The Association between Organisational Commitment And Corporate Social Responsibility-Environmental Performance Within an Integrated Sustainability Balanced Scorecard Framework.
Authors:
Rae, Kirsten; Sand, John; Gadenne, David
Source:
Issues in Social & Environmental Accounting
Date:
2015
Publication Type:
Academic Journal
Subjects:
ORGANIZATIONAL commitment; RESEARCH; SOCIAL responsibility of business; BUSINESS planning; EMPLOYEES -- Attitudes; VALUE creation; STRUCTURAL equation modeling; SUSTAINABLE development reporting
Abstract:
This study investigates whether organisational commitment is associated with organisations' CSR performance within sustainability aspects of their internal process. A structural equation model (SEM) tested two sequential direct associations between: (1) senior management employees' affective and continuance organisational commitment and organisations' conventional value-creating internal processes; (2) conventional value-creating internal processes and organisations' CSR performance within sustainability value-creating internal process. The SEM results show an indirect association between affective commitment and CSR performance within sustainability value-creating internal process, which is mediated by...