Dual Social Responsibility
The Pathway Effects and Mechanisms of Benevolent and Malevolent Actions on Firm Performance
Bibliographic Data
| ID | 21259482 |
|---|---|
| Authors | Hong Zhang (0000-0003-2057-8427, School of Economics and Management Zhejiang Sci‐Tech University Hangzhou China), Zhang Hong (0000-0001-7253-2637, Zhejiang Sci-Tech University, corresponding author), Lei Zhang (0000-0003-4889-6486, Zhejiang Sci-Tech University) |
| Year | 2025 |
| Volume | 34 |
| Issue | 4 |
| Pages | 2056-2074 |
| Publication date | 2025-10-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Business Ethics, the Environment & Responsibility (JOURNAL) |
| Journal identifiers | ISSN: 2694-6416 • E-ISSN: 2694-6424 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/beer.12755 |
| OpenAlex | W4403651786 |
| Language | EN |
| References cited | 74 |
While doing good things, enterprises may also be subject to subjective or unintentional behaviors of doing bad things, and corporate performance is comprehensively affected by its dual social responsibility. Using data from A‐share listed companies from 2010 to 2020, this paper, grounded in signaling theory, legitimacy theory, and stakeholder theory, analyzes the dual‐path effects, comprehensive effects, and boundary effects of corporate social responsibility (CSR) and corporate social irresponsibility (CSIR) on corporate performance. It innovatively introduces innovation efficiency as a mediating variable to examine its transmission mechanism and pathways in the influence of dual social responsibility on corporate performance. The study finds that CSR and CSIR have independent and heterogeneous effects on corporate performance, with the former exhibiting an inverted U‐shaped relationship with corporate performance and the latter consistently exerting a negative impact. The coexistence and interaction of CSR and CSIR have a comprehensive effect on corporate performance, where CSR performance can mitigate the negative impact of CSIR, and there exists a threshold effect. CSR has a nonlinear impact on innovation efficiency, and innovation efficiency plays a significant mediating role in the process of CSR and CSIR affecting corporate performance. The industrial environment competition plays a moderating role in the relationship between a company's dual social behavior and its performance. The higher the industrial environment competition, the more it will accelerate and intensify the negative impact of CSIR on corporate performance. Additionally, it will steepen the inverted U‐shaped curve of CSR influencing corporate performance and shift the inflection point to the left. This study not only extends the boundaries of research on the impact of CSIR on corporate performance but also provides insights for corporate social responsibility governance and ethical decision‐making in business
Business · Epistemology · Political science · Public relations · Social responsibility · Corporate Social Responsibility Reporting · Economic Growth and Development · Environmental Sustainability in Business · Psychology · Social Psychology
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| Citation velocity | historical |
|---|---|
| Highly cited | No |