Preparing a training course, seminar or any learning experience should be based on the learners’ needs and their interpretation. It is important for a trainer to identify the main ways and methods to identify learners’ needs and to be aware of the importance of doing this process to base the learning intervention on solid foundations. Read More
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Download fileAn analysis of Corporate Social Responsibility and Financial Performance with Moderating Role of Perceived Corruption: Evidence from Pakistan and Thailand
Abstract
Given the mixed findings on the direct relationship between corporate social responsibility (CSR) and financial performance, researchers have strived to determine whether the relationship is context-dependent. This study examines whether perceived corruption measures such as institutional quality and law enforcement (IQLE) and internal compliance and ethical management (ICEM) moderate the relationship between CSR and financial performance by applying the corruption framework. The findings revealed that IQLE has a negative moderating impact on the positive relationship between CSR and financial performance. This study also discovered that ICEM, as a moderator, helps to strengthen the positive relationship between CSR and financial performance.
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