The Configuration Analysis of Corporate Social Responsibility: A Multi‐Theory Framework

Hui Chen, Peng Ju, Chao Feng and XuFan Zhang

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 4, 5676-5688

Abstract: Although corporate social responsibility (CSR) is essential for enterprises, existing literature mainly focuses on the net effect of a single factor that cannot well explain the motivations of CSR. Drawing on the multi‐theoretical lens of CSR, we integrate institutional theory, stakeholder theory, resource dependence theory, resource‐based theory, agency theory, and upper echelons theory, and aim to examine the combination effects of multiple factors, including institutional environment, media governance, board political connections, resource slack, executive compensation, and executive altruism, on CSR. Using fuzzy‐set qualitative comparative analysis (fsQCA), we find four distinct configurations leading to high CSR, including internal resource dominant under pluralistic governance, internal governance with external regulation, internal and external co‐governance under multiple absence, and executive‐dominant under resource‐driven. Additionally, we identify four configurations associated with non‐high CSR. This study contributes to the literature on CSR by comprehensively examining the combined effect of multiple factors on CSR with a configurational approach. It also enriches the research method toolbox of CSR.

Date: 2025
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https://doi.org/10.1002/csr.3258

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:4:p:5676-5688

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