Trách nhiệm xã hội và hiệu quả của doanh nghiệp: Tổng quan tình hình nghiên cứu và hàm ý tương lai cho lĩnh vực xây dựng
Email:
trangtt_ph@utc.edu.vn
Từ khóa:
Trách nhiệm xã hội, CSR, hiệu quả doanh nghiệp, FP, doanh nghiệp xây dựng, nghiên cứu, phân tích từ khóa.
Tóm tắt
Trách nhiệm xã hội và hiệu quả của doanh nghiệp (CSR-FP) là chủ đề nhận được sự quan tâm rất lớn không chỉ của các doanh nghiệp mà còn cả giới học thuật những năm gần đây do tình trạng biến đổi khí hậu, nóng lên toàn cầu và suy thoái môi trường ngày càng trở nên trầm trọng. Bài báo tập trung vào hệ thống hóa các nghiên cứu về tác động của trách nhiệm xã hội tới hiệu quả hoạt động của doanh nghiệp. Dựa trên việc thống kê mô tả nội dung 291 tài liệu từ cơ sở dữ liệu Scopus, nghiên cứu chỉ ra khu vực địa lý thực hiện nghiên cứu, lĩnh vực hoạt động của doanh nghiệp, phương pháp nghiên cứu sử dụng và kết quả nghiên cứu đạt được từ các nghiên cứu trước. Kết quả nghiên cứu chỉ ra quy mô của doanh nghiệp điều tiết mối liên hệ giữa CSR-FP, đồng thời các mối quan hệ CSR-FP chủ yếu tập trung vào hiệu quả tài chính và thiếu vắng sự tập trung cho từng ngành và lĩnh vực cụ thể với sự tham gia tác động của các nhân tố trung gian trong mối quan hệ CSR-FP. Kết quả nghiên cứu là cơ sở khoa học để các nhà quản trị doanh nghiệp trong lĩnh vực xây dựng đưa ra chiến lược và chính sách phù hợp nhằm mang lại hiệu quả bền vững cho doanh nghiệp. Đồng thời, kết quả nghiên cứu giúp các học giả nhìn thấy khoảng trống nghiên cứu liên quan đến mối quan hệ CSR-FP của từng lĩnh vực cụ thể trong mối quan hệ với trách nhiệm xã hội của tổ chức.Tài liệu tham khảo
[1]. S. Kulldeep, M. Madhvendra, Linking corporate social responsibility (CSR) and organizational performance: The moderating effect of corporate reputation, European Research on Management and Business Economics, 27 (2021) 1-10. https://doi.org/10.1016/j.iedeen.2020.100139
[2]. M. Friedman, Capitalism and Freedom. University of Chicago Press, 1962.
[3]. G.A. Steiner, Social Policies for Business, California Management Review, 15 (1972) 17–24. https://doi.org/10.2307/41164414
[4]. A.B. Carroll, A Three-Dimensional Conceptual Model of Corporate Performance, The Academy of Management Review, 4 (1979) 497- 505
[5]. T.T. Le, H.Q. Ngo, A-S. Leonardo, Contribution of corporate social responsibility on SMEs’ performance in an emerging market – the mediating roles of brand trust and brand loyalty, International Journal of Emerging Markets, 18 (2020). https://doi.org/10.1108/IJOEM-12-2020-1516
[6]. T.T. Le, H.Q. Ngo, T.H. Tran Thi, D.K. Tran, The contribution of corporate social responsibility on SMEs performance in emerging country, Journal of Cleaner Production, 322 (2021). https://doi.org/10.1016/j.jclepro.2021.129103
[7]. S.P. Saeidi, S.A. Saaeidi, How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction, Journal of Business Research, 68 (2015) 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024
[8] . C.S. Lin, R.Y. Chang, V. Dang, An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance, Sustainability, 7 (2015). https://doi.org/ 10.3390/su7078292
[9]. C. Flammer, Does Corporate Social Responsibility Lead to Superior Financial Performance? A Regression Discontinuity Approach, Management Science, 61 (2015) 2549–2568. https://doi.org/ 10.1287/mnsc.2014.2038
