Exploring pathways to superior CSR performance in China’s new energy companies
A qualitative comparative analysis
Bibliographic Data
| ID | 22428010 |
|---|---|
| Authors | Jiajun Lin (Hong Kong University of Science and Technology), Yan Guo (0000-0001-8666-6169, Fujian University of Technology) |
| Year | 2026 |
| Volume | 22 |
| Issue | 8 |
| Pages | 1753-1773 |
| Publication date | 2026-07-16 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Social Responsibility Journal (JOURNAL) |
| Journal identifiers | ISSN: 1747-1117 • E-ISSN: 1758-857X |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/srj-01-2025-0032 |
| OpenAlex | W7141267118 |
| Language | EN |
| References cited | 87 |
Purpose This study aims to explore how Chinese A-share listed new energy enterprises achieve superior corporate social responsibility (CSR) performance under the triple bottom line (TBL) framework. It identifies pathways across economic, social and environmental dimensions, addressing gaps in existing research by examining causal complexity and the unique institutional context of China’s “dual carbon” strategy. Design/methodology/approach Using fuzzy-set qualitative comparative analysis (fsQCA), this study analyzes configurational effects of seven variables: marketization level, return on assets, charitable donations, independent directors, women on boards, environmental regulation and green investment. Based on 180 listed firms, CSR performance is measured by the CSRQUA index, with calibrated variables and necessity–sufficiency tests to uncover equifinal pathways. Findings The results identify three pathways to superior CSR performance: economic responsibility-oriented, economic–social dual-driven and TBL synergistic. Economic responsibility consistently serves as the core driver, while social and environmental responsibilities provide compensatory or synergistic support depending on context. These findings refine CSR theory by demonstrating multidimensional interactions and offer practical implications for firms and policymakers to advance sustainable development. Originality/value This study advances CSR research by integrating the TBL framework with fsQCA to reveal multiple equifinal paths in the new energy sector. It revises Carroll’s pyramid model by showing that social and environmental responsibilities can substitute for economic responsibility in certain contexts. The findings enrich stakeholder and legitimacy theory in emerging markets and offer practical implications for firms and policymakers pursuing sustainable development.
Corporate social responsibility · Institutional theory · Legitimacy · Marketization · Qualitative comparative analysis · Social responsibility · Stakeholder · Triple Bottom Line · Corporate Social Responsibility Reporting · Qualitative Comparative Analysis Research · Sustainability in Higher Education
Redesigning Social Inquiry
Strategic Management
The pyramid of corporate social responsibility
Women Directors on Corporate Boards
Research on Corporate Philanthropy
Multiple environmental policies and pollution haven hypothesis
Firm Resources and Sustained Competitive Advantage
CSR and Family CEO
What Really Explains ESG Performance? Disentangling the Asymmetrical Drivers of the Triple Bottom Line
Philanthropy as Strategy
Board Composition and Corporate Social Responsibility
The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation
Set-Theoretic Methods for the Social Sciences
Environmental Regulation, Corporate Social Responsibility (CSR) Disclosure and Enterprise Green Innovation
The impact of corporate social responsibility on green innovation
Job Market Signaling
Organizational Capability in the Public Sector
The Iron Cage Revisited
Towards Developing a Framework for Conducting Management Studies Using Design Research Methodology
| Highly cited | No |
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