The mediating role of CSR in the Relationship Digitalization‐Performance: case of French companies

Syrine Ben Romdhane, Khadija Mnasri (), Tarek Mejri () and Tahar-Lazhar Ayed
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Syrine Ben Romdhane: ISG - Institut Supérieur de Gestion de Tunis [Tunis] - Université de Tunis
Khadija Mnasri: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Tarek Mejri: LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], UEVE - Université d'Évry-Val-d'Essonne
Tahar-Lazhar Ayed: Dar Al-Hekma University, Université de Sfax - University of Sfax

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Abstract: This paper examined the impact of corporate social responsibility (CSR) on the relationship between digitalization and firm performance. The sample is composed of 118 retained valid surveys collected from French companies. Using the PLS-SEM approach, the study found that CSR significantly mediates the relationship between digitalization and both financial and non-financial performance. The results suggest that French companies should focus on investing in CSR strategies in order to benefit from digitalization and improve performance. This result emphasizes the importance of considering CSR in digitalization efforts in order to achieve optimal performance outcomes. This finding has important theoretical implications for understanding the role of CSR in the digitalization process, as well as practical implications for French companies looking to improve performance through digitalization. Future research should continue to explore the moderating effect of CSR on the relationship between digitalization and performance, as well as other potential moderating variables. The aim of this study is to contribute with greater knowledge to how the digitalization of the company affects its performance and manifest the role that CSR plays in this relationship.

Keywords: Digitalization; Performance; Corporate Social Responsibility; Structural Equation Modeling (search for similar items in EconPapers)
Date: 2023-05-30
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Published in 44ème congrès de l'Association francophone de comptabilité (AFC), Association francophone de comptabilité (AFC), May 2023, Lyon, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04281407

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