Explaining the complexity relationship of CSR and financial performance using neo-institutional theory

Explaining the complexity relationship of CSR and financial performance using neo-institutional theory

Purpose This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach This rese...

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Những tác giả chính: P, Golrida Karyawati, Subroto, Bambang, T, Sutrisno, Saraswati, Erwin
Định dạng: Bài viết
Ngôn ngữ:English
Được phát hành: University of Economics Ho Chi Minh City 2023
Truy cập trực tuyến:https://www.emerald.com/insight/content/doi/10.1108/JABES-10-2019-0106/full/html
http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115437
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spelling oai:scholar.dlu.edu.vn:DLU123456789-1154372023-03-08T03:56:08Z Explaining the complexity relationship of CSR and financial performance using neo-institutional theory P, Golrida Karyawati Subroto, Bambang T, Sutrisno Saraswati, Erwin Purpose This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size. Findings This study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements and FP measurements explain the complexity of the relationship between CSR and FP. Research limitations/implications Future research is expected to include industry characteristics and the corporate governance model in the analysis of the relationship between CSR and FP. Differences in industry characteristics affect the selection of CSR forms and dimensions, bringing it the potential to influence the relationship between CSR and FP. The corporate governance model adopted by developing countries and developed countries also has the potential to be an institutional factor to influence the relationship between CSR and FP. Originality/value This research proves that the complexity of the relationship between CSR and FP is nature given. This research explores the factors causing the complexity of the relationship using neo-institutional theory, which, to the author's knowledge, has not been done by other researchers. 2023-03-08T03:56:08Z 2023-03-08T03:56:08Z 2020 Article 2515-964X https://www.emerald.com/insight/content/doi/10.1108/JABES-10-2019-0106/full/html http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115437 10.1108/JABES-10-2019-0106 en Journal of Asian Business and Economic Studies, Volume 27, Issue 3; p. 227-244 application/pdf University of Economics Ho Chi Minh City
institution Thư viện Trường Đại học Đà Lạt
collection Thư viện số
language English
description Purpose This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size. Findings This study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements and FP measurements explain the complexity of the relationship between CSR and FP. Research limitations/implications Future research is expected to include industry characteristics and the corporate governance model in the analysis of the relationship between CSR and FP. Differences in industry characteristics affect the selection of CSR forms and dimensions, bringing it the potential to influence the relationship between CSR and FP. The corporate governance model adopted by developing countries and developed countries also has the potential to be an institutional factor to influence the relationship between CSR and FP. Originality/value This research proves that the complexity of the relationship between CSR and FP is nature given. This research explores the factors causing the complexity of the relationship using neo-institutional theory, which, to the author's knowledge, has not been done by other researchers.
format Article
author P, Golrida Karyawati
Subroto, Bambang
T, Sutrisno
Saraswati, Erwin
spellingShingle P, Golrida Karyawati
Subroto, Bambang
T, Sutrisno
Saraswati, Erwin
Explaining the complexity relationship of CSR and financial performance using neo-institutional theory
author_facet P, Golrida Karyawati
Subroto, Bambang
T, Sutrisno
Saraswati, Erwin
author_sort P, Golrida Karyawati
title Explaining the complexity relationship of CSR and financial performance using neo-institutional theory
title_short Explaining the complexity relationship of CSR and financial performance using neo-institutional theory
title_full Explaining the complexity relationship of CSR and financial performance using neo-institutional theory
title_fullStr Explaining the complexity relationship of CSR and financial performance using neo-institutional theory
title_full_unstemmed Explaining the complexity relationship of CSR and financial performance using neo-institutional theory
title_sort explaining the complexity relationship of csr and financial performance using neo-institutional theory
publisher University of Economics Ho Chi Minh City
publishDate 2023
url https://www.emerald.com/insight/content/doi/10.1108/JABES-10-2019-0106/full/html
http://scholar.dlu.edu.vn/thuvienso/handle/DLU123456789/115437
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