Purpose

Corporate social responsibility (CSR) captures organizational actions that account for economic, social and environmental performance. CSR is becoming increasingly relevant for organizations because of changing societal norms and attitudes. Prior research on CSR shows that socially responsible actions are beneficial for the firm and the society. However, much less is known about the antecedents of CSR. The authors suggest that CSR is a strategic organizational decision and use organizational performance feedback theory to explain how organizations decide on CSR activities.

Design/methodology/approach

Using a longitudinal sample of 189 US public firms with 1,050 observations, the authors test how performance decreases below aspirations and performance increases above aspirations influence CSR. The authors also test for the moderation effect of LGBT inclusion on these relationships as a proxy for CSR consistency and stakeholder support.

Findings

The authors find that as organizational performance decreases further below aspirations, CSR increases and LGBT inclusion strengthens this increase. The authors also find that as performance increases above aspirations, organizations become more engaged in CSR, but LGBT inclusion does not moderate this relationship.

Originality/value

Prior research recently started extending the performance feedback theory to CSR, but empirical findings on the relationships between performance feedback and CSR are seemingly inconclusive. Moreover, studies had primarily focused on performance below aspirations and to a much lesser extent on performance above aspirations. This study aims to better integrate organizational performance feedback theory to the CSR discourse.

中文翻译：

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探索组织绩效反馈如何影响企业社会责任 (CSR)：LGBT 包容的调节作用

目的

企业社会责任 (CSR) 捕获影响经济、社会和环境绩效的组织行为。由于不断变化的社会规范和态度，企业社会责任与组织的关系越来越密切。先前对企业社会责任的研究表明，对社会负责的行为对公司和社会都是有益的。然而，人们对企业社会责任的前因知之甚少。作者认为 CSR 是一项战略组织决策，并使用组织绩效反馈理论来解释组织如何决定 CSR 活动。

设计/方法/途径

使用包含 1,050 个观察值的 189 家美国上市公司的纵向样本，作者测试了绩效低于预期和绩效高于预期如何影响企业社会责任。作者还测试了 LGBT 包容对这些关系的调节作用，作为 CSR 一致性和利益相关者支持的代表。

发现

作者发现，随着组织绩效进一步低于期望，CSR 增加，LGBT 包容性加强了这种增长。作者还发现，随着绩效高于期望，组织会更多地参与企业社会责任，但 LGBT 包容性并不会缓和这种关系。

原创性/价值

先前的研究最近开始将绩效反馈理论扩展到企业社会责任，但关于绩效反馈与企业社会责任之间关系的实证研究结果似乎尚无定论。此外，研究主要关注低于预期的绩效，而较少关注高于预期的绩效。本研究旨在将组织绩效反馈理论更好地整合到 CSR 话语中。