[10]. Q. Wang, J. Dou, S. Jia, A meta-analytic review of corporate social responsibility and Corporate financial performance: the moderating effect of contextual factors, Business and Society, (2015) 1-39. https://doi.org/10.1177/0007650315584317
[11]. W.L. Lin, S.H. Law, J.A. Ho, M. Sambasivan, The causality direction of the corporate social responsibility – Corporate financial performance Nexus: Application of Panel Vector Autoregression approach, The North American Journal of Economics and Finance, 48 (2019) 401–418. https://doi.org/ 10.1016/j.najef.2019.03.004
[12]. R.W. Rutledge, K.E. Karim, M. Aleksanyan, C. Wu, An Examination of the Relationship between Corporate Social Responsibility and Financial Performance: The Case of Chinese State-Owned Enterprises, Advances in Environmental Accounting & Management, Emerald Group Publishing Limited, 5 (2014) 1–22. https://doi.org/10.1108/S1479-359820140000005001
[13]. C.-H. Lin, H.-L. Yang, D.-Y. Liou, The impact of corporate social responsibility on financial performance: Evidence from business in Taiwan, Technology in Society, 31 (2009) 56–63. https://doi.org/10.1016/j.techsoc.2008.10.004
[14]. J. Nollet, G. Filis, E. Mitrokostas, Corporate social responsibility and financial performance: A non-linear and disaggregated approach, Economic Modelling, 52 (2016) 400–407. https://doi.org/ 10.1016/j.econmod.2015.09.019
[15]. D.H.-M. Wang, P.-H. Chen, T.H.-K. Yu, C.-Y. Hsiao, The effects of corporate social responsibility on brand equity and firm performance, Journal of Business Research, 68 (2015) 2232-2236. https://doi.org/10.1016/j.jbusres.2015.06.003
[16]. K. Huang, N. Sim, H. Zhao, Corporate social responsibility, corporate financial performance and the confounding effects of economic fluctuations: A meta-analysis, International Review of Financial Analysis, 70 (2020). https://doi.org/10.1016/j.irfa.2020.101504
[17]. D. Sharma, S. Chakraborty, A.A. Rao, L.S. Lobo, The Relationship of Corporate Social Responsibility and Firm Performance: A Bibliometric Overview, SAGE Open, 13 (2023). https://doi.org/10.1177/21582440231158021
[18]. F. Craveiro, J.P. Duarte, H. Bartolo, Additive manufacturing as an enabling technology for digital construction: A perspective on Construction 4.0, Automation in Construction, 103 (2019) 251–267. https://doi.org/ 10.1016/j.autcon.2019.03.011
[19]. Construction Global Market Report 2023-By type (Buildings Construction, Heavy and civil engineering construction, specialty trade contractors, land planning and development), By end user (private, public), By type of contractor (large contractors, small contractors)-market size, trends, and global forecast 2023-2032’. https://www.thebusinessresearchcompany.com/report/construction-global-market-report, truy cập vào ngày 25 tháng 10 năm 2023
[20]. C.-F. Huang, H.-C. Lien, An empirical analysis of the influences of corporate social responsibility on organizational performance of Taiwan’s construction industry: using corporate image as a mediator, Construction Management and Economics, 30 (2012) 263–275. https://doi.org/ 10.1080/01446193.2012.668620
