Do customer satisfaction and reputation mediate the CSR–FP link? Evidence from Australia

Australian Journal of Management - Tập 37 Số 2 - Trang 211-229 - 2012
Jeremy Galbreath1, Paul Shum2
1Curtin Graduate School of Business, Curtin University, Australia
2School of Accounting, Finance and Economics, Edith Cowen University, Australia

Tóm tắt

Direct tests between corporate social responsibility (CSR) and firm performance (FP) have been argued to be spurious. Following this line of argument, the present study tests a mediated model in understanding the CSR–FP relationship. Specifically, we posit that reputation and customer satisfaction mediate fully the CSR–FP relationship. Based on the results from a sample of 280 Australian firms, the findings suggest that CSR is linked with FP. However, the effect is indirect: while CSR is linked to both reputation and customer satisfaction, reputation alone mediates the CSR–FP relationship. The results are interesting, suggesting that to reduce ambiguity surrounding the CSR–FP relationship scholars need to significantly expand studies that address moderating and mediating variables. Discussion is given to these findings along with paths for future research.

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