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How do firms achieve corporate social performance? An integrated perspective

Author

Listed:
  • Walid Ben‐amar
  • Claude Francoeur

  • Sylvain Marsat

    (CleRMa - Clermont Recherche Management - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand - UCA - Université Clermont Auvergne)

  • Aida Sijamic Wahid

Abstract

This study provides an integrated view of the combined direct and indirect effects of the main drivers of CSR performance, at country, firm and CEO levels respectively. We extend prior literature by showing that the institutional context, firm CSR governance practices, and CSRrelated compensation incentives have impacts of different magnitudes on CSR performance, as well as significant combined effects. Using an international sample of 1,272 observations over 20 countries, we document significant indirect cascading effects of the institutional setting and firm-specific governance practices on CSR performance. From a managerial perspective, we find that firms operating in countries that are less oriented towards satisfying the needs of the stakeholders still have the ability to counterbalance this institutional impact and achieve relatively high CSR performance by implementing sound firm-level CSR governance practices and incentives.

Suggested Citation

  • Walid Ben‐amar & Claude Francoeur & Sylvain Marsat & Aida Sijamic Wahid, 2021. "How do firms achieve corporate social performance? An integrated perspective," Post-Print hal-03223669, HAL.
    • Handle: RePEc:hal:journl:hal-03223669
    DOI: 10.1002/csr.2107
    Note: View the original document on HAL open archive server: https://hal.science/hal-03223669v1
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    Cited by:

    1. Pier Giacomo Cardinali & Pietro De Giovanni, 2022. "Responsible digitalization through digital technologies and green practices," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(4), pages 984-995, July.
    2. Dorota Dobija & Ewelina Zarzycka & Joanna Krasodomska & Łukasz Kozłowski & Grygorii Kravchenko, 2025. "Reporting Under the EU Taxonomy Regulation: The Role of Sustainability Committee and Sustainability‐Related Executive Compensation," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7888-7901, November.
    3. Victor Daniel Vasconcelos & Maisa Souza de Ribeiro, 2025. "Executive Gender Diversity and Eco‐Innovation in Brazil: The Moderating Role of Sustainable Compensation Policies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6066-6087, September.
    4. Nguyen, Linh Thi My & Nguyen, Phong Thanh, 2023. "The board profiles that promote environmental, social, and governance disclosure–Evidence from S&P 500 firms," Finance Research Letters, Elsevier, vol. 55(PA).
    5. Zaki Ahmad & Mohammad Helmi Bin Hidthiir & Md Mahfujur Rahman & Mohd Zukime Mat Junoh & Mohd Faizal Bin Yusof, 2025. "Impact of TBL-Based CSR Disclosure on Financial Performance in Halal Food Companies: A System GMM Analysis," SAGE Open, , vol. 15(1), pages 21582440241, February.
    6. Qian Zhang & Yuanzhe Wu & Meng Ye, 2026. "Corporate Social Responsibility Leadership and Organizational Performance: Exploring Resource Collaboration Networks in the Case of Global Contractors," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(1), pages 345-361, January.
    7. Hyeong Joon Kim & Seongjae Mun & Seung Hun Han, 2023. "Corporate social responsibility and the alignment of CEO and shareholders wealth: Does a strong alignment induce or restrain CSR?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(2), pages 720-741, March.
    8. ChangYi Zhu & Alexandra Simón Villar & BingBing Ge, 2026. "Environmental, Social, and Governance in Family Firms: A Bibliometric Review and Agenda for Future Research," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 35(2), pages 593-613, April.

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