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How do firms achieve corporate social performance? An integrated perspective

Abstract : This study provides an integrated view of the combined direct and indirect effects of the main drivers of CSR performance, at country, firm and CEO levels respectively. We extend prior literature by showing that the institutional context, firm CSR governance practices, and CSRrelated compensation incentives have impacts of different magnitudes on CSR performance, as well as significant combined effects. Using an international sample of 1,272 observations over 20 countries, we document significant indirect cascading effects of the institutional setting and firm-specific governance practices on CSR performance. From a managerial perspective, we find that firms operating in countries that are less oriented towards satisfying the needs of the stakeholders still have the ability to counterbalance this institutional impact and achieve relatively high CSR performance by implementing sound firm-level CSR governance practices and incentives.
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Contributor : Sylvain Marsat <>
Submitted on : Tuesday, May 11, 2021 - 9:36:11 AM
Last modification on : Wednesday, May 12, 2021 - 3:41:47 AM


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Walid Ben‐amar, Claude Francoeur, Sylvain Marsat, Aida Sijamic Wahid. How do firms achieve corporate social performance? An integrated perspective. Corporate Social Responsibility and Environmental Management, Wiley, 2021, 28 (3), pp.1078-1090. ⟨10.1002/csr.2107⟩. ⟨hal-03223669⟩



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