The perceived value of measuring the impact of CSR performance on CSR investment: evidence from the UAE

Belaid Rettab; Pietro Micheli; Matteo Mura; Kamel Mellahi; Vijay Pereira

doi:10.1080/00208825.2021.1959879

The perceived value of measuring the impact of CSR performance on CSR investment: evidence from the UAE

Belaid Rettab, Pietro Micheli, Matteo Mura, Kamel Mellahi, Vijay Pereira

Research output: Journal Publication › Article › peer-review

4 Citations (Scopus)

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.

Original language	English
Pages (from-to)	201-217
Number of pages	17
Journal	International Studies of Management and Organization
Volume	51
Issue number	3
DOIs	https://doi.org/10.1080/00208825.2021.1959879
Publication status	Published - 2021
Externally published	Yes

Keywords

corporate social performance
Corporate social responsibility
disclosure
performance management
performance measurement
reporting
sustainability

ASJC Scopus subject areas

Business and International Management
Strategy and Management

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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10.1080/00208825.2021.1959879

Cite this

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keywords = "corporate social performance, Corporate social responsibility, disclosure, performance management, performance measurement, reporting, sustainability",

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AU - Rettab, Belaid

AU - Micheli, Pietro

AU - Mura, Matteo

AU - Mellahi, Kamel

AU - Pereira, Vijay

PY - 2021

Y1 - 2021

N2 - 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.

AB - 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.

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KW - Corporate social responsibility

KW - disclosure

KW - performance management

KW - performance measurement

KW - reporting

KW - sustainability

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The perceived value of measuring the impact of CSR performance on CSR investment: evidence from the UAE

Abstract

Keywords

ASJC Scopus subject areas

UN SDGs

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