How do CSR disclosures facilitate knowledge-sharing behaviors?

IF 3.6 3区 管理学 Q2 BUSINESS
Xiaoping Liu, Hongbin He
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引用次数: 7

Abstract

PurposeDrawing on the stakeholder theory and stimulus-organism-response (S-O-R) model, this study examines the relationship between corporate social responsibility (CSR) disclosures and users' knowledge-sharing behaviors on social media (SM). Two underlying mechanisms are used to explain the relationship between CSR disclosures and knowledge sharing, namely, CSR identification and content richness.Design/methodology/approachAn empirical analysis based on a negative binomial regression model is conducted using CSR data disclosed on corporate official Microblog in the past year on 30 companies with a high CSR development index in China.FindingsCSR disclosures are positively related to users' knowledge-sharing behaviors, and this relationship is mediated by CSR identification. Content richness strengthens the positive relationship between CSR disclosures and users' CSR identification. User's retweeting behavior is positively related to commenting behavior.Originality/valueThis is one of the few studies to investigate the relationship between CSR disclosures and knowledge sharing on SM. The findings of this study can help companies formulate and implement effective CSR disclosure strategies to achieve sustainable development of companies.
企业社会责任披露如何促进知识共享行为?
目的利用利益相关者理论和刺激-有机体反应(S-O-R)模型,研究企业社会责任(CSR)披露与用户在社交媒体(SM)上的知识共享行为之间的关系。企业社会责任披露和知识共享之间的关系有两个基本机制,即企业社会责任识别和内容丰富性。设计/方法论/方法基于负二项回归模型,利用企业官方微博上披露的企业社会责任数据,对中国30家企业社会责任发展指数较高的企业进行了实证分析。发现CSR披露与用户的知识共享行为呈正相关,这种关系是由CSR识别介导的。内容丰富性强化了企业社会责任披露与用户企业社会责任认同之间的积极关系。用户的转发行为与评论行为呈正相关。原创性/价值这是为数不多的研究企业社会责任披露与SM知识共享之间关系的研究之一。本研究的结果可以帮助企业制定和实施有效的企业社会责任信息披露策略,以实现企业的可持续发展。
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
8.00
自引率
9.10%
发文量
64
期刊介绍: Marketing Intelligence & Planning (MIP) facilitates communication between researchers and practitioners, providing the users of research with a wealth of robust and relevant information. At a time when some journals are losing their relevance to industry and practical requirements, MIP successfully offers a bridge between academic and practitioner thinking, while retaining a high level of scientific rigour.
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