مقاله انگلیسی رایگان در مورد فرهنگ یکپارچگی سازمانی و اهمیت آن برای مسئولیت اجتماعی – الزویر 2020

1- Introduction

2- Theoretical foundation

3- Literature and hypothesis development

4- Research design

5- Empirical results and analysis

6- Additional analyses

7- Conclusion and implications

References

Abstract

The purpose of this paper is to examine whether firms’ embrace of an integrity culture will affect the performance of corporate social responsibility (CSR). Employing manually collected data on corporate culture and 5,149 firm-year observations in China from 2008 to 2016, our empirical study finds that corporate integrity culture has a strong positive effect on CSR performance, suggesting that an integrity-oriented corporate culture helps companies to bear CSR on their own initiative. We further find CEO duality leadership strengthens and analyst coverage attenuates the above relationship. This article is the first to explore the effect of corporate integrity culture on CSR behavior and validates the role of corporate culture as a crucial informal institution in guiding companies to uphold CSR. The empirical results also confirm the role of corporate culture in enhancing the social value of corporations. Our paper is helpful to broaden our understanding of the factors influencing CSR and provides a possible solution to the problem of CSR fulfillment.

Introduction

Modern global business determines corporations to become more aware than in the past of the importance of socially responsible business. Since enterprises are the basic economic units and play a central role in economic growth and social development, it is very meaningful and necessary for companies to be more socially responsible through the behaviors of giving back to society in different ways such as charitable donations, safety production, employment promotion, employee rights protections, product quality, environmental protection, resource conservation, etc. However, these responsible activities cannot be accomplished without the supports of honesty and integrity awareness embedded in the minds of firms’ management and employees, as well as ethical corporate cultures. As an important dimension of corporate culture, the significance of integrity to enterprises is self-evident. Prior studies show that integrity is vital to the survival and development of enterprises (e.g., Koehn, 2005; Erhard and Jensen, 2017; Jiang et al., 2019). For instance, a corporate culture of integrity can help companies attract investment (Denison and Mishra, 1995), reduce transaction costs (Gosling and Huang, 2009), enhance operating efficiency (Hsu, 2007), and thus improve corporate profitability and performance (Reichheld and Teal, 1996; Simons, 2002; Erhard and Jensen, 2017).