Abstract

This study examines drivers of Corporate Social Responsibility (CSR) measurement and investment in CSR. Specifically, the study examines the links between the underlying motives for measuring CSR performance, namely to comply with regulation, to provide management support, and improve stakeholders’ satisfaction, and the impact thereof on CSR investments. The analysis of survey data of 307 companies based in Dubai identified five clusters of CSR measurements. The results show that while CSR measurement is a significant driver of CSR investments, there are varied associations between the three main drivers of CSR measurement and investment in CSR practices. Theoretical and practical implications of the study, are discussed.

摘要

本研究考察了企业社会责任 (CSR) 衡量和 CSR 投资的驱动因素。具体而言，本研究考察了衡量企业社会责任绩效的潜在动机之间的联系，即遵守法规、提供管理支持和提高利益相关者的满意度，及其对企业社会责任投资的影响。对迪拜 307 家公司的调查数据的分析确定了五个企业社会责任衡量指标。结果表明，虽然企业社会责任衡量是企业社会责任投资的重要驱动因素，但企业社会责任衡量的三个主要驱动因素与企业社会责任实践投资之间存在多种关联。讨论了该研究的理论和实践意义。