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1 – 2 of 2Imen Ouragini, Imen Ben Achour and Lassaad Lakhal
The current study’s goal is to investigate how lean, agile, resilient and sustainable human resource management (LARS HRM) affects green innovation and environmental performance…
Abstract
Purpose
The current study’s goal is to investigate how lean, agile, resilient and sustainable human resource management (LARS HRM) affects green innovation and environmental performance, both directly and indirectly.
Design/methodology/approach
Partial least squares-structural equation modeling (PLS-SEM) was used to analyze the data based on a sample of 273 Tunisian businesses in the industrial and service sectors that were certified ISO 9001.
Findings
With the exception of AHRM–GPdtI, the results show that the mainstream advanced theory on direct effects was verified. With regard to indirect effects, everything of the literature that was presented was accepted, with the exception of the relationship between AHRM–GPdtI–EP, AHRM–GPssI–EP and RHRM–GPdtI–EP.
Originality/value
This research is distinctive in that it aims to incorporate every LARGS paradigm within the HRM field. By taking green innovation into consideration, it closes the current gaps on the direct and indirect effects of LARS HRM on environmental performance. Our study is unique in that it incorporates large, industry-operating, certified ISO 9001 firms with those in the service sector, with the goal of achieving greater generalization of results.
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Keywords
The purpose of this paper is to investigate the relation between corporate social responsibility (CSR) and firm financial performance, and how audit quality moderates this…
Abstract
Purpose
The purpose of this paper is to investigate the relation between corporate social responsibility (CSR) and firm financial performance, and how audit quality moderates this relationship.
Design/methodology/approach
This study uses panel dataset of 200 French firms listed during 2007–2018 period. The direct and moderating effects were tested by using multiple regression technique.
Findings
The authors find that CSR has a positive impact on firm financial performance proxy with return on assets (ROA), return on equity (ROE) and Tobin's Q (TQ), suggesting that investment in social activities helps firms to achieve better financial results. The authors also find that the improvement effect of CSR on corporate financial performance is more pronounced for firms audited by Big 4 auditors.
Research limitations/implications
One limit of this study is the selection of independent variables. We are limited to one variable, namely CSR engagement. Further studies may consider other independent variables, such as the age of the company, the type of industry, the composition of the board of directors, etc., in order to provide an in-depth analysis of corporate financial performance drivers.
Practical implications
The findings have practical implications that may be useful to managers in their management of the firm. They encourage all board members to seriously weigh investing in developing strategies that promote the social behavior components in order to improve overall corporate performance.
Originality/value
The research adds to the current literature on CSR by revealing the impact of external auditor quality on the CSR–financial performance relationship. In addition, it investigates not only the overall CSR ratings but also each of CSR dimensions, namely environmental, social and governance.
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