Intensity of Corporate Social Responsibility Implementation in Czech Companies: The Moderating Role of Nonprofit Organizations

IF 5.3 2区 哲学 Q2 BUSINESS
Business Ethics the Environment & Responsibility Pub Date : 2026-09-15 Epub Date: 2025-11-24 DOI:10.1111/beer.70057
Vriti Sharma, Oto Potluka, Martin Viktora
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引用次数: 0

Abstract

Nonprofit organizations (NPOs) promote themes closely relating to corporate social responsibility (CSR). However, only a few companies implement CSR. Hence, the internal and external factors that influence companies to implement CSR are worth exploring. Using a sample of 951 mid- and large-sized Czech companies, we examine the internal and external factors that drive CSR implementation. By applying a partial least-squares structural equation model, we test the role of perceived awareness about CSR, knowledge and skills, and willingness to implement CSR and the interactions between companies and NPOs. Results indicate that willingness, awareness, and skills increase the intensity of CSR implementation, while skills and knowledge are the most influential factors. The relationships between companies and NPOs underline the independence of companies and the limited impact of NPOs on Czech companies' CSR decisions.

捷克企业社会责任履行强度:非营利组织的调节作用
非营利组织(NPOs)提倡与企业社会责任(CSR)密切相关的主题。然而,实施企业社会责任的企业却很少。因此,影响企业履行社会责任的内外部因素值得探讨。我们以951家捷克大中型企业为样本,考察了推动企业社会责任实施的内部和外部因素。本文运用偏最小二乘结构方程模型,检验了企业社会责任认知、企业社会责任知识和技能、企业社会责任实施意愿的作用以及企业与非营利组织之间的互动关系。结果表明,意愿、意识和技能会增加企业社会责任实施的强度,而技能和知识是影响企业社会责任实施强度的主要因素。企业与非营利组织之间的关系强调了企业的独立性以及非营利组织对捷克企业社会责任决策的有限影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
5.20
自引率
19.00%
发文量
86
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