CSR Committee and Corporate Social Performance: Do Capitalism Models Matter?

Comité RSE et performance sociétale des enntreprises: quelle influence ont les modèles de capitalisme ?

Adam Elage (), Sami Ben Larbi (), Jihène Meniaoui and Ali Dardour
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Adam Elage: Kedge Business School [Talence]
Sami Ben Larbi: CERGAM de Toulon - Centre d'Études et de Recherche en Gestion d'Aix-Marseille/Equipe de recherche de Toulon - CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon
Jihène Meniaoui: ULCO - Université du Littoral Côte d'Opale, LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique
Ali Dardour: Kedge Business School [Talence]

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Abstract: Our study examines the impact of CSR committees on corporate social performance (CSP) and the moderating effect of capitalism models on this relationship. Using an international sample of 2,066 firm-year observations from 2011 to 2018 across 13 countries, the study employs a multi-theoretical approach combining neo-institutional theory, stakeholder theory, and resource dependence theory. CSP is measured using two approaches: process-based (Wood, 1991) and stakeholder-based (Clarkson, 1995). Our results show that CSR committees significantly improve CSP, with a more pronounced effect in coordinated market economies (CMEs) than in liberal market economies (LMEs). This study highlights the importance of institutional factors in the effectiveness of voluntary governance mechanisms and offers implications for regulators and actors in various national contexts.

Keywords: resource dependence theory Corporate social responsibility committee; neoinstitutional theory; stakeholder theory; Corporate Social Performance; Capitalism Models; Neoinstitutional Theory; Stakeholder theory; Resource dependence theory. .JEL Codes: G3; M14 CSR Committee empresarial; capitalism models; corporate social performance; Corporate social responsibility committee; Corporate social responsibility committee corporate social performance capitalism models neoinstitutional theory stakeholder theory resource dependence theory Corporate social responsibility committee Corporate Social Performance Capitalism Models Neoinstitutional Theory Stakeholder theory Resource dependence theory. .JEL Codes: G3 M14 CSR Committee empresarial desempeño social corporativo modelos de capitalismo teoría neoinstitucional teoría; Comité de responsabilité sociétale des entreprises; Performance sociétale des entreprises; Modèles de capitalisme; Théorie néo-institutionnelle; Théorie des parties prenantes; Théorie de la dépendance aux ressources (search for similar items in EconPapers)
Date: 2025-05-08
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Published in Management international = International management = Gestión internacional, 2025, pp.1-29. ⟨10.59876/a-55bh-xcf7⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05269211

DOI: 10.59876/a-55bh-xcf7

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