How does CSR mediate the relationship between culture, religiosity and firm performance?

Ahmed Imran Hunjra, Sabri Boubaker, Murugesh Arunachalam and Asad Mehmood
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Ahmed Imran Hunjra: Ghazi University
Sabri Boubaker: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School, VNU - Vietnam National University [Hanoï]
Murugesh Arunachalam: University of Waikato [Hamilton]
Asad Mehmood: Ud'A - Università degli studi "G. d'Annunzio" Chieti-Pescara [Chieti-Pescara]

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Abstract: This paper examines the mediating role of corporate social responsibility (CSR) in the relationship between culture, religiosity and firm performance. It collects data through a questionnaire answered by 189 Pakistani corporate managers. The confirmatory factor analysis (CFA) approach was conducted to validate the instrument and Structural Equation Model (SEM) is used to test a framework comprising seven hypotheses. The results indicate that the effects arising from the association between religiosity, culture and firm performance are enhanced by the mediating impacts of CSR. It provides new insights on CSR literature by incorporating the religious and cultural orientations of corporate managers.

Keywords: Corporate social responsibility; Culture; Religiosity; Firm performance (search for similar items in EconPapers)
Date: 2021-02-27
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Published in Finance Research Letters, 2021, 39, pp.101587. ⟨10.1016/j.frl.2020.101587⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04999016

DOI: 10.1016/j.frl.2020.101587

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