- Title
- The role of sustainability control systems in translating CSR into performance in Iran
- Creator
- Asiaei, Kaveh; Bontis, Nick; Barani, Omid; Moghaddam, Majid; Sidhu, Jasvinder
- Date
- 2022
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/186795
- Identifier
- vital:16950
- Identifier
-
https://doi.org/10.1108/MD-11-2020-1510
- Identifier
- ISBN:0025-1747 (ISSN)
- Abstract
- Purpose: This study aims to explore the extent to which companies rely on sustainability management control systems (SMCS) to translate corporate social responsibility (CSR) into superior performance building upon the premise of the natural resource orchestration perspective. Design/methodology/approach: Data were collected based on a survey data set from 118 Chief Financial Officers of publicly listed companies in Iran. The theoretical model was tested using partial least squares structural equation modeling (PLS-SEM, SmartPLS 3.0) as a method that enjoys minimum demands concerning normality assumptions and sample size. Findings: The findings support the full mediation effect of SMCS on the relationship between CSR and organizational performance. This implies that CSR affects performance only through the mediating role of SMCS. Practical implications: The central premise in the proposed theoretical framework is that the utilization of proper management control mechanisms (i.e. SMCS) can help the organization to better synchronize, measure and manage – i.e. “orchestrate” – the social, environmental and economic impacts, and this, in turn, leads to improved organizational performance. Originality/value: To the best of the authors’ knowledge, this is the first study of its kind, building on a unique synthesis of the agency cost perspective and resource orchestration theory, to introduce the “natural resource orchestration” approach for examining the intervening role of SMCS between CSR and organizational performance. © 2021, Emerald Publishing Limited.
- Publisher
- Emerald Group Holdings Ltd.
- Relation
- Management Decision Vol. 60, no. 5 (2022), p. 1438-1468
- Rights
- All metadata describing materials held in, or linked to, the repository is freely available under a CC0 licence
- Rights
- Copyright © 2021, Emerald Publishing Limited.
- Rights
- Open Access
- Subject
- 3505 Human resources and industrial relations; 3506 Marketing; 3507 Strategy, management and organisational behaviour; Corporate social responsibility; Iran; Natural resource orchestration; Organizational performance; Sustainability management control systems
- Full Text
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