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Corporate social responsibility and innovation: understanding the role of intellectual capital

Mohamed Hamdoun (Higher School of Economic and Business Sciences, University of Tunis, Tunis, Tunisia) (LISEFE LR20ES13, Faculty of Economic Sciences and Management of Tunis, University of Tunis El Manar, Tunis, Tunisia)
Clara Pérez-Cornejo (Departamento de Economía y Administración de Empresas, Universidad de Burgos, Burgos, Spain)
Dhouha Touazni (Higher School of Economic and Business Sciences, University of Tunis, Tunis, Tunisia)

Journal of Intellectual Capital

ISSN: 1469-1930

Article publication date: 20 August 2024

Issue publication date: 8 November 2024

170

Abstract

Purpose

This study examines the impact of corporate social responsibility (CSR) on innovation, considering the role of the three dimensions of intellectual capital (human capital, structural capital and relational capital). Specifically, the analysis explores the direct effect of CSR and intellectual capital on innovation, the effect of CSR on intellectual capital, and the mediating effect of intellectual capital on the relationship between CSR and innovation.

Design/methodology/approach

Data were collected from a sample of 101 Tunisian firms operating in various industries. The conceptual model of direct and indirect effects was tested with partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4 software.

Findings

CSR is positively related to innovation, as well as all dimensions of intellectual capital. Structural capital is the only dimension of intellectual capital that has a significant effect on innovation. CSR affects innovation through its impact on structural capital.

Originality/value

Most studies have examined the direct effect of CSR on innovation in firms in developed countries. In contrast, this research sheds light on the mediating role of intellectual capital in this relationship, underlining the specific role of human capital, relational capital and structural capital. In addition, the study focuses on a developing country, which thus differentiates it from previous studies.

Keywords

Acknowledgements

The authors would like to thank all the editors and the anonymous reviewers of the Journal of Intellectual Capital who have helped to improve this study. The authors wish to thank the support provided by the Ministry of Science, Innovation and Universities (Spain) [Project reference: PID2023-152671OB-I00].

Citation

Hamdoun, M., Pérez-Cornejo, C. and Touazni, D. (2024), "Corporate social responsibility and innovation: understanding the role of intellectual capital", Journal of Intellectual Capital, Vol. 25 No. 5/6, pp. 963-983. https://doi.org/10.1108/JIC-11-2023-0257

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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