scholarly journals Does Social Responsibility Increase Corporate Value of China’s Coal Enterprises? The Mediating Effect of Capital Enrichment Based on the Generalized Moment Estimation

2020 ◽  
Vol 25 ◽  
pp. 274-288
Keyword(s):  
Social Responsibility ◽  
Mediating Effect ◽  
Corporate Value ◽  
Moment Estimation ◽  
Coal Enterprises ◽  
Generalized Moment

Corporate social responsibility, visibility, reputation and financial performance: empirical analysis on the moderating and mediating variables from Korea

2017 ◽  
Vol 13 (4) ◽  
pp. 856-871 ◽  
Author(s):  
SeHyun Park
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Least Square ◽  
Mediating Effect ◽  
Financial Benefit ◽  
Content Type ◽  
Long Run ◽  
Short Run ◽  
Corporate Social

Purpose This paper aims to substantiate the mechanism through which corporate social responsibility (CSR) affects financial performance (FP). Specifically, this paper focuses on the moderating effect of visibility and mediating effect of reputation in the relationship. Design/methodology/approach This paper investigates 175 Korean firms from 2010 to 2012 that have been listed in the Korean Economic Justice Index for all three years. The hypotheses are tested using various measures of visibility and the Korea’s Most Admired Company index as proxy for reputation. The logistics regression and the ordinary least square are used. Findings This paper initially demonstrates that the visibility moderates the correlation between CSR and reputation. On this finding, it further proves that CSR has positive effect on the long-run FP, measured in the Tobin’s Q, both directly and indirectly through reputation. However, the influence is irrelevant in the short run. In sum, visibility moderates the correlation between CSR and reputation, which mediates the CSR-FP relationship in the long run. Practical implications This paper argues for the importance of visibility in practicing CSR, especially when reputation building and financial benefit is sought through CSR. Originality/value Despite its strategic importance, the visibility of CSR has not been sufficiently studied. Moreover, as scholars have recently suggested that the CSR–FP relationship is rather indirect, there is even more significance in investigating the moderating and mediating variable. Hence, with the intuitive results, this paper lays an integral foundation in the literature.

scholarly journals Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Corporate Social Responsibility sebagai Variabel Moderating

2020 ◽  
Vol 7 (4) ◽  
Author(s):  
Senja Nuansari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Target Population ◽  
Corporate Value ◽  
Main Method ◽  
Corporate Social ◽  
The Relationship

AbstractThe role of Corporate Social Responsibility (CSR) as a moderating variable in the effect of probability, leverage, and size of the company, on the company values listed on the Stock Exchange from 2015 through 2018 is examined in this study. The target population consists of 96 companies and 51 of them are considered as the sample according to a pool sampling method. Moderate Regression Analysis (MRA) is considered as the main method to identify and describe the relationship between the variables. These results reveal that the size of the company’s profitability and the size of a firm have a positive and significant impact on corporate value. On the other hand, leverage was found to have an insignificant effect on corporate value. Besides, CSR show to moderate the effect of probability, leverage, and size of the firm, on the value of the company.Keywords: CSR, Corporate Value, Profitability, Leverage, and size of a firm  AbstrakPeran tanggung jawab sosial perusahaan (CSR) sebagai variabel moderat memberikan efek probabilitas, leverage, dan ukuran pada nilai perusahaan yang tercantum di BEI periode 2015-2018 dalam penelitian ini. Dari populasi 96 perusahaan dan dipilih 51 sebagai sampel sesuai dengan metode pool sampling. Moderat regresi analisis (MRA) dianggap sebagai metode utama untuk mengidentifikasi dan menggambarkan hubungan antara variabel. Hasil ini mengungkapkan bahwa profitabilitas dan ukuran perusahaan memiliki dampak positif dan signifikan pada nilai perusahaan. Di sisi lain leverage ditemukan memiliki efek yang tidak signifikan dari nilai perusahaan. Selain itu, CSR menunjukkan dapat memoderasi probabilitas, leverage dan ukuran perusahaan, pada nilai perusahaan.Kata Kunci: CSR, nilai perusahaan, profitabilitas, leverage, ukuran perusahaan

scholarly journals The Effect of Corporate Visibility on Corporate Social Responsibility

2019 ◽  
Vol 11 (13) ◽  
pp. 3698 ◽  
Author(s):  
Frank Li ◽  
Taylor Morris ◽  
Brian Young
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Positive Relationship ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Mediating Effect ◽  
The Public ◽  
Corporate Social ◽  
The Relationship

Outside of direct ownership, the general public may feel it is an implicit stakeholder of a firm. As the public becomes more vested in a firm’s actions, the firm may be more likely to engage in Corporate Social Responsibility (CSR) activities. We proxy for the public’s stake in a firm with public visibility. Based on 3400 unique newspaper publications from 1994–2008, we measure visibility for the S&P 500 firms with the frequency of print articles per year concerning the firm. We find that visibility has a signficant, positive relationship with the CSR rating. Evidence also suggests this relationship may be causal and working in one direction, from visibility to CSR. While the existing literature provides other factors that influence CSR, visibility proves to have the most significant impact when tested alongside those other factors. Visibility also has a mediating effect on the relationship between CSR rating and firm size. CSR rating and firm size relate negatively for the lowest visibility firms and positively for the highest. This paper provides strong evidence that visibility is an important factor to consider for studies on corporate social performance.

CEO ability and sustainability disclosures: The mediating effect of corporate social responsibility performance

2020 ◽  
Vol 27 (4) ◽  
pp. 1565-1577 ◽  
Author(s):  
Isabel‐María García‐Sánchez ◽  
Beatriz Aibar‐Guzmán ◽  
Cristina Aibar‐Guzmán ◽  
Tânia‐Cristina Azevedo
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Mediating Effect ◽  
Corporate Social

scholarly journals The Mediating Effect of Organizational Citizenship Behavior in the Relationship between Transformational Leadership and Corporate Social Responsibility Practices: Middle Eastern Example/Jordan

2020 ◽  
Vol 12 (10) ◽  
pp. 4248 ◽  
Author(s):  
Khaled Alshihabat ◽  
Tarik Atan
Keyword(s):  
Transformational Leadership ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Mediating Effect ◽  
Citizenship Behavior ◽  
Equation Modeling ◽  
Corporate Social ◽  
The Relationship

The main objective of this study was to investigate the mediating effect of organizational citizenship behavior (OCB) in the relationship between transformational leadership (TLS) and corporate social responsibility practices (CSR). Another objective was to present adequate properties regarding the reliability of the scores, and evidence of the validity of the internal structure of the measurement instrument. Structure equation modeling (SEM) was used to analyze the data, which was randomly collected from 392 participants from the universities of Jordan. The overall assessment of the model was accepted and TLS was found to indirectly and significantly impact CSR practices through OCB, where the direct effect was significant, though lower than the indirect impact. This means that TLS is a good predictor of CSR practices, especially with the mediation of OCB. One of the implications of this finding is that leaders should promote OCB among their employees, as this will be reflected in their CSR practices, which is one of the requirements of sustainability. The originality of this research lies in it being the first to explore the indirect effect of TLS on CSR practices through OCB.

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