Sr.

#
Author (s) Year Title Journal
10.3.12 LR6 E. Arikan · D. 2016 Investigating the mediating role of Qual Quant
Kantur · C. Maden corporate reputation on the
· E. E. Telci relationship between corporate
social
responsibility and multiple
stakeholder outcomes
23.3.12 LR25 Muhammad 2016 Impact of Corporate Social Journal of Business
Shoukat Malik Responsibility Disclosure on Ethics
• Lubna Kanwal Financial
Performance: Case Study of Listed
Pharmaceutical Firms
of Pakistan

24.3.12 LR27 Muhammad 2016 The relationship between corporate Journal of Cleaner
Asrar-ul-Haq, social responsibility, job satisfaction, Production
K.Peter Kuchinke, and organizational commitment:
Anam Iqbal Case of Pakistani Higher Education
LR45 Simone R. Barakat 2016 The influence of corporate social Management Decision
Giuliana Isabella responsibility on employee
João Maurício satisfaction
Gama Boaventura
José Afonso
Mazzon

LR46 Gholamhossein 2016 The Effects of Corporate Social Journal of Cleaner

Mehralian, Jamal Responsibility on Organizational Production
A. Nazari, Leila Performance in the
Zarei, Hamid Reza Iranian Pharmaceutical Industry: The
Rasekh Mediating Role of TQM
LR47 Linda Mory, Bernd 2016 Factors of internal corporate social The International
W. Wirtz & responsibility and the effect on Journal of Human
Vincent Göttel organizational commitment Resource
Management

LR48 Munyaradzi W. 2016 "CSR, relationship quality, Marketing Intelligence

Nyadzayo, Civilai loyalty and psychological connection & Planning
Leckie, Heath in sports",
McDonald
LR49 Kenneth De 2016 Consistency Matters! How and When Journal of Management
Roeck, Ass^aad El Does Corporate Social Responsibility Studies
Akremic and Affect Employees’ Organizational
Val erie Swaen Identification?

LR53 Joana Story Filipa 2016 "Corporate social responsibility and Social Responsibility
Castanheira Silvia organizational attractiveness: Journal
Hartig implications for talent management
"
LR54 Eun-Mi Lee Hyun 2016 The important role of corporate Social Responsibility
Jung Lee Jae- social responsibility Journal
Hyeon Pae Seong- capabilities in improving sustainable
Yeon Park , competitive advantage ",
LR79 Hyelin Lina Kima, 2016 An examination of the links between International Journal of
Yinyoung corporate social responsibility Hospitality
Rhoub,∗, (CSR) and its internal consequences Management
Muzaffer Uysalc,
Nakyung Kwon

LR80 Jungsun (Sunny) 2016 Effects of corporate social International Journal of

Kima, Hak Jun responsibility and internal Hospitality
Songb,, Choong-Ki marketingon organizational Management
Lee commitment and turnover intentions

LR81 Shafiqur Rahman 2016 The effect of employee CSR attitudes Social Responsibility
Debbie Haski- on job satisfaction and organizational Journal
Leventhal commitment: evidence from the
Mehrdokht Bangladeshi banking industry",
Pournader ,
LR82 Young Ran Joo 2016 A moderated mediation model of Management Decision
Hyoung Koo CSR and organizational
Moon Byoung attractiveness among job applicants:
Kwon Choi , roles of perceived overall justice and
attributed motives",

LR83 Andrea Pérez 2016 "The stakeholder management International Journal of

Ignacio Rodríguez theory of CSR - a multidimensional Bank Marketing
del Bosque approach in understanding customer
identification and satisfaction",
LR84 Chia-Ju Lu and 2017 The Impact of Corporate Social Innovative Mobile and
Chiou-Shya Torng Responsibility Internet Services
and Organization Identification on in Ubiquitous
Employee Engagement Computing, Advances
in Intelligent Systems
and Computing

LR85 Martin Loosemore 2016 Linking corporate social Construction

and Benson Teck responsibility and organizational Management and
Heng Lim performance in the Economics
construction industry

LR86 Richa Chaudhary 2017 " Corporate Social Responsibility and Social Responsibility
Employee Engagement: Can CSR help Journal
in redressing the
engagement gap? ",
LR87 SAMUEL FAMIYEH 2017 " Corporate Social Responsibility and Social
Firm’s Performance: Empirical Responsibility Journal
Evidence ",

