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


  • Jeremy Galbreath

    (Curtin Graduate School of Business, Curtin University, Australia)

  • Paul Shum

    (School of Accounting, Finance and Economics, Edith Cowen University, Australia)


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.

Suggested Citation

  • Jeremy Galbreath & Paul Shum, 2012. "Do customer satisfaction and reputation mediate the CSR–FP link? Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 37(2), pages 211-229, August.
  • Handle: RePEc:sae:ausman:v:37:y:2012:i:2:p:211-229

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    Cited by:

    1. Jeremy Galbreath, 2013. "ESG in Focus: The Australian Evidence," Journal of Business Ethics, Springer, vol. 118(3), pages 529-541, December.
    2. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    3. repec:kap:asiapa:v:34:y:2017:i:4:d:10.1007_s10490-017-9506-3 is not listed on IDEAS
    4. Jolita Vveinhardt & Egle Stonkute, 2015. "Corporate Social Responsibility as a Brand: Practical Activity or Social Hypocrisy?," International Conference on Marketing and Business Development Journal, The Bucharest University of Economic Studies, vol. 1(1), pages 9-20, July.
    5. Saeidi, Sayedeh Parastoo & Sofian, Saudah & Saeidi, Parvaneh & Saeidi, Sayyedeh Parisa & Saaeidi, Seyyed Alireza, 2015. "How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction," Journal of Business Research, Elsevier, vol. 68(2), pages 341-350.
    6. repec:eee:riibaf:v:42:y:2017:i:c:p:572-582 is not listed on IDEAS
    7. Shou-Lin Yang, 2016. "Corporate social responsibility and an enterprise’s operational efficiency: considering competitor’s strategies and the perspectives of long-term engagement," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(6), pages 2553-2569, November.


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