IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05269211.html
   My bibliography  Save this paper

CSR Committee and Corporate Social Performance: Do Capitalism Models Matter?
[Comité RSE et performance sociétale des enntreprises : quelle influence ont les modèles de capitalisme ?]

Author

Listed:
  • Adam Elage

    (Kedge Business School [Talence])

  • Sami Ben Larbi

    (CERGAM de Toulon - Centre d'Études et de Recherche en Gestion d'Aix-Marseille/Equipe de recherche de Toulon - CERGAM - Centre d'Études et de Recherche en Gestion d'Aix-Marseille - AMU - Aix Marseille Université - UTLN - Université de Toulon - IAE Toulon - Institut d'Administration des Entreprises (IAE) - Toulon - UTLN - Université de Toulon)

  • Jihène Meniaoui

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique, ULCO - Université du Littoral Côte d'Opale)

  • Ali Dardour

    (Kedge Business School [Talence])

Abstract

Our study examines the impact of CSR committees on corporate social performance (CSP) and the moderating effect of capitalism models on this relationship. Using an international sample of 2,066 firm-year observations from 2011 to 2018 across 13 countries, the study employs a multi-theoretical approach combining neo-institutional theory, stakeholder theory, and resource dependence theory. CSP is measured using two approaches: process-based (Wood, 1991) and stakeholder-based (Clarkson, 1995). Our results show that CSR committees significantly improve CSP, with a more pronounced effect in coordinated market economies (CMEs) than in liberal market economies (LMEs). This study highlights the importance of institutional factors in the effectiveness of voluntary governance mechanisms and offers implications for regulators and actors in various national contexts.

Suggested Citation

  • Adam Elage & Sami Ben Larbi & Jihène Meniaoui & Ali Dardour, 2025. "CSR Committee and Corporate Social Performance: Do Capitalism Models Matter? [Comité RSE et performance sociétale des enntreprises : quelle influence ont les modèles de capitalisme ?]," Post-Print hal-05269211, HAL.
    • Handle: RePEc:hal:journl:hal-05269211
    DOI: 10.59876/a-55bh-xcf7
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • G3 - Financial Economics - - Corporate Finance and Governance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05269211. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.