LR88 Longinos 2017 Doing Good and Different! The Corporate Social
Marin,Pedro J. Mediation Effect of Innovation and Responsibility and
Martín and Alicia Investment on the Influence of CSR Environmental
Rubio on Competitiveness Management
LR89 Antonio Juan 2017 Analysis of Corporate Social Corporate Social
Briones Peñalver, Responsibility in Spanish Responsibility and
Juan Andrés Agribusiness and Its Influence on Environmental
Bernal Conesa and Innovation and Management
Carmen de Nieves Performance
Nieto

LR90 A.Asuman 2016 A Strategic Influence of Corporate Social and Behavioral

Akdoğana Aykut Social Responsibility on Sciences
Arslanb* Özgür Meaningful Work and Organizational
Demirtaş Identification, via Perceptions
of Ethical Leadership

LR91 Eyad Al-Samman 2016 Effect of corporate social Social Responsibility

Murad responsibility on nonfinancial Journal
Mohammed Al- organizational performance:
Nashmi
LR92 Haifa Chtourou 2017 Commitment in Corporate Social Social Responsibility
Mohamed Triki Responsibility and Financial Journal
Performance: a Study in the Tunisian
Context ",

LR93 Nil Engizek Bahar 2017 " How CSR and Overall Service Social Responsibility
Yaşin Quality Lead to Affective Journal
Commitment: Mediating Role of
Company Reputation ",
LR94 Mert Gürlek, 2017 "How does corporate social Social Responsibility
Ertuğrul Düzgün, responsibility create customer Journal
Selma Meydan loyalty? The role of corporate image
Uygur

LR95 Priyanka Jain 2017 Exploring the Mediating Role of Social Responsibility
Vishal Vyas Ankur Intellectual Capital and Competitive Journal
Roy Advantage on the Relation between
CSR and Financial Performance in
SMEs

LR96 Chen-Ying Lee 2017 An investigation of the effects of Social Responsibility

Wei-Chen Chang corporate social responsibility Journal
Hsin-Ching Lee on corporate reputation and
customer loyalty-Evidence from the
Taiwan Non-life insurance industry
LR97 J.J. Rivera, E. 2016 Effects of Corporate Social Spanish Journal of
Bigne, R. Curras- Responsibility perception on Marketing
Perez consumer satisfaction with the brand

LR98 Wenbin Sun 2016 "The impact of environmental European Journal of

Joseph M. Price uncertainty on increasing customer Marketing
satisfaction through
corporate social responsibility",

LR99
LR100
 Sector Independent Variable Dependent Variable Moderator Mediator

1. Banking CSR Multiple Stakeholder Outcome Corporate reputation

2.
Telecommunication 3. Airlines
4. White goods 5. consumer
Electronics 6. IT
Pharmaceutical Corporate social Financial Performance Brand Equity
responsibility
disclosure

Education CSR 1. Job Satisfaction

2. Organizational
Commitment
1. Commerce , 2. Industry CSR Employee Satisfaction Organizational image
3. Services

Pharmaceutical CSR Organizational Performance Total quality

management (TQM)
1. Renewable energy sector Internal CSR (employee 1. Affective organizational Affective organizational
2. Pharmaceutical directed) commitment commitment
2. Normative
organizational commitment

sports club CSR Customer loyality Psychological Relationship quality

connection
Energy Perceived CSR Organizational identification Perceived 1. Perceived external
overall justice prestige
2.
Organizational
pride

Master degree Students External and internal Organizational attractiveness Organizational

CSR reputation

Korean firms a. CSR Capability a. Customer orientation a. CSR Association

b. Public relation b. Price premium b. Corporate
Association
hotels Employees CSR 1. Affective commitment
perception 2. Quality of
worklife 3.
Organizational Citizenship
Behaviour
4. Job performance

Casino 1. Employees Organizational commitment

perception of internel
marketing
2. Employees
perception of CSR

Banking Employees CSR 1. Organizational commitment

attitudes 2. Job satisfaction
Undergraduate students CSR Organizational attractiveness Attributed CSR Perceived
Motives Overall Justice

Banking Customer perception of 1. Customer Company

CSR identification
2. Employee satisfaction
(Restaurants) Wang Steak Group, Internal and external Employee engagement Organizational
Mos Burger, McDonald’s and CSR initiatives identification
Starbucks

