This study aims to investigate the influence of organisational culture, specifically O’Reilly et al.’s (1991) six dimensions of the organisational culture profile (respect for people, outcome orientation, team orientation, innovation, attention to detail and stability) on corporate social responsibility (CSR) practices and the subsequent impact of CSR practices on organisational performance from the context of an emerging economy.
The study used a survey of middle- and higher-level managers in Bangladeshi organisations to develop a seven-dimensional model of CSR practices and used structural equation modelling to analyse the developed hypotheses.
The findings provide evidence of the influence of the six different dimensions of organisational culture on the different dimensions of CSR practices. The findings highlight the diverse impacts (i.e. positive and negative) of CSR practices on organisational performance. The study also highlights the direct influence of organisational culture on both financial and non-financial performance. In particular, the outcome and team orientation culture are positively associated with non-financial and financial performance, respectively, while an innovative culture is negatively associated with both non-financial and financial performance.
The findings of the study provide practitioners, internal (i.e. the managers and business owners of both the local and multinational organisations) and external policy-makers, and foreign investors in an emerging economy with new insights into the role of an intra-organisational factor (i.e. organisational culture) in influencing the adoption of CSR practices and the subsequent impact of CSR practices on organisational performance.
Using the 52 guidelines of CSR practices provided by the Organisation for Economic Co-operation and Development, this study provides a unique empirical insight into the influence of organisational culture on CSR practices and the impact of CSR practices on organisational performance. The findings contribute to the limited CSR literature examining the influence of organisational culture on the adoption of CSR practices and its subsequent impact on organisational performance in an emerging economy.
Conflict of interest: The authors declare that they do not have any conflict (financial or non-financial) of interest.
Statement of human rights: The study has been approved by the Faculty of Business and Economics Human Research Ethics Sub-Committee with the reference number 5201701014 (please contact, if needed, via email@example.com or 98504826) and has been performed in accordance with the National Statement on Ethical conduct in Human Research 2007.
Funding: This research did not receive any specific grant from funding agencies in the public, commercial or not-for-profit sectors.
Bhuiyan, F., Baird, K. and Munir, R. (2020), "The association between organisational culture, CSR practices and organisational performance in an emerging economy", Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-09-2019-0574Download as .RIS
Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited