Next Article in Journal
Links between Cognitive Status and Trace Element Levels in Hair for an Environmentally Exposed Population: A Case Study in the Surroundings of the Estarreja Industrial Area
Previous Article in Journal
The Association between Metabolic Syndrome and Biochemical Markers in Beijing Adolescents
Open AccessArticle

Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line

1
Department of Sustainability Management, Inha University, Incheon 22212, Korea
2
Department of Business Administration, Noakhali Science and Technology University, Noakhali 3814, Bangladesh
3
Department of Economics & Banking, International Islamic University Chittagong, Chattogram 4318, Bangladesh
4
School of Accounting, RMIT University, Melbourne, Victoria 3000, Australia
5
College of Business Administration, Inha University, Incheon 22212, Korea
*
Author to whom correspondence should be addressed.
Int. J. Environ. Res. Public Health 2019, 16(22), 4559; https://doi.org/10.3390/ijerph16224559
Received: 18 September 2019 / Revised: 5 November 2019 / Accepted: 15 November 2019 / Published: 18 November 2019
(This article belongs to the Section Occupational Safety and Health)
Limited research in the area of the triple bottom line (TBL) mediation effect on the relationship between organizational strategic performance (OSP) and corporate social responsibility performance (CSRP) has motivated this study. The objective of this study is to investigate how OSP affects CSRP and the mediation impact of TBL elements through the decision-making process of business management. Considering a sample of 250 employees from Bangladesh, this study used structural equation modelling (SEM) to test the relevant research hypotheses. Through the lens of stakeholder, institutional, legitimacy and resource-based view theories along with rigorous statistical techniques, this study has found that OSP is positively related to CSRP. In terms of the mediation effect, this study has found that economic responsibility has no intervening role while environmental and social responsibility significantly mediated the relationship between OSP and CSRP. Finally, the full mediation power of the model suggests that OSP affects a firm’s strategic decision and CSR outcomes directly as well as indirectly through TBL. View Full-Text
Keywords: sustainability; corporate social responsibility; strategy; triple bottom line; mediation sustainability; corporate social responsibility; strategy; triple bottom line; mediation
Show Figures

Figure 1

MDPI and ACS Style

Masud, M.A.K.; Rashid, M.H.U.; Khan, T.; Bae, S.M.; Kim, J.D. Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line. Int. J. Environ. Res. Public Health 2019, 16, 4559.

Show more citation formats Show less citations formats
Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Article Access Map by Country/Region

1
Back to TopTop