两个决定因素（企业声誉和员工敬业度）之间存在积极且显著的关系；（ii）对于巴基斯坦公司而言，社会和环境 CSR 均对公司绩效产生积极影响；（iii）CSR 的环境方面对巴基斯坦公司的声誉和员工承诺最为重要。本研究旨在提供更多关于 CSR 如何有助于企业绩效的实证知识。它还提出了理论和实践意义，强调了发展中国家的本地和外国公司在 CSR 方面仍需做些什么。该研究为政策制定者提供了有价值的信息。