Construction CSR Organizational Performance

Banking CSR Employee Engagement Gender

manufacturing and services CSR 1. Organization Performance
2. Competitive
Operational
Capabilities

manufacturing and services CSR Competitveness 1. Innovation

2. Investment
Agriculture production of food CSR 1. Cooperation 2. Innovation
and vegatables 3. Performance

Aviation industry CSR Organizational identification Ethical leadership Meaningful

Economic Sectors CSR Organizational Performance

a. Raw material
b. Manufacturing

c.Services
d. Trade
1. Food 2. Capital goods, CSR Financial Performance
3. textiles, 4. a. philanthropy,
Chemicals
b. integration,
c.
innovation

Banking 1. CSR base Identity Affective Commitment Reuptation

2. Overall service
quality
Hotels CSR Customer loyality Corporate image

1. gems and jewellery 2. carpets CSR Financial Performance 1. Intellectual Capital

and rugs 3. handicrafts 2.
4. ceramics and marble, Competitive advantage
5. textile and woollen,
6. consumer
goods and food products, 7.
Engineering
and chemical products

Insurance industry CSR 1. Corporate reputation Brand image

a. Economic 2. Customer loyality
b. Legal
c. Ethical
d. Discretionary
Sports wear Consumer CSR Consumer Satisfaction Brand attitude
associations

U.S. CSR Customer satisfaction 1. Internal environment

publicaly listed firms 2.
Environmental
Uncertainity
 Future Research
1. Future research is suggested to have longitudinal designs to
observe whether the multiple stakeholder outcome results will
replicate in a two- or three-wave studies conducted in different
national contexts. 2. Test the hypothesized relationships with a
sample of “less reputable” firms to assess whether similar results
will be obtained for them as well. 3. CSR may influence
stakeholder outcomes through different mediators, namely, by
strengthening the brand equity, improving corporate image, and
generating higher levels of identification with the firm.
Limitation
1. The cross-sectional data is collected from respondents in the
national context and comprise their perceptions of companies
operating in Turkish business environment. These circumstances
narrowthe generalizability of the findings. 2.
Longitudinal research design and thus cannot claim to explain
causal relationships between constructs
1. Other variables to study brand equity instead of market share
and net profit which is the measure of change in financial brand
equity that reflect results of branding efforts. Other variables can
be used to measure consumer-based brand equity.
2. This study is restricted to one sector it can be held and
extended to large scale by including different sectors, in different
contexts, in other media like electronic media through which
disclosure of social actions can be made. 3. The firms with strong
financial position may be compared to other firms and measure
the level of CSR and disclosure made by these firms to know
whether they are at higher level or at low level to observe
phenomenon that more profitable firms may disclose more or
not.
1. Designed to explore the difference of CSR perception and
practices in public and private universities. The change in the
nature of university may bring significantly different and
interesting results. 2. examine the perceptions of CSR and its
relationship with performance outcomes on the basis of gender.
3. Future researches may be designed to study CSR in relation to
other performance outcomes.
1. This study is limited to a single sector of listed pharmaceutical
firms in single context due limited time constraint only few
variables are used to measure brand equity and financial
performance while there are many other variables to measure
them. 2. This study is based on listed pharmaceutical firms which
are larger and actively participate in stock exchange, thus results
are not generalizable because it lacks smaller pharmaceutical
firms.
1. Only eight universities were selected with multiple campuses in
the country. The size and location of the institution may affect the
results. 2. due to limited time and funding, convenience sampling
is used to approach the participants and results of the study are
subject to possible bias. 3. It has been tried to examine the impact
of perceived CSR on employee job satisfaction and organizational
commitment, which may be different based on a different kind of
department or universities (i.e. business, engineering, agriculture
and humanities). 4. Pakistani culture is based on religious values
and religion as a determinant of ethical attitude may also affect
the results of the study.
1. CSR can broaden investigations of the impact of CSR on human
capital. While this study examined image perception as a
mediator of the relationship between CSR and employee
satisfaction, other mediators can be explored and tested. 2.
Impact of CSR on other dimensions of human capital, such as
leadership, motivation, and cooperation capacity. 3. Analyse the
relationship between CSR and other intangible assets, such as
innovation and culture.
1. Hypotheses were tested within the context of Brazilian
companies, and these circumstances can limit the external validity
of the results. To derive generalizable results, it is necessary to
broaden this research to other countries and economies. 2. The
available data allowed us to measure the completeness of the
policies and practices adopted by companies, and not the “depth”
of the engagement in different CSR-related practices and policies