[21]. Q. Zhang, B.L. Oo, B.T.H. Lim, Linking corporate social responsibility (CSR) practices and organizational performance in the construction industry: A resource collaboration network, Resources, Conservation and Recycling, 179 (2022) 106-113. https://doi.org/10.1016/j.resconrec.2021.106113
[22]. X. Lin, C.M.F. Ho, G.Q.P. Shen, Research on corporate social responsibility in the construction context: a critical review and future directions, International Journal of Construction Management, 18 (2018) 394–404. https://doi.org/10.1080/15623599.2017.1333398
[23]. M.E. Falagas, E.I. Pitsouni, G.A. Malietzis, G. Pappas, Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses, FASEB j, 22 (2008) 338–342. https://doi.org/10.1096/fj.07-9492LSF
[24]. N.J. Van Eck, L. Waltman, Software survey: VOSviewer, a computer program for bibliometric mapping, Scientometrics, 84 (2010) 523–538. https://doi.org/10.1007/s11192-009-0146-3
[25]. H. Chen, X. Wang, Corporate social responsibility and corporate financial performance in China: an empirical research from Chinese firms, Corporate Governance, 11 (2011) 361–370. https://doi.org/10.1108/14720701111159217
[26]. G. Zhou, Y. Sun, S. Luo, J. Liao, Corporate social responsibility and bank financial performance in China, Energy Economics, 97 (2021). https://doi.org/10.1016/j.eneco.2021.105190
[27]. S. Mishra, D. Suar, Does corporate social responsibility influence firm performance of India companies?, Journal of Business Ethics, 95 (2010) 571-601. https://doi.org/10.1007/s10551-010-0441-1
[28]. M-W. Wu, C-H. Shen, Corporate social responsibility in the banking industry: Motives and financial performance, Journal of Banking & Finance, 37 (2013) 3529-3547. http://dx.doi.org/10.1016/j.jbankfin.2013.04.023
[29]. V. Lima Crisóstomo, F. de Souza Freire, F. Cortes de Vasconcellos, Corporate social responsibility, firm value and financial performance in Brazil, Social Responsibility Journal, 7 (2011) 295–309. https://doi.org/10.1108/17471111111141549
[30]. B. Theodoulidis, D. Diaz, F. Crotto, E. Rancati, Exploring corporate social responsibility and financial performance through stakeholder theory in the tourism industries, Tourism Management, 62 (2017) 173-188. http://dx.doi.org/10.1016/j.tourman.2017.03.018
[31]. S. Lee, K. Seo, A. Sharma, Corporate social responsibility and firm performance in the airline industry: The moderating role of oil prices, Tourism Management, 38 (2013) 20-30. http://dx.doi.org/10.1016/j.tourman.2013.02.002
[32]. C-S. Lin, R-Y. Chang, V.T. Dang, An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance, Sustainability, 7 (2015) 8292-8311. https:// doi.org/10.3390/su7078292
[33]. S.A. Javeed, L. Lefen, An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan, Sustainability, 11 (2019). https://doi.org/10.3390/su11010248
[34]. M.K. Anser, Z. Zhang, L. Kanwal, Moderating effect of innovation on corporate social responsibility and firm performance in realm of sustainable development, Corporate Social Responsibility and Environmental Management, 25 (2018) 799–806. https://doi.org/10.1002/csr.1495
[35]. M. Ikram, R. Sroufe, M. Mohsin, Y.A. Solangi, S.Z.A, Shah, F. Shahzad, Does CSR influence firm performance? A longitudinal study of SME sectors of Pakistan, Journal of Global Responsibility, 11 (2020) 27–53. https://doi.org/10.1108/JGR-12-2018-0088
[2]. M. Friedman, Capitalism and Freedom. University of Chicago Press, 1962.
