Lee Jae-Eun, Yang Young Soo
Department of International Trade, Sunchon National University, Suncheon, South Korea.
Department of Global Business, Hanshin University, Osan, South Korea.
Front Psychol. 2022 May 18;13:893193. doi: 10.3389/fpsyg.2022.893193. eCollection 2022.
This study empirically analyzes how corporate social responsibility (CSR) performance feedback impacts CSR performance, focusing on the performance feedback perspective of behavioral theory of the firm (BTOF). By performing generalized least squares (GLS) regression analysis based on Korean company data from 2012 to 2019, we presented evidence that positive social and historical performance feedback had a positive effect on CSR performance. Our results provide evidence that firms with higher social and historical CSR performance than CSR aspiration may have higher CSR performance than those that do not.
本研究以企业行为理论(BTOF)的绩效反馈视角为重点,实证分析了企业社会责任(CSR)绩效反馈如何影响CSR绩效。通过对2012年至2019年韩国公司数据进行广义最小二乘法(GLS)回归分析,我们发现积极的社会和历史绩效反馈对CSR绩效有积极影响。我们的研究结果表明,社会和历史CSR绩效高于CSR抱负的公司,其CSR绩效可能高于未达此标准的公司。