1. Investigate if the model proposed in this study can be applied The sample was limited to one of the environmentally and socially
to other sensitive sectors, the pharmaceutical companies.
environmentally and socially sensitive industries such as oil and
gas, chemical, forestry, pulp and paper, and utilities. 2. Investigate
the effect of CSR on other operational practices and processes.
The focus of this
study was on internal operational processes. 3. Investigate how
some business, environmental, and contextual variables can
motivate these internal operational processes.
1. Conduct longitudinal studies of the factors of internal CSR and
their effect on organizational commitment in order to determine
if the relationship of internal CSR practices and organizational
commitment can be sustained. 2. Examination of the
organizational level of internal CSR. This refers to factors such as
perceived procedural justice and organizational engagement –
often called external CSR in the literature. 3. Address the
antecedents or moderating variables of internal CSR, such as the
credibility of CSR and the importance of CSR as valued by the
employees.
1. Consider extending across more sports clubs or other non-
sports contexts. 2. Longitudinal study that would help capture
how the impact of CSR initiatives over the long-term relationship
evolves. 3. Future investigations could be conducted in other
contexts such as profit-based manufacturing or service
organisations to enhance the generalisability of these findings.
1. The generalizability of the results is limited to an observation of
a particular point within time. 2. the results may not be
generalizable to different industry settings given that the study’s
focus and data is limited to a particular company type and
industry.
This study adopted a cross-sectional approach, assuming that CSR
activities could take years to have an impact. 2. This study’s
survey included a measure of CSR activity recall, where
respondents were asked to spontaneously nominate via open text
box any community partnerships they were aware of the club
undertaking. However, these responses were not included in
themodel due to the added complexity of dealing with such open-
ended data in quantitative models.
1. Explore how different forms of CSR directed at various
stakeholders may differently influence various employees’ work
outcomes through different underlying processes, as well as
consider other boundary conditions. 2. Our model could be
extended to include the potential mediating role of perceived
organizational support in the CSR–organizational identification
relationship. 3.Explore the moderating role of
employees’ need for self-esteem, which might explain why CSR
perceptions trigger employees’ organizational identification
through self-enhancement motivation.
1. The generalizability of our findings might be limited because we
surveyed employees of a single company in a single industry
sector. 2. we found interaction effects that cannot be inflated or
artificially created by a CMV bias (Siemsen et al., 2010). These
results indicate that CMV was not a significant problem in this
study.

Generalizability of the results and the potential common method

variance bias.

