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The In luence o he Pe cep ions o Co po a e
Social Responsibili y on T us owa d he B and
Héla Ben Amma 1
Depa men o Managemen , High Business School, Tunis, Tunisia
Fe en Ben Naoui
Depa men o Managemen , High Business School, Tunis, Tunisia
Imed Zaiem
Depa men o Managemen , FSEGN, Nabeul, Tunisia
Abs ac
The aim o his esea ch is o s udy he in luence o he pe cei ed co po a e
social esponsibili y ac i i ies on us owa d he b and, on one hand, and o
s udy he mode a ing ole o pe sonal suppo a ious causes, in he o he hand.
An empi ical s udy conduc ed in he ag ibusiness sec o e ealed ha he
pe cei ed co po a e social esponsibili y ac i i ies ha e a posi i e and
signi ican in luence on us owa d he b and. Empi ical esul s also showed
ha he le els and deg ees o in ol emen o consume s in he di e en causes
de ended by a company play a mode a ing ole in he ela ionship be ween he
pe cei ed ac i i ies o social esponsibili y and us .
Keywo ds: Co po a e social esponsibili y (CSR), us , pe sonal
suppo o a ious causes.
Ci e his a icle: Amma , H. B., Naoui, F. B., & Zaiem, I. (2015). The In luence o he
Pe cep ions o Co po a e Social Responsibili y on T us owa d he B and. In e na ional
Jou nal o Managemen , Accoun ing and Economics, 2(6), 499-516.
In oduc ion
The mul i ude o economic c ises and global en i onmen al ale s, he massi e
denuncia ion o o e lows a wo k and he ise o consume is associa ions pa icipa ed
in he g ow h o socially esponsible p ac ices on he pa o companies (Ba one e al.,
2000). These p ac ices which in ol e he espec o NGOs o human igh s, a e signs o
1 Co esponding au ho ’s email: h.benamma @gmail.com
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500
good managemen o sha eholde s and o a ho ough social policy o employees. They
a e cha ac e ized by he ansi ion om a classical ision domina ed by he sea ch o
p o i s o a sus ainable ision ha in eg a es social and en i onmen al aspec s (Ma ine
and Reynaud, 2004).
Acco ding o Bha acha ya and Sen (2004), co po a e social esponsibili y (CSR)
assumes he pu sui o comme cial success while espec ing e hical alues, people,
communi ies and he na u al en i onmen . Thus, socially esponsible business ac i i ies
appea as a ul illmen o he in eg a ion o e hical bea ings in he a eas o business.
This ep esen s a concilia ion be ween e hics and economics wi hin a company (Ben
Yedde and Zaddem, 2009), a way o e lec ing a be e image o he b and (O soni,
1995) and an ins umen o ex end powe by gi ing added alue o he b and
(Lipo e sky, 1992).
All hese ini ia i es aim o b igh en he company image and enhance consume us
(Cap on and Quai el-Lanoizelée, 2004; De La B oise and Lama che, 2006). This image,
which e lec s commi men o a cause, is mean o secu e compe i i e posi ions on he
ma ke (Fos e e al., 2001) and he de elopmen o las ing ela ionships be ween he
a ious s akeholde s.
The i s academic esea ch wo ks ocused mainly on he ex en o he inancial and
economic bene i s o CSR (eg. McGui e, Sundg en, and Schneeweis, 1998; Dejean and
Gond, 2004; Luo and Bha acha ya, 2006, e c.). A e wa ds, esea che s endea o ed o
examine he impac o he social esponsibili y o he company on consume beha io
by demons a ing he exis ence o a link be ween socially esponsible ini ia i es and he
posi i e, emo ional, cogni i e and beha io al esponses o consume s (eg. Mu ay and
Vogel, 1997; Sen and Bha acha ya, 2001; Swaen and Chumpi az, 2008). The cu en
esea ch pa icula ly examined he ela ionship be ween socially esponsible ini ia i es
and hei impac on p ices (C eye and Ross, 1997), on pe cei ed quali y (Folkes and
Kamins, 1999), on he o e all e alua ion o companies (B own and Dacin, 1997), on
pu chase in en ions (Mu ay and Vogel, 1997; Swaen and Vanhamme, 2004, 2005;
Moh and Webb, 2005; Becke Olsen, Cudmo e and Hill, 2006) and on he b and image
and he b and equi y (Pa guel and Benoî Mo eau, 2007).
Howe e , he impac o consume pe cep ions ela ed o he ac i i ies o co po a e
social esponsibili y on us owa ds he b and is ela i ely li le in es iga ed and is
e en less so in eme ging and de eloping coun ies. None heless, he li e a u e and he
ield a es o an inc ease in he mani es a ions o his end in consume beha io .
Thus, elying on hese obse a ions, ou esea ch will a emp o p o ide some
answe s ela ed o he impac o he consume s’ pe cep ions o socially esponsible
ac i i ies on us owa ds he b and, in he speci ic con ex o he ood indus y sec o .
I will equally a emp o s udy he ole o pe sonal suppo o a ious causes in his
impac .
To add ess his p oblema ic, we p opose o s a wi h he p esen a ion o he
concep ual amewo k o he esea ch. We will hen p esen he esea ch me hodology
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and he esul s o he empi ical s udy. We will conclude wi h a discussion o he main
esul s, con ibu ions, limi a ions and u u e a enues o he esea ch.
