Bouichou Said Id, Wang Lei, Zulfiqar Salman
School of Business and Management, Donghua University, Shanghai, China.
Department of Management Sciences, COMSATS University Islamabad, Islamabad, Pakistan.
Front Psychol. 2022 May 26;13:871334. doi: 10.3389/fpsyg.2022.871334. eCollection 2022.
Corporate social responsibility has always been considered an important topic, and many studies discuss the association between corporate social responsibility (CSR) and corporate performance, but the results are still inconclusive. This study is to examine the impact of CSR on corporate performance (financial and non-financial) with the moderating impact of ethical leadership. Data is gathered from 222 companies in Morocco using a simple random sampling technique. Moreover, for measuring customer satisfaction and corporate image in the kinds of customers targeted by the CSR activities of the firms, we collected data from customers and got 209 responses. For analyzing the results of this study, structural equation modeling has been used, while for moderation, the hierarchical regression technique has been adopted. Findings revealed a significant positive association found between CSR and corporate finance as well as non-financial performance (corporate image and customer satisfaction). Ethical leadership helps in increasing the financial and non-financial performance of an organization. The findings further revealed that ethical leadership moderates the relationship between CSR and firm financial and non-financial (corporate image and customer satisfaction) performance. This study will assist management in realizing the importance and implementation of CSR practices in organizations, especially in the Moroccan context.
企业社会责任一直被视为一个重要话题，许多研究探讨了企业社会责任（CSR）与企业绩效之间的关联，但结果仍无定论。本研究旨在考察企业社会责任对企业绩效（财务和非财务）的影响以及道德领导力的调节作用。采用简单随机抽样技术从摩洛哥的222家公司收集数据。此外，为了衡量企业社会责任活动所针对的各类客户中的客户满意度和企业形象，我们从客户那里收集数据并获得了209份回复。为了分析本研究的结果，使用了结构方程模型，而对于调节作用，则采用了层次回归技术。研究结果显示，企业社会责任与企业财务以及非财务绩效（企业形象和客户满意度）之间存在显著的正相关关系。道德领导力有助于提高组织的财务和非财务绩效。研究结果还表明，道德领导力调节了企业社会责任与企业财务和非财务（企业形象和客户满意度）绩效之间的关系。本研究将帮助管理层认识到企业社会责任实践在组织中的重要性和实施情况，特别是在摩洛哥的背景下。