1. Collecting data from other countries to see if CSR capability This study has undertaken a holistic examination of important role
improves company’s sustainable competitive advantage of CSR and PR capability and their outcomes, namely customer
universally. 2. Examine secondary firm performance data to orientation and price premium. 2. Our survey sample is limited to
enhance the model’s validity. 3. extended to evaluate the firm employees
perspectives of other stakeholders, since they are as important as
internal employees in running a company. 4. measure and
evaluate the difference of strategic management performance
and the enhancement companies’ competitive advantage before
and after implementing CSR capabilities.
1. Breakdown overall CSR into each type of CSR are required for
an in-depthunderstanding of CSR’s impact on QWL. 2. Future
study may focus mainly on the mediation effect of quality of
working life shown in the proposed model.
1. Future studies may attempt to provide workshops aboutCSR
and IM programs of subject companies before surveying
theiremployees. 2. Other researchers can also extend this model
by conducting cross-cultural studies withemployees working for a
casino or hospitality company located in other countries and as a
Moderator: including culture
It omitted some factors such as turnover, intention to leave, and
employees’ productivity, and the relationship between religiosity
and employee salary, and religiosity and CSR. Future research can
add these factors
1. The study used the aggregated measure of CSR activities.
Considering that each dimension of CSR activities may have
different impacts on QWL. 2. The generalizability
of the findings is limited to hotels in Korea. 3. this study surveyed
employees from three upscale hotels all adopting CSR practices. It
is also possible that these employees may be predisposed to
reveal positive responses since where they work may already have
positive reputation and better employee QWL
1. CSRand IM were measured based on the perceptions of
employees whomay not be well-informed about the CSR and IM
programs of theircompany. 2. The study sample was collected
from employ-ees working for one of the major casino companies
located in SouthKorea. Thus, the findings of this studymay not be
generalizable to casino or hospitality employees in
otherjurisdictions.
1. The sample was not random; on the contrary, it was based on
self-selection. It is possible that employees who are more engaged
and/or have more positive attitudes toward CSR are
overrepresented in our sample. 2. Focusing on Bangladesh’s
banking sector improvises internal validity but reduces
crosssectional validity
Need to examine how CSR motives classified more
comprehensively related to the relationship between CSR and its
consequences. The consideration of multiple types of CSR motive
will be beneficial to explaining why selfcentered
motives had a stronger moderating effect in the relationship
between CSR and perceived overall justice.
1. The authors have centred their attention on the Spanish
banking industry, It would be interesting to test this model in
other countries and industries. Moderators: The personal
relevance of CSR information, personal motivations and
demographic markers, significant role of CSR attributions
1. An experimental and cross-sectional research design were
implemented, reverse causality might have affected the results. 2.
Considering that the sample in the current study consisted of
undergraduate students who were not working for at any
organizations, we cannot be certain that our findings can be
applied to current job applicants in the labor market. 3. we
focused on diversity-related CSR; however, CSR activities are
carried out in many domains, including in regard to communities,
the environment, human rights, and product quality. Among such
domains, CSR related to communities and the environment has
been of intense interest in the field of management and has been
regarded as contributing to the way job applicants perceive
organizations.
1. Authors have centred their attention on the Spanish banking
industry, where product complexity and perceived risk can lead to
the overestimation of some CSR issues. 2. The authors have not
controlled for customer CSR knowledge or expectations.
Customers who declared not having enough knowledge to give a
confident response to all the prompts in the questionnaire were
not included in the sample.
Further research is need to developing a relationship between
employee and employer
Further research needed to explore the link between CSR and
business performance, but further research is also needed in
other contexts to understand whether approaches to CSR differ in
different contexts. 2. There is also a need to explore why the
construction industry continues to be so reluctant to embrace
CSR.
1. Use the qualitative techniques to gather subtler understanding
of the relationship between CSR and employee engagement. 2.
Other possible moderators worth examining could be CSR
orientation and awareness of employees. 3. Different employees
may respond differently to CSR efforts of the organization,
therefore it is important to examine the contingencies, other
than gender, affecting the nature of relationship. For e.g.,
employee personality and individual characteristics may
influence the strength of the relationship between CSR
perceptions and employee outcomes.
1. Its focus on Australia and New Zealand companies and its
quantitative nature. Furthermore, the sample size of 104 was
relatively small. The research findings thus need to be interpreted
closely within its context and provide only an indicative, rather
than a conclusive, trend of CSR in construction.
Study uses all self reported measures as they been reported to be
the most valid and reliable measures to capture employee
perceptions (Spector, 1994). Although, to stem out the concerns
of social desirability bias we ensured the confidentiality of the
responses by keeping the survey anonymous, common method
bias (Podsakoff et al., 2003), could be a problem.
1. Focus more on circumstances under which the relationship
between CSR and overall performance exists. 2. Also consider
other theories to investigate the relationship between corporate West Africa, to investigate these relationships.
social responsibility and firm’s reputation
Research with data across two time periods will reduce the
chances of common method variance and will provide stronger
evidence of the direction of causality
The use of data mostly from Ghana. It is important for scholars to
collaborate and collect data from a wider geographical area, say,
1. The number of companies was limited, and the sample was
restricted to companies in Spain. A larger and nationally
representative sample is recommended for replications. Larger
samples also allow a more complete analysis of activity-sector
effects. 2. this research data came from Spanish CEOs. Further
research could supplement this information with the opinions of
other stakeholders such as consumers, employees, and
stakeholders from other countries. 3. The data were collected
cross-sectional, the potential for common method variance exists.
Nevertheless, if common method bias exists, a confirmatory factor
analysis containing all constructs should produce a single method
factor
The effects of both indirect and direct CSR on agribusiness
performance are proposed to confirm if economic performance
can be increased directly by CSR.
1. the sample is restricted to companies located only in Murcia
(Spain) and this could be seen as a lack of generalization of the
results. 2. technique used for the proposed model: structural
equations, which assume a linearity of relationships between
latent variables. 3. This study can be considered exploratory, so
in-depth research could also analyze in more detail the kind of
relationship between CSR and performance.

