An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

Sustainability

Chin-Shien Lin¹  Ruei-Yuan Chang²  Van Thac Dang¹ 

[1] Department of Business Administration, National Chung Hsing University, 250 Kuo-Kuang Rd., Taichung 402, Taiwan; E-Mail:;Department of Hospitality Management, Ming Dao University, 250 Kuo-Kuang Rd., Taichung 402, Taiwan; E-Mail:

关键词: corporate social responsibility;    intellectual capital;    industry types;    financial performance;    structural equation modeling;   

DOI  :  10.3390/su7078292

来源: mdpi

【 摘 要 】

The effect of corporate social responsibility (CSR) on financial performance has important implications for enterprises, communities, and countries, and the significance of this issue cannot be ignored. Therefore, this paper proposes an integrated model to explain the influence of CSR on financial performance with intellectual capital as a mediator and industry type as a moderator. Empirical results indicate that intellectual capital mediates the relationship between CSR and financial performance, and industry type moderates the direct influence of CSR on financial performance. Such results have critical implications for both academia and practice.

【 授权许可】

CC BY   
© 2015 by the authors; licensee MDPI, Basel, Switzerland.