Analysis of the Motivation behind Corporate Social Responsibility Based on the csQCA Approach

Author:

Xiong Feng12,Shao Yaxin2,Fan Haotian2,Xie Yi3

Affiliation:

1. Center for Accounting Studies, Xiamen University, Xiamen 361005, China

2. School of Management, Xiamen University, Xiamen 361005, China

3. Department of Agribusiness and Food Industry Management, Huntley College of Agriculture, California State Polytechnic University, Pomona, CA 91768, USA

Abstract

Contemporary society is paying increasing attention to corporate social responsibility (CSR), the motivation for enterprises to perform social responsibility, and ways to encourage enterprises to actively take action towards social responsibility have become a focus among scholars. Following previous studies, this paper systematically summarises the motivation behind CSR in four aspects: (1) senior management and environmental impact; (2) the enterprise level; (3) external influences on the enterprise; and (4) ideological and political construction. This paper adopts a qualitative comparative analysis (QCA) method to examine these four aspects, including specific variables of “Chinese Communist Party member on the board”, “women on the senior management team”, “CSR vision of the enterprise”, “overseas background among leaders”, and “enterprise profitable in the current year”. This paper finds that: (1) As a necessary condition, “enterprise profitable in the current year” plays a decisive role in the fulfilment of social responsibility. (2) The existence of women on the senior management team plays a vital role in CSR. (3) “Chinese Communist Party member on the board”, “CSR vision of the enterprise”, and “overseas background among leaders” complement each other.

Funder

National Natural Science Fund of China

Chinese Ministry of Education

Chinese Fundamental Research Funds for Central Universities

Publisher

MDPI AG

Subject

Management, Monitoring, Policy and Law,Renewable Energy, Sustainability and the Environment,Geography, Planning and Development,Building and Construction

Reference89 articles.

1. Shanghai Stock Exchange (2023, May 13). Notice on Strengthening the Work of Social Responsibility of Listed Companies and Issuing the Guidelines on Environmental Information Disclosure of Listed Companies of Shanghai Stock Exchange. Available online: http://www.sse.com.cn/lawandrules/sserules/listing/stock/c/c_20150912_3985851.shtml.

2. Shenzhen Stock Exchange (2023, May 13). Guidelines on Social Responsibility of Listed Companies of Shenzhen Stock Exchange. Available online: http://www.szse.cn/disclosure/notice/general/t20060925_499697.html.

3. State-Owned Assets Supervision and Administration Commission of the State Council (2023, May 13). Guidelines on State-Owned Enterprises to Better Fulfill Their Social Responsibilities, Available online: http://www.sasac.gov.cn/n2588035/n2588320/n2588335/c20234205/content.html.

4. and Edward, J.N. (1975). Rational Economic Man, Cambridge University Press.

5. QCA and Business Research: Work in Progress or a Consolidated Agenda?;Wagemann;J. Bus. Res.,2016

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