Extend this study by including constructs such as 1. The sample was gathered from a single
organizational citizenship behaviour, work engagement, and some organization. 2. the data was gathered only in a one-time survey.
other performance outcomes in their research Thus, a longitudinal data is expected to alter the existing results
models.

1. focus on exploring more the factors that could make
for-profit public and private enterprises think seriously to adopt
CSR attributes and practices periodically in Yemen as a Third
World country. 2. conducting a comparative
analysis about the level of adopting CSR activities in different
types of organizations operating in Yemen (i.e., SOEs, private, and
nongovernmental)
1. Potential personal preferences of respondents about their
responses which are affected by the respondents’ educational
backgrounds, social propensities, and personal experiences about
the different variables measured in this study. This issue was clear
through the direct short interviews with those investigated
informants while delivering them the questionnaires. 2. The
financial and objective measures for assessing the organizational
performance of Yemeni for-profit
enterprises.
Conducting similar studies on larger samples belonging to sectors 1. limited size of the total sample and the sample by industry, so
more sensitive to societal issues, large sample offers the we expect a larger sample might be able to provide more
opportunity to determine a more accurate engagement strategy. meaningful results. 2.

1. This study examines the antecedent role of OSQ only; future our study did not separate the specific dimensions of CSR (i.e.,
studies should incorporate specific dimensions of SQ to the economic, legal, ethical, and philanthropic). 2. This studies test
model. 2. Needs to categorize each different effect of the hypotheses with retail banking customers
the specific dimensions of CSR (i.e., economic, legal, ethical, and
philanthropic) on corporate marketing outcomes to see whether
these dimensions have similar or different effects on company
reputation and affective commitment. 3. other antecedents and
consequences of corporatevreputation (e.g., customer trust, and
customer satisfaction) can be take into account in future
studiesvto figure a more comprehensive framework, and present
further insights into the development,
management and benefits of corporate reputation. 4. Future
studies test the model in different service sectors and different
environment.
1. PR techniques (e.g. corporate advertising) could be used as 1. The research model was tested in five-star independent hotels.
mediating variable in the relationship between CSR and corporate Further studies could be tested in a way of covering different
image. 2. it can be benefitted from customer independent hospitality companies.
satisfaction as mediating variable in the relationship between
corporate image and customer loyalty. 3. moderating variables
as type of customer, nationality, destination etc. would be
included in the model in order to develop a more comprehensible
model in further studies that will be carried out on different
destinations.

For deeper analysis of the subject matter in future one can go for The limitation of this study is that it is limited to one country more
more firm specific research based on their structural similarities specific to one geographical area of a country; therefore, findings
and characteristics. Other stakeholders such as government, of the study cannot be generalized in terms of its
suppliers, NGO’s can also be considered for further study; even a implications to other regions and countries.
comparative study can be conducted.
Moreover, a longitudinal study will provide more in-depth
analysis as it will analyze the subject matter after a fixed interval
of time.

1. other antecedents of customer loyalty could be included in This study tests the hypothesis with non-life
future studies, such as service quality or perceived value. 2. insurance consumers based in a convenient sample from Taiwan.
Consider customers’ other behavioural outcomes, investigate the Future research should test this model with larger random
intangible emotional dimensions of CSR, and analyse the samples in other contexts
relationship between CSR initiatives and sustainable development
in financial industries.
1. individualconsumer preferences for CSR initiatives might be
includedas a moderator variable. 2. analyzing the influence of the
cred-ibility, using source credibility, of the CSR reports issued
byfirms. Adding credibility and trust in the firm may shed
moreaccurate light on consumers’ assessments of each initia-tive.
Consider controllable factors such as market orientation,
marketing, and/or operations capability
1. Certain lack ofuniformity as regards the description of CSR
initiatives andtheir quantification, as each firm provides different
levelsof detail on its CSR activity. 2. asnon-integration in the model
of other antecedents of atti-tude like trust and customer
identification with the brand;and not exploring consumer
responses to different levels ofa wider disaggregation of CSR
initiatives.
To obtain certain variables that can only be collected
through perceptual data collection. Therefore, survey-based
research could supplement this research by providing a wider
range of internal and external moderators.