Resumen de Linking Corporate Social Responsibility (CSR) and Organizational Performance: the moderating effect of corporate

Kuldeep Singh, Madhvendra Misra

• The study empirically investigates the relationship between corporate social responsibility (CSR) andorganizational performance from the perspective of European multinational firms. Further, the studyexamines the effectiveness of corporate reputation as a moderator on CSR-organizational performancelinkages. Final data comprised 340 responses collected from senior executives/managers working in Euro-pean multinational firms. A two-stage approach was used to analyze the association: stage 1 involvedtheoretical model construction using the strategic paradigm of literature; in stage 2, hierarchical regres-sion analysis was performed to examine the relevant relationships. Results have shown that CSR, whenexercised towards external stakeholders, influences organizational performance. Moreover, this influ-ence has been found to vary between well-established, reputable firms and business firms with weakerreputations