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An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance

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Department of Business Administration, National Chung Hsing University, 250 Kuo-Kuang Rd., Taichung 402, Taiwan
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Department of Hospitality Management, Ming Dao University, 250 Kuo-Kuang Rd., Taichung 402, Taiwan
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Author to whom correspondence should be addressed.
Academic Editor: Giuseppe Ioppolo
Sustainability 2015, 7(7), 8292-8311; https://doi.org/10.3390/su7078292
Received: 16 April 2015 / Revised: 16 June 2015 / Accepted: 23 June 2015 / Published: 29 June 2015
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
The effect of corporate social responsibility (CSR) on financial performance has important implications for enterprises, communities, and countries, and the significance of this issue cannot be ignored. Therefore, this paper proposes an integrated model to explain the influence of CSR on financial performance with intellectual capital as a mediator and industry type as a moderator. Empirical results indicate that intellectual capital mediates the relationship between CSR and financial performance, and industry type moderates the direct influence of CSR on financial performance. Such results have critical implications for both academia and practice. View Full-Text
Keywords: corporate social responsibility; intellectual capital; industry types; financial performance; structural equation modeling corporate social responsibility; intellectual capital; industry types; financial performance; structural equation modeling
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Lin, C.-S.; Chang, R.-Y.; Dang, V.T. An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance. Sustainability 2015, 7, 8292-8311.

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