对企业社会责任对组织财务绩效的影响的感知方法
Marian Cazacu1, Simona Dumitriu1, Iulian Georgescu1
1Doctoral School, University of Craiova, 13 AI Cuza Street, 200585 Craiova, Romania.
Behavioral sciences (Basel, Switzerland)
|May 26, 2023
概括
企业社会责任 (CSR) 显著影响组织的财务业绩. 积极的企业社会责任倡议通过改善员工留守,客户忠诚度和声誉来提高财务结果.
科学领域:
- 商业和管理的管理.
- 组织行为 组织行为
- 企业的社会责任 企业的社会责任
背景情况:
- 企业社会责任 (CSR) 对组织和政府来说越来越重要.
- 平衡利益相关者的需求对于积极的组织声誉和绩效至关重要.
- 员工对企业社会责任的看法是其影响的关键指标.
研究的目的:
- 调查企业社会责任对组织财务绩效的直接和间接影响.
- 通过员工的感知来分析企业社会责任与财务业绩之间的关系.
- 了解利益相关者关系如何调解CSR与财务绩效的联系.
主要方法:
- 使用感知方法的实证研究.
- 通过问卷从罗马尼亚组织的431名员工那里收集的数据.
- 结构方程建模 (SEM) 用于分析关系.
主要成果:
- 发现企业社会责任对直接组织财务业绩有很强的积极影响.
- 企业社会责任显著调解了组织的财务业绩.
- 关键的调解变量包括员工吸引/保留,客户忠诚度,资本获取和声誉.
结论:
- 企业社会责任倡议积极影响组织的财务业绩.
- 有效的利益相关者关系管理对于利用企业社会责任的好处至关重要.
- 员工的看法对于评估企业社会责任对财务结果的影响是有价值的.
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