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Analysis of the Motivation behind Corporate Social Responsibility Based on the csQCA Approach

Author

Listed:
  • Feng Xiong

    (Center for Accounting Studies, Xiamen University, Xiamen 361005, China
    School of Management, Xiamen University, Xiamen 361005, China)

  • Yaxin Shao

    (School of Management, Xiamen University, Xiamen 361005, China)

  • Haotian Fan

    (School of Management, Xiamen University, Xiamen 361005, China)

  • Yi Xie

    (Department of Agribusiness and Food Industry Management, Huntley College of Agriculture, California State Polytechnic University, Pomona, CA 91768, USA)

Abstract

Contemporary society is paying increasing attention to corporate social responsibility (CSR), the motivation for enterprises to perform social responsibility, and ways to encourage enterprises to actively take action towards social responsibility have become a focus among scholars. Following previous studies, this paper systematically summarises the motivation behind CSR in four aspects: (1) senior management and environmental impact; (2) the enterprise level; (3) external influences on the enterprise; and (4) ideological and political construction. This paper adopts a qualitative comparative analysis (QCA) method to examine these four aspects, including specific variables of “Chinese Communist Party member on the board”, “women on the senior management team”, “CSR vision of the enterprise”, “overseas background among leaders”, and “enterprise profitable in the current year”. This paper finds that: (1) As a necessary condition, “enterprise profitable in the current year” plays a decisive role in the fulfilment of social responsibility. (2) The existence of women on the senior management team plays a vital role in CSR. (3) “Chinese Communist Party member on the board”, “CSR vision of the enterprise”, and “overseas background among leaders” complement each other.

Suggested Citation

  • Feng Xiong & Yaxin Shao & Haotian Fan & Yi Xie, 2023. "Analysis of the Motivation behind Corporate Social Responsibility Based on the csQCA Approach," Sustainability, MDPI, vol. 15(13), pages 1-29, July.
  • Handle: RePEc:gam:jsusta:v:15:y:2023:i:13:p:10622-:d:1187630
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