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The perceived value of measuring the impact of CSR performance on CSR investment: evidence from the UAE

机译:测量CSR性能对CSR投资影响的感知价值:来自阿联酋的证据

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摘要

This study examines drivers of Corporate Social Responsibility (CSR) measurement and investment in CSR. Specifically, the study examines the links between the underlying motives for measuring CSR performance, namely to comply with regulation, to provide management support, and improve stakeholders' satisfaction, and the impact thereof on CSR investments. The analysis of survey data of 307 companies based in Dubai identified five clusters of CSR measurements. The results show that while CSR measurement is a significant driver of CSR investments, there are varied associations between the three main drivers of CSR measurement and investment in CSR practices. Theoretical and practical implications of the study, are discussed.
机译:本研究探讨了企业社会责任(CSR)测量和投资企业社会责任的驱动因素。 具体而言,该研究探讨了用于衡量CSR性能的潜在动机之间的联系,即遵守规则,以提供管理支持,并改善利益相关者的满意度以及对企业社会责任投资的影响。 迪拜307家公司的调查数据分析确定了五个CSR测量集群。 结果表明,虽然CSR测量是企业社会责任投资的重要驾驶员,但CSR实践中的三个主要驱动程序之间存在多种协会。 讨论了该研究的理论和实际意义。

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