[3]. G.A. Steiner, Social Policies for Business, California Management Review, 15 (1972) 17–24. https://doi.org/10.2307/41164414
[4]. A.B. Carroll, A Three-Dimensional Conceptual Model of Corporate Performance, The Academy of Management Review, 4 (1979) 497- 505
[5]. T.T. Le, H.Q. Ngo, A-S. Leonardo, Contribution of corporate social responsibility on SMEs’ performance in an emerging market – the mediating roles of brand trust and brand loyalty, International Journal of Emerging Markets, 18 (2020). https://doi.org/10.1108/IJOEM-12-2020-1516
[6]. T.T. Le, H.Q. Ngo, T.H. Tran Thi, D.K. Tran, The contribution of corporate social responsibility on SMEs performance in emerging country, Journal of Cleaner Production, 322 (2021). https://doi.org/10.1016/j.jclepro.2021.129103
[7]. S.P. Saeidi, S.A. Saaeidi, How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction, Journal of Business Research, 68 (2015) 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024
[8] . C.S. Lin, R.Y. Chang, V. Dang, An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance, Sustainability, 7 (2015). https://doi.org/ 10.3390/su7078292
[9]. C. Flammer, Does Corporate Social Responsibility Lead to Superior Financial Performance? A Regression Discontinuity Approach, Management Science, 61 (2015) 2549–2568. https://doi.org/ 10.1287/mnsc.2014.2038
[10]. Q. Wang, J. Dou, S. Jia, A meta-analytic review of corporate social responsibility and Corporate financial performance: the moderating effect of contextual factors, Business and Society, (2015) 1-39. https://doi.org/10.1177/0007650315584317
[11]. W.L. Lin, S.H. Law, J.A. Ho, M. Sambasivan, The causality direction of the corporate social responsibility – Corporate financial performance Nexus: Application of Panel Vector Autoregression approach, The North American Journal of Economics and Finance, 48 (2019) 401–418. https://doi.org/ 10.1016/j.najef.2019.03.004
[12]. R.W. Rutledge, K.E. Karim, M. Aleksanyan, C. Wu, An Examination of the Relationship between Corporate Social Responsibility and Financial Performance: The Case of Chinese State-Owned Enterprises, Advances in Environmental Accounting & Management, Emerald Group Publishing Limited, 5 (2014) 1–22. https://doi.org/10.1108/S1479-359820140000005001
[13]. C.-H. Lin, H.-L. Yang, D.-Y. Liou, The impact of corporate social responsibility on financial performance: Evidence from business in Taiwan, Technology in Society, 31 (2009) 56–63. https://doi.org/10.1016/j.techsoc.2008.10.004
[14]. J. Nollet, G. Filis, E. Mitrokostas, Corporate social responsibility and financial performance: A non-linear and disaggregated approach, Economic Modelling, 52 (2016) 400–407. https://doi.org/ 10.1016/j.econmod.2015.09.019
[15]. D.H.-M. Wang, P.-H. Chen, T.H.-K. Yu, C.-Y. Hsiao, The effects of corporate social responsibility on brand equity and firm performance, Journal of Business Research, 68 (2015) 2232-2236. https://doi.org/10.1016/j.jbusres.2015.06.003
[16]. K. Huang, N. Sim, H. Zhao, Corporate social responsibility, corporate financial performance and the confounding effects of economic fluctuations: A meta-analysis, International Review of Financial Analysis, 70 (2020). https://doi.org/10.1016/j.irfa.2020.101504
[17]. D. Sharma, S. Chakraborty, A.A. Rao, L.S. Lobo, The Relationship of Corporate Social Responsibility and Firm Performance: A Bibliometric Overview, SAGE Open, 13 (2023). https://doi.org/10.1177/21582440231158021
[18]. F. Craveiro, J.P. Duarte, H. Bartolo, Additive manufacturing as an enabling technology for digital construction: A perspective on Construction 4.0, Automation in Construction, 103 (2019) 251–267. https://doi.org/ 10.1016/j.autcon.2019.03.011
[19]. Construction Global Market Report 2023-By type (Buildings Construction, Heavy and civil engineering construction, specialty trade contractors, land planning and development), By end user (private, public), By type of contractor (large contractors, small contractors)-market size, trends, and global forecast 2023-2032’. https://www.thebusinessresearchcompany.com/report/construction-global-market-report, truy cập vào ngày 25 tháng 10 năm 2023
