Corporate Social Responsibility, innovation and firm performance: case of french companies

Tahar Lazhar Ayed (), Sami El Gouddi () and Tarek Mejri ()
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Tahar Lazhar Ayed: Dar Al-Hekma University, ESC Sfax - Ecole Supérieure de Commerce Sfax
Sami El Gouddi: 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]
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]

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Abstract: Drawing on the Dynamic Capability Theory, this article sheds light on the relationship between Corporate Social Responsibility (CSR) and financial and non-financial firm performance. Singularly, the paper explores the effect of firm's innovation for understanding CSR and its impact on company performance. The sample is composed of 118 retained valid surveys collected from French companies. Using the PLS-SEM approach, the study finds that firm's innovation significantly mediates the relationship between CSR and financial performance. However, this mediating role is not significant when it comes to the CSR-non-financial performance relationship. These findings have important theoretical and methodological implications for understanding the role of firm's innovation in the CSR process, in particular, by suggesting a distinction between minor and major innovation.

Keywords: Corporate Social Responsibility; Innovation; Financial Performance; Non-Financial Performance; Structural Equation Modeling (search for similar items in EconPapers)
Date: 2024-05-23
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Published in ENIG 2024 - 6ème Conférence Entrepreneuriat, Innovation & Gouvernance : "Entrepreneuriat et Innovation à impact : vers une gouvernance adaptative des écosystèmes", EDC Paris Business School, May 2024, Paris, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05040059

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