Corporate social responsibility: Is it a matter of slack financial resources or strategy or both?

Abstract

Drawing on slack resources and institutional theories, this study tests the links between liquidity, corporate social responsibility (CSR) strategy, and CSR performance. The results indicate differential effects of liquidity measures on CSR investment. CSR committee and executive CSR compensation individually are significant drivers of higher CSR performance. Moderation analysis to test the interaction effect of liquidity measurements with the CSR committee on CSR performance yields mixed outcomes. Similarly, a second moderation analysis conducted to test the interaction of liquidity measurements with executive CSR compensation on CSR performance produces mixed results. Hence, the results are metric sensitive in terms of liquidity measurements.

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