بررسی رابطه مسئولیت اجتماعی شرکت ها و عملکرد محیطی با نقش واسطه ای استراتژی سبز در شرکت های بورسی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
پژوهش حاضر با هدف بررسی رابطه مسئولیت اجتماعی شرکت ها و عملکرد محیطی با نقش واسطه ای استراتژی سبز در شرکت های بورسی انجام شده است. این پژوهش یک مطالعه کاربردی است که با رویکرد توصیفی-پیمایشی انجام شده است. جامعه آماری در این پژوهش شامل جامعه آماری این تحقیق کلیه مدیران شرکت های بورسی به تعداد 719 نفر می باشد که از این میان، نمونه ای متشکل از 251 نفر با استفاده از فرمول کوکران انتخاب شده است. در این مطالعه برای جمع آوری اطلاعات از پرسشنامه استاندارد بات و همکاران (2024) شامل 6 بعد و 36 گویه استفاده شده است که بر پایه طیف لیکرت پنج درجه تدوین شده است. روایی پرسشنامه با استفاده از روش روایی محتوا و روایی واگرا مورد تایید قرار گرفت. برای ارزیابی پایایی پرسشنامه، ضریب آلفای کرونباخ محاسبه شد. ضریب آلفای کرونباخ بیش از 7/0 به دست آمد که نشان می دهد پرسشنامه از پایایی مطلوبی برخوردار است. برای آزمون فرضیات از تکنیک حداقل مربعات جزئی و نرم افزار اسمارت پی. ال. اس استفاده شده است. نتایج حاصل از این تحلیل نشان داد که مسئولیت پذیری اجتماعی شرکت تأثیر مثبت و معناداری بر ظرفیت سبز دارد؛ مسئولیت پذیری اجتماعی شرکت تأثیر مثبت و معناداری بر استراتژی زیست محیطی دارد؛ مسئولیت پذیری اجتماعی شرکت تأثیر مثبت و معناداری بر نوآوری سبز دارد؛ مسئولیت پذیری اجتماعی شرکت تأثیر مثبت و معناداری بر رهبری تحول گرای سبز دارد؛ ظرفیت سبز تأثیر مثبت و معناداری بر عملکرد زیست محیطی دارد؛ استراتژی زیست محیطی تأثیر مثبت و معناداری بر عملکرد زیست محیطی دارد؛ نوآوری سبز تأثیر مثبت و معناداری بر عملکرد زیست محیطی دارد؛ رهبری تحول گرای سبز تأثیر مثبت و معناداری بر عملکرد زیست محیطی دارد.Examining the Relationship Between Corporate Social Responsibility and Environmental Performance: The Mediating Role of Green Strategy in Listed Companies
Introduction Corporate social responsibility (CSR) has become a critical strategic imperative for organizations operating in an era of escalating environmental challenges. Historically, firms prioritized financial performance above all else. However, contemporary business paradigms increasingly recognize environmental stewardship as a core component of long-term viability and ethical accountability. Despite this shift, many domestic enterprises continue to underperform in environmental management, often lacking coherent strategies to integrate sustainability into their operations. This study addresses a significant gap by examining how CSR influences environmental performance through the mediating mechanisms of green strategy. Specifically, we investigate the roles of green capacity, environmental strategy, green innovation, and green transformational leadership as key mediators in this relationship. The central research question is: How does corporate social responsibility affect environmental performance, and which strategic and organizational factors mediate this relationship? By identifying and validating these pathways, this research offers actionable insights for firms—particularly publicly listed companies—to enhance their environmental performance while advancing their social responsibility agendas. Materials and Methods This study employs a descriptive-correlational design and is classified as applied research due to its practical implications for organizational performance improvement. Data were collected cross-sectionally from a sample of managers in publicly listed companies. The target population comprised 719 managers from firms listed on the Tehran Stock Exchange. Using Cochran’s formula for finite populations, a representative sample of 251 respondents was selected through random sampling. Data were gathered via a structured questionnaire adapted from the validated scale developed by Butt et al. (2024), which includes 36 items measuring CSR, green capacity, environmental strategy, green innovation, green transformational leadership, and environmental performance. Responses were recorded on a five-point Likert scale. Construct validity was assessed through confirmatory factor analysis, while convergent validity was evaluated using the Average Variance Extracted (AVE), and discriminant validity was confirmed via the Fornell–Larcker criterion. Reliability was established using Cronbach’s alpha and composite reliability (CR), with all constructs exceeding the recommended threshold of 0.70. Data analysis involved both descriptive statistics (e.g., frequency distributions) and inferential techniques. Hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM), implemented via SmartPLS 4 and supported by SPSS 23 for preliminary data screening. Findings All hypothesized relationships were statistically significant at the 95% confidence level (critical t -value = 1.96). The results are summarized as follows: CSR → Green Capacity: β = 0.805, t = 12.007, p < 0.001 CSR → Environmental Strategy: β = 0.814, t = 12.360, p < 0.001 CSR → Green Innovation: β = 0.774, t = 9.110, p < 0.001 CSR → Green Transformational Leadership: β = 0.780, t = 9.408, p < 0.001 These findings confirm that CSR exerts a strong, positive influence on all four mediating constructs. Furthermore, each mediator significantly predicts environmental performance: Green Capacity → Environmental Performance: β = 0.486, t = 6.684, p < 0.001 Environmental Strategy → Environmental Performance: β = 0.404, t = 5.979, p < 0.001 Green Innovation → Environmental Performance: β = 0.493, t = 6.835, p < 0.001 Green Transformational Leadership → Environmental Performance: β = 0.460, t = 6.342, p < 0.001 Thus, all eight research hypotheses are empirically supported, demonstrating that CSR enhances environmental performance primarily through strategic and leadership-mediated pathways. Discussion and Conclusion This study underscores the pivotal role of CSR as a catalyst for environmental sustainability in publicly listed firms. The findings suggest that CSR does not directly improve environmental outcomes but does so indirectly by fostering green capabilities, strategic alignment, innovative practices, and transformational leadership oriented toward sustainability. Accordingly, we offer the following evidence-based recommendations for corporate managers: Integrate CSR into core strategy: Actively participate in environmental protection initiatives and embed sustainability into corporate vision and mission statements. Adopt responsible operational practices: Design products using eco-friendly materials, minimize resource consumption (e.g., water, electricity, fossil fuels), and prioritize recyclability and biodegradability in product development. Invest in green infrastructure: Allocate resources to pollution control technologies, safe disposal of hazardous waste, and circular economy initiatives such as recycling programs. Strengthen green governance: Establish specialized sustainability teams, pursue environmental certifications (e.g., ISO 14001), and monitor compliance with health, safety, and environmental standards. Promote ethical business conduct: Ensure fair pricing, equitable wages, and transparent supply chains that minimize ecological and social harm. Foster a culture of environmental stewardship: Communicate a clear environmental vision, incentivize employee engagement in green goals, and align resource allocation with sustainability priorities. Reduce reliance on non-renewables: Minimize the use of non-renewable inputs and mitigate risks associated with chemical handling, emissions, and environmental accidents. Ultimately, sustainable growth requires balancing present profitability with intergenerational equity. By leveraging CSR as a strategic enabler—and channeling it through green strategy and leadership—firms can achieve both environmental resilience and long-term competitive advantage.
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