[20]. C.-F. Huang, H.-C. Lien, An empirical analysis of the influences of corporate social responsibility on organizational performance of Taiwan’s construction industry: using corporate image as a mediator, Construction Management and Economics, 30 (2012) 263–275. https://doi.org/ 10.1080/01446193.2012.668620
[21]. Q. Zhang, B.L. Oo, B.T.H. Lim, Linking corporate social responsibility (CSR) practices and organizational performance in the construction industry: A resource collaboration network, Resources, Conservation and Recycling, 179 (2022) 106-113. https://doi.org/10.1016/j.resconrec.2021.106113
[22]. X. Lin, C.M.F. Ho, G.Q.P. Shen, Research on corporate social responsibility in the construction context: a critical review and future directions, International Journal of Construction Management, 18 (2018) 394–404. https://doi.org/10.1080/15623599.2017.1333398
[23]. M.E. Falagas, E.I. Pitsouni, G.A. Malietzis, G. Pappas, Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses, FASEB j, 22 (2008) 338–342. https://doi.org/10.1096/fj.07-9492LSF
[24]. N.J. Van Eck, L. Waltman, Software survey: VOSviewer, a computer program for bibliometric mapping, Scientometrics, 84 (2010) 523–538. https://doi.org/10.1007/s11192-009-0146-3
[25]. H. Chen, X. Wang, Corporate social responsibility and corporate financial performance in China: an empirical research from Chinese firms, Corporate Governance, 11 (2011) 361–370. https://doi.org/10.1108/14720701111159217
[26]. G. Zhou, Y. Sun, S. Luo, J. Liao, Corporate social responsibility and bank financial performance in China, Energy Economics, 97 (2021). https://doi.org/10.1016/j.eneco.2021.105190
[27]. S. Mishra, D. Suar, Does corporate social responsibility influence firm performance of India companies?, Journal of Business Ethics, 95 (2010) 571-601. https://doi.org/10.1007/s10551-010-0441-1
[28]. M-W. Wu, C-H. Shen, Corporate social responsibility in the banking industry: Motives and financial performance, Journal of Banking & Finance, 37 (2013) 3529-3547. http://dx.doi.org/10.1016/j.jbankfin.2013.04.023
[29]. V. Lima Crisóstomo, F. de Souza Freire, F. Cortes de Vasconcellos, Corporate social responsibility, firm value and financial performance in Brazil, Social Responsibility Journal, 7 (2011) 295–309. https://doi.org/10.1108/17471111111141549
[30]. B. Theodoulidis, D. Diaz, F. Crotto, E. Rancati, Exploring corporate social responsibility and financial performance through stakeholder theory in the tourism industries, Tourism Management, 62 (2017) 173-188. http://dx.doi.org/10.1016/j.tourman.2017.03.018
[31]. S. Lee, K. Seo, A. Sharma, Corporate social responsibility and firm performance in the airline industry: The moderating role of oil prices, Tourism Management, 38 (2013) 20-30. http://dx.doi.org/10.1016/j.tourman.2013.02.002
[32]. C-S. Lin, R-Y. Chang, V.T. Dang, An Integrated Model to Explain How Corporate Social Responsibility Affects Corporate Financial Performance, Sustainability, 7 (2015) 8292-8311. https:// doi.org/10.3390/su7078292
[33]. S.A. Javeed, L. Lefen, An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan, Sustainability, 11 (2019). https://doi.org/10.3390/su11010248
[34]. M.K. Anser, Z. Zhang, L. Kanwal, Moderating effect of innovation on corporate social responsibility and firm performance in realm of sustainable development, Corporate Social Responsibility and Environmental Management, 25 (2018) 799–806. https://doi.org/10.1002/csr.1495
[35]. M. Ikram, R. Sroufe, M. Mohsin, Y.A. Solangi, S.Z.A, Shah, F. Shahzad, Does CSR influence firm performance? A longitudinal study of SME sectors of Pakistan, Journal of Global Responsibility, 11 (2020) 27–53. https://doi.org/10.1108/JGR-12-2018-0088
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Kiểu trích dẫn
Trịnh Thị, T., & Nguyễn Lương, H. (4400). Trách nhiệm xã hội và hiệu quả của doanh nghiệp: Tổng quan tình hình nghiên cứu và hàm ý tương lai cho lĩnh vực xây dựng. Tạp Chí Khoa Học Giao Thông Vận Tải, 75(5), 1735-1749. https://doi.org/10.47869/tcsj.75.5.3
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