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企业社会责任对银行业财务和非财务绩效的影响:一种调节与中介机制。

Implications of corporate social responsibility on the financial and non-financial performance of the banking sector: A moderated and mediated mechanism.

作者信息

Sindhu Muzammal Ilyas, Wong Wing-Keung, Maswadi Laila

机构信息

Faculty of Economics and Business, Universitas Airlangga, Surabaya, 60115, East Java Province, Indonesia.

Department of Management Studies, Bahria University Islamabad, Pakistan.

出版信息

Heliyon. 2024 May 1;10(9):e30557. doi: 10.1016/j.heliyon.2024.e30557. eCollection 2024 May 15.

DOI:10.1016/j.heliyon.2024.e30557
PMID:38726119
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC11079252/
Abstract

This study aims to investigate the influence of corporate social responsibility (CSR) on both financial and non-financial performance in the Pakistani banking sector by applying a quantitative research approach to the primary data from 405 branch managers in the Pakistani banking sector. Both financial and non-financial performance indicators are analyzed in relation to CSR practices. The CB-SEM findings of this study reveal a significant and positive correlation between CSR and both financial and non-financial performance. Our results demonstrate that CSR initiatives contribute to improved financial performance, reputation, and innovation within the sector. These findings confirm the importance of prioritizing social responsibility initiatives to enhance overall performance in the banking industry. This study provides valuable insights into the impact of CSR on performance in the context of the Pakistani banking sector. The research contributes to the existing literature by highlighting the positive relationship between CSR and financial/non-financial performance. The findings underscore the relevance of CSR practices for banks in Pakistan and emphasize the potential benefits of incorporating social responsibility initiatives into their operations. This study serves as a foundation for future research, encouraging further exploration of CSR's role in the banking industry and its implications for sustainable business practices.

摘要

本研究旨在通过对巴基斯坦银行业405名分行经理的原始数据采用定量研究方法,调查企业社会责任(CSR)对巴基斯坦银行业财务和非财务绩效的影响。对财务和非财务绩效指标与企业社会责任实践进行了相关分析。本研究的CB-SEM结果显示,企业社会责任与财务和非财务绩效之间存在显著的正相关关系。我们的结果表明,企业社会责任举措有助于提高该行业的财务绩效、声誉和创新能力。这些发现证实了将社会责任举措作为优先事项以提高银行业整体绩效的重要性。本研究为企业社会责任对巴基斯坦银行业绩效的影响提供了有价值的见解。该研究通过强调企业社会责任与财务/非财务绩效之间的积极关系,为现有文献做出了贡献。研究结果强调了企业社会责任实践对巴基斯坦银行的相关性,并强调了将社会责任举措纳入其运营的潜在好处。本研究为未来的研究奠定了基础,鼓励进一步探索企业社会责任在银行业中的作用及其对可持续商业实践的影响。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/7c14/11079252/3d70c982ccf5/gr1.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/7c14/11079252/3d70c982ccf5/gr1.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/7c14/11079252/3d70c982ccf5/gr1.jpg

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本文引用的文献

1
Corporate social responsibility reports: A review of the evolution, approaches and prospects.企业社会责任报告:演变、方法与前景综述
Heliyon. 2023 Jul 16;9(7):e18348. doi: 10.1016/j.heliyon.2023.e18348. eCollection 2023 Jul.
2
Corporate social responsibility, financial fraud, and firm's value in Indonesia and Malaysia.印度尼西亚和马来西亚的企业社会责任、财务欺诈与企业价值
Heliyon. 2022 Nov 25;8(12):e11907. doi: 10.1016/j.heliyon.2022.e11907. eCollection 2022 Dec.
3
Corporate Social Responsibility (CSR) Implementation: A Review and a Research Agenda Towards an Integrative Framework.
企业社会责任(CSR)实施:迈向综合框架的综述与研究议程
J Bus Ethics. 2023;183(1):105-121. doi: 10.1007/s10551-022-05047-8. Epub 2022 Feb 2.
4
SPSS and SAS procedures for estimating indirect effects in simple mediation models.用于估计简单中介模型中间接效应的SPSS和SAS程序。
Behav Res Methods Instrum Comput. 2004 Nov;36(4):717-31. doi: 10.3758/bf03206553.