Does strategic corporate social responsibility drive better organizational performance through integration with a public sector scorecard? Empirical evidence in a developing country

Abstract

This paper sets its sights on propounding a structural model to delve into the interrelationship between the impact of the integration of corporate social responsibility activities into the public sector scorecard management framework on the corporate social responsibility disclosure and enhancement of the organizational performance among public sector organizations. The conceptual framework in company with hypothesis framing were established after examining the related literature. Data were gathered from a sample of 723 respondents in public sector organizations in South Vietnam via convenience sampling method. Structural equation modeling was employed to validate the goodness of model fit and examine the hypotheses. These findings revealed that integration of corporate social responsibility activities into the public sector scorecard management framework was significantly and positively related to the corporate social responsibility disclosure and organizational performance. Additionally, it also asserted that corporate social responsibility disclosure was considerably associated in a positive manner with organizational performance. Thus, some detailed implications in connection with each causal relationship and several orientations were underlined to ameliorate the capacity of managing and measuring the organizational corporate social responsibility practices in a strategic manner.