Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
What Drives CSR Performance: Structures, Declarations or Values? |
| Συγγραφείς: |
Vrabcová, Pavla1,2 (AUTHOR) vrabcovapavla@gmail.com, Falát, Lukáš3 (AUTHOR), Urbancová, Hana4 (AUTHOR), Madzík, Peter5 (AUTHOR) |
| Πηγή: |
Corporate Social Responsibility & Environmental Management. Sep2026, Vol. 33 Issue 5, p7401-7429. 29p. |
| Θεματικοί όροι: |
*Organizational structure, *Strategic planning, *Social responsibility of business, Sustainability, Value orientations, Environmental activism |
| Περίληψη: |
Sustainability and corporate social responsibility (CSR) are increasingly central to strategic management, yet a gap persists between formal commitments and actual practice. The study explores the structural and value‐based predictors of the institutional integration of CSR and sustainability, with a focus on the mediating role of the CSR identity. The analysis is based on survey data from 202 organisations and applies ANOVA, ANCOVA, linear and logistic regression, and mediation analysis. The environmental engagement predicts the sustainability orientation, while the structural factors have only marginal significance. The strategic integration of sustainability goals and organisational social policy emerged as the strongest predictors of CSR performance. The CSR identity significantly mediates the relationship between social policy and strategic sustainability integration and between environmental engagement and CSR performance. The environmental engagement also mediates part of the effect of social policy on CSR performance. CSR performance and institutional sustainability are primarily driven by value orientation and strategic integration, rather than formal declarations or structural characteristics. [ABSTRACT FROM AUTHOR] |
|
Copyright of Corporate Social Responsibility & Environmental Management is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| Βάση Δεδομένων: |
Business Source Index |