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Effect of corporate social responsibility disclosure on firms' sales performance: A perspective of stakeholder engagement and theory

机译:企业社会责任披露对企业销售业绩的影响:利益攸关方参与与理论的视角

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摘要

Corporate social responsibility (CSR) is receiving a supreme interest, and several experts have revealed the outcomes of CSR disclosure (CSRD) toward organizational performance across the globe. Nevertheless, less attention has been paid to empirical contribution with respect to marketing and sales management, especially from developing nations. This study investigates the impact of CSRD practices, that is, internal (ICSRD) and external (ECSRD) to organizational sales performance (OSP). Data were collected from 450 managers within Small and Medium Size Enterprises (SMEs) of Pakistan and analyzed using structural equation modeling. The findings revealed the positive relationships between OSP and disclosure of CSR activities both ICSRD and ECSRD, that is, responsibility to the environment (ER), community (CR), customers (CCR), suppliers (SR), employees (EER), and responsibility to government rules & regulations (GR). The comprehensive analysis unveiled the higher significant effect of ECSRD than ICSRD. The study provides multidimensional insights for strategic management to support CSR notion and to engage stakeholders pursuing such practices to augment OSP dynamically. This study furnishes research possibilities for practitioners and academicians.
机译:企业社会责任(CSR)正在获得最高利益,有几位专家揭示了CSR披露(CSRD)对全球组织表现的结果。尽管如此,对营销和销售管理的实证贡献,特别是来自发展中国家的实证贡献。本研究调查了CSRD实践的影响,即内部(ICSRD)和外部(ECSRD)到组织销售业绩(OSP)。从巴基斯坦的中小企业(中小企业)内的450个经理收集数据,并使用结构方程模型分析。结果揭示了OSS和ECSRD的OSP与披露的积极关系,即环境(ER),社区(CR),客户(CCR),供应商(SR),员工(EER)和对政府规则法规(GR)的责任。综合分析推出了ECSRD的显着效果而不是ICSRD。该研究为战略管理提供了多维洞察,以支持CSR概念,并聘请利益相关者追求这种做法以动态增强OSP。本研究提供了从业者和院士的研究可能性。

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