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Linking CSR and organizational performance: the intervening role of sustainability risk management and organizational reputation

Kuldeep Singh, Rebecca Abraham, Jitendra Yadav, Amit Kumar Agrawal, Prasanna Kolar

Social Responsibility Journal

ISSN: 1747-1117

Article publication date: 13 April 2023

Issue publication date: 1 November 2023

1065

Abstract

Purpose

The purpose of this study is to look at the multifaceted relationship mechanism between corporate social responsibility (CSR) and organizational performance (OP) via sustainability risk management (SRM) and organizational reputation (OR).

Design/methodology/approach

This research connects CSR to OP via SRM and OR. Based on a sample of 325 managers of multinational firms in India, a theoretical model was proposed and analyzed through sequential mediation regressions analysis.

Findings

The findings indicate that CSR is positively and appreciably associated with OP. Furthermore, SRM and OR have been found to have a sequentially mediating effect on the interrelationship between CSR and OP. The study recognizes that organizations with a proactive approach to CSR tend to manage sustainability risk more actively, which helps to improve OR and ultimately results in better OP.

Originality/value

The research advances understanding of the triple bottom line and offers a platform for building strategic and successful CSR policies by offering valuable insights on the link between CSR and OP.

Keywords

Acknowledgements

The authors acknowledge Prof. Preetha Chandran, Area Chair of Finance Department of CMS Business School, Faculty of Management Studies, JAIN (Deemed to be University) for providing the research environment to complete the study. The authors also would like to acknowledge Prof. Vijayshri Tewari, Prof. Madhvendra Misra and Prof. Vineet Tiwari from Indian Institute of Information Technology, Allahabad, Prayagraj, India for their contribution of time and support in preparing the study.

Citation

Singh, K., Abraham, R., Yadav, J., Agrawal, A.K. and Kolar, P. (2023), "Linking CSR and organizational performance: the intervening role of sustainability risk management and organizational reputation", Social Responsibility Journal, Vol. 19 No. 10, pp. 1830-1851. https://doi.org/10.1108/SRJ-07-2022-0309

Publisher

:

Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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