Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies

Authors

DOI:

https://doi.org/10.16930/2237-766220233428

Keywords:

Competitive strategies, Competitiveness, CSR

Abstract

Corporate Social Responsibility has been presented as an important organizational instrument, used by management not only as a social and environmental contribution, but also as a vital instrument for competitiveness and business continuity, contributing to several parameters. Therefore, this study aims to analyze the moderating effect of Corporate Social Responsibility (CSR) on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies. Techniques such as descriptive statistics, difference tests between means, and multiple linear regression were used to treat data from 2016 to 2020. The results indicated statistically significant differences between Brazilian and French companies in relation to their competitive strategies (intangibility, internationalization, and CSR) and their competitiveness. In line with the assumptions of Institutional Theory, the results revealed that the interaction between CSR and competitive strategies increased French industrial companies’ competitiveness. Simultaneously, the same was not found for Brazilian companies. The research contributes by analyzing CSR as a contingency factor in the relationship between competitive strategies and competitiveness in light of institutional theory, thus considering that the institutional environment of each country can influence the behavior of companies regarding CSR practices. Furthermore, managerially, the study highlights the effects of CSR in transforming companies’ competitive strategies.

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Published

2023-12-05

How to Cite

Albuquerque Filho, A. R., Moreira, M. Z., Garcia , E. A. da R., & Freire, M. M. A. (2023). Moderating effect of corporate social responsibility on the relationship between competitive strategies and the competitiveness of Brazilian and French industrial companies. Revista Catarinense Da Ciência Contábil, 22, e3428. https://doi.org/10.16930/2237-766220233428

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