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Open AccessArticle

Do Employees Matter in the Relationship between Corporate Social Responsibility and Financial Performance?

School of Business Administration, Cheongju University, Cheongju 28503, Korea
Author to whom correspondence should be addressed.
Sustainability 2019, 11(22), 6251;
Received: 2 October 2019 / Revised: 4 November 2019 / Accepted: 4 November 2019 / Published: 7 November 2019
(This article belongs to the Special Issue Sustainable Human Resource Management: Putting People in the Center)
This study investigated the mechanism behind the impact of corporate social responsibility (CSR) on firms’ financial performance while focusing on internal stakeholders. Although many studies have examined the effects of CSR few has empirically investigated the underlying process of the mechanism. In addition, previous research has rarely regarded employees as a link between CSR and firms’ outcomes, despite employees implementing CSR policies. This study explored the pathway of the CSR-employees-firm’s performance. Employee commitment was used to explain the relationship between CSR and performance, since it is an important employee-associated micro-level outcome of CSR. The results showed that CSR indirectly influenced a firm’s accounting profitability through enhanced employee commitment, as well as directly affected firm’s profitability. CSR increases employee commitment, which in turn leads to improvements in a firm’s accounting returns. The paper suggests that employees should be considered as an important agent for the effects of CSR initiatives. View Full-Text
Keywords: CSR; employee commitment; financial performance CSR; employee commitment; financial performance
MDPI and ACS Style

Yoo, J.M.; Choi, W.; Chon, M.L. Do Employees Matter in the Relationship between Corporate Social Responsibility and Financial Performance? Sustainability 2019, 11, 6251.

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