可持续发展委员会的有效性与企业社会责任绩效：研究企业社会责任战略的中介效应

IF 3.8 Q2 BUSINESS

EuroMed Journal of Business Pub Date : 2024-08-09 DOI:10.1108/emjb-11-2023-0305

Nada Dammak Ben Hlima, Anis Jarboui, Dhouha Bouaziz

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引用次数: 0

摘要

目的本研究旨在根据《2013 年公司法》调查印度可持续发展委员会（SC）有效性的影响。特别是，我们通过企业社会责任战略的中介作用，研究了可持续发展委员会的有效性与企业社会责任（CSR）绩效之间的直接和间接联系。本研究分析了 2013 年印度《公司法》颁布后，可持续发展委员会的有效性对企业社会责任绩效的影响，以及企业社会责任战略对可持续发展委员会的有效性与印度上市公司企业社会责任绩效之间联系的中介作用。因此，我们使用面板回归分析法分析了八年（2014-2021 年）中的 480 个观测值，以检验我们的假设。研究结果《2013 年公司法》等监管机制提高了公司治理效率。在此背景下，我们证实了之前的研究结果，即公司治理有效性与公司的企业社会责任绩效之间存在正相关关系。此外，公司治理有效性还能通过企业社会责任战略的实施提高企业社会责任绩效。因此，本文丰富了有关公司治理、企业社会责任战略和可持续发展绩效的文献。

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Sustainability committee effectiveness and corporate social responsibility performance: investigating the mediating effect of corporate social responsibility strategy

PurposeThe present work aimed to investigate the impact of sustainability committees’ (SC) effectiveness in the Indian context in light of the Companies Act 2013. Particularly, we examined the direct and indirect links between SC effectiveness and corporate social responsibility (CSR) performance through the mediating role of CSR strategy.Design/methodology/approachThis research analyzed the effect of SC effectiveness on CSR performance and the mediating effect of CSR strategy on the link between SC effectiveness and CSR performance of Indian listed companies following the Indian Companies Act 2013. Accordingly, we analyzed 480 observations in eight years (2014–2021) using panel regression analysis to test our hypotheses.FindingsRegulatory mechanisms, such as the Companies Act 2013, enhance corporate governance efficiency. In this context, we confirm prior findings of a positive relationship between SC effectiveness and a firm’s CSR performance. Moreover, SC effectiveness enhances CSR performance through CSR strategy implementation.Originality/valueThe originality of this study lies in establishing direct and indirect links between SC effectiveness and CSR performance in light of the Companies Act 2013. Therefore, this paper enriches the literature on corporate governance, CSR strategies, and sustainability performance.

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来源期刊

EuroMed Journal of Business BUSINESS-

CiteScore

9.80

自引率

19.20%

发文量

期刊介绍： The EuroMed Journal of Business (EMJB) is the premier publication facilitating dialogue among researchers from Europe and the Mediterranean. It plays a vital role in generating and disseminating knowledge about various business environments and trends in this region. By offering an up-to-date overview of emerging business practices in specific countries, EMJB serves as a valuable resource for its readers. As the official journal of the EuroMed Academy of Business, EMJB is committed to reflecting the economic growth seen in the European-Mediterranean region. It aims to be a focused and targeted business journal, highlighting environmental opportunities, threats, and marketplace developments in the area. Through its efforts, EMJB promotes collaboration and open dialogue among diverse research cultures and practices. EMJB serves as a platform for debating and disseminating research findings, new research areas and techniques, conceptual developments, and practical applications across various business segments. It seeks to provide a forum for discussing new ideas in business, including theory, practice, and the issues that arise within the field.