Csr committee and corporate social performance: do capitalism models matter?; [Comité RSE et performance sociétale des entreprises: Quelle influence ont les modèles de capitalisme?]; [Comité de RSE y desempeño social corporativo: ¿importan los modelos de capitalismo?]

Paper Details

Authors: Elage A.; Ben Larbi S.; Meniaoui J.; Dardour A.

DOI: 10.59876/a-55bh-xcf7

Journal: Management international

Year: 2026

Publisher: Ecole des Hautes Etudes Commerciales

Document Type: Article

Open Access: All Open Access; Gold Open Access

Cited by: 0

Abstract

Our study examines the impact of CSR committees on corporate social performance (CSP) and the moderating effect of capitalism models on this relationship. Using an international sample of 2,066 firm-year observations from 2011 to 2018 across 13 countries, the study employs a multi-theoretical approach combining neoinstitutional theory, stakeholder theory, and resource dependence theory. CSP is measured using two approaches: Process-based (Wood, 1991) and stakeholder-based (Clarkson, 1995). Our results show that CSR committees significantly improve CSP, with a more pronounced effect in coordinated market economies (CMEs) than in liberal market economies (LMEs). This study highlights the importance of institutional factors in the effectiveness of voluntary governance mechanisms and offers implications for regulators and actors in various national contexts. © 2026, Ecole des Hautes Etudes Commerciales. All rights reserved.

Keywords

Capitalism Models; Corporate Social Performance; Corporate social responsibility committee; Neo-institutional Theory; Resource dependence theory; Stakeholder theory

Read Paper Back to Search