Dynamics of Post-Pandemic: Understanding the Influence of Company Size and Financial Performance on Corporate Social Responsibility Through Regulatory Environment and Employee Engagement

Saima Kiran, Yongming Zhu and Muhammad Salman

SAGE Open, 2025, vol. 15, issue 3, 21582440251358067

Abstract: Corporate social responsibility (CSR) implementation is necessary for the management of any firm. Due to Covid-19, the functioning of the companies has changed due to internal and external issues. The research measures the relationship between company size, financial performance, regulatory environment, employee engagement, and CSR. This research also tests the mediating role of the regulatory environment and employees’ engagement between company size, financial performance, and CSR. The study employed a quantitative approach using partial least square structural equation modeling to test the proposed relationships between the constructs. Survey data were obtained from 346 employees from Zhengzhou City in Henan Province, China engaged in agricultural companies. To test the proposed relationships, the study database was analyzed by PLS algorithm, bootstrapping, and blindfolding tests that provided a combined knowledge in Smart PLS 4. The results indicated that company size and financial performance significantly predict the regulatory environment and employee engagement. Meanwhile, the regulatory environment and employee engagement are necessary factors influencing CSR implementation in China’s agricultural sector. The research provided new theoretical aspects for advancing CSR in agriculture sector firms. There are recommendations for improving CSR by agriculture sector firms in China.

Keywords: corporate social responsibility; regulatory environment; environmental engagement; financial performance; firm size (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:sae:sagope:v:15:y:2025:i:3:p:21582440251358067

DOI: 10.1177/21582440251358067

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