Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line

Md. Abdul Kaium Masud, Md. Harun Ur Rashid, Tehmina Khan, Seong Mi Bae and Jong Dae Kim
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Md. Abdul Kaium Masud: Department of Sustainability Management, Inha University, Incheon 22212, Korea
Md. Harun Ur Rashid: Department of Economics & Banking, International Islamic University Chittagong, Chattogram 4318, Bangladesh
Tehmina Khan: School of Accounting, RMIT University, Melbourne, Victoria 3000, Australia
Seong Mi Bae: College of Business Administration, Inha University, Incheon 22212, Korea
Jong Dae Kim: College of Business Administration, Inha University, Incheon 22212, Korea

IJERPH, 2019, vol. 16, issue 22, 1-18

Abstract: Limited research in the area of the triple bottom line (TBL) mediation effect on the relationship between organizational strategic performance (OSP) and corporate social responsibility performance (CSRP) has motivated this study. The objective of this study is to investigate how OSP affects CSRP and the mediation impact of TBL elements through the decision-making process of business management. Considering a sample of 250 employees from Bangladesh, this study used structural equation modelling (SEM) to test the relevant research hypotheses. Through the lens of stakeholder, institutional, legitimacy and resource-based view theories along with rigorous statistical techniques, this study has found that OSP is positively related to CSRP. In terms of the mediation effect, this study has found that economic responsibility has no intervening role while environmental and social responsibility significantly mediated the relationship between OSP and CSRP. Finally, the full mediation power of the model suggests that OSP affects a firm’s strategic decision and CSR outcomes directly as well as indirectly through TBL.

Keywords: sustainability; corporate social responsibility; strategy; triple bottom line; mediation (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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