Concep ual backg ound
Co po a e Social Responsibili y
The concep o Co po a e Social Responsibili y has i s o igins in he wo ks o Bowen
(1950). I s de ini ions ha e no s opped e ol ing e e since “ om a classic ision
domina ed by he sea ch o inancial p o i abili y o a sus ainable ision in eg a ing
social and en i onmen al aspec s” (Ma ine and Reynaud, 2004). Indeed, as in Ca oll
(1979), social esponsibili y includes he whole se o “economic, legal, e hical and
philan h opic expec a ions ha socie y may ha e owa ds a company”. I co e s all he
a ious obliga ions o he company in ela ion o he managemen o ela ionships wi h
he a ious s akeholde s, whe he in e nal o ex e nal. Thus, social esponsibili y has a
“ olun a is and in e ac ionis ” na u e, as i is mani es ed in he de elopmen o ac ions
among di e en s akeholde s (Pasque o, 2007). C épin (2012) poin ed ou ha he
concep o social esponsibili y sugges s ha he company akes in o accoun he social,
en i onmen al and economic conce ns in hei ope a ions and hei in e ac ions wi h
hei cus ome s, employees and sha eholde s.
Acco ding o F eeman (1984), all he de ini ions o social esponsibili y men ioned
in he li e a u e a e based on wo p inciples. The i s p inciple elies on he
esponsibili ies o companies ha in eg a e economic, legal and social aspec s. The
second p inciple e e s o he commi men s and esponsibili ies o a company ha mus
be di ec ed o he pa ne s o he a ious business ac i i ies and cen e ed a ound h ee
main issues, including he en i onmen , he social aspec s and he issue o go e nance
(Bha acha ya e al., 2007).
Mos esea ch wo ks on he concep o CSR a e based on he h ee-dimensional
model o Wa ick and Coch an (1985); (Ca oll, 1979). Ye , esea che s a e no
unanimous abou he numbe and he di e en dimensions ha compose i . Ca oll
(1991), o example, de eloped an image o he dimensions o CSR in he o m o a
py amid, which is based on he economic componen and which u he mo e
inco po a es he legal, e hical and philan h opic aspec s.
Simila ly, Uddin Hasan and Ta ique (2008), elying on he wo ks o Zah a and
LaTou (1987), iden i ied h ee main dimensions, namely he en i onmen al dimension,
he social dimension and he economic dimension. To hese, Dahls ud (2002) added he
s akeholde s and he philan h opic dimensions.
Despi e his di e si y in he concep ualiza ion o CSR, he dimensions ha a e mos
e e ed o a e he ollowing:
- The company’s en i onmen al esponsibili y: i is de ined as being a se o
bene icial p ac ices and ac ions o he p o ec ion and imp o emen o he en i onmen ,
and which a e consis en wi h he in e es s o he company (Huckle, 1995, ci ed by
Cunningham, 2009).
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- The company’s economic esponsibili y: i is “ he ounda ion o all p o essional
esponsibili ies” (Ca oll, 1991).
- The social dimension o CSR: i includes accoun abili y o consume s (secu i y-
ela ed issues and sus ainabili y o p oduc s o se ices), o employees (ensu ing good
quali y wo king condi ions), o he communi y ( he p o ec ion o he communi y’s
heal h, s abili y and p ospe i y), o s akeholde s (supplie s, cus ome s, employees,
in es o s, local communi y).
- Philan h opic esponsibili y: I consis s in de ising p og ams o inancial
con ibu ions o p omo e he well-being o he communi y and o humani y.
T us owa d he b and
The concep o us has eme ged in he ield o psychology (Deu sch, 1958), and
hen c ep in o all he disciplines ela ed o he Humani ies (Aud ain and E a d, 2001)
o become a key aspec o in e -o ganiza ional issues (Bidaul and Ja illo, 1995; Sako,
1998). Many wo ks in Ma ke ing ha e been de o ed o he s udy o us in he
ela ionship be ween companies (e.g. Andaleeb, 1996; Mo gan and Hun , 1994, e c.)
and in he ela ionship be ween he company and i s consume s (e.g. Si ieix and Dubois,
1999; F isou, 2000; Chaudhu i and Holb ook, 2001; Gu iez and Ko chia, 2002; e c.).
A e iew o he li e a u e on Ma ke ing showed ha us is a complex cons uc and
ha se e al de ini ions ha e been p oposed o p esen i (Ga aoui and La o a a, 2001).
Indeed, us has been likened o a belie (eg. Ande son and Na us, 1990; Si iex and
Dubois, 1999; Ga aoui and La o a a, 2001; Geo ges and Decock Good, 2004, e c.), o
an expec a ion (eg. F isou, 2000; Ga aoui and La o a a, 2001; Si deshmukh e al.,
2002, 2006; e c.), o a p edisposi ion (eg. Gu iez, 1999; Gu iez and Ko chia, 2002), o
a desi e (eg. Moo man e al., 1992; Chaudhu i and Holb ook, 2001), o o a beha io al
in en ion (eg. Si iex and Dubois, 1999).
Besides, he li e a u e e ealed a ious objec s o he consume ’s us . Among
hese, we ci e us owa ds he b and (Si ieix and Dubois, 1999; Chaudhu i and
Holb ook, 2001; Gu iez and Ko chia, 2002). Thus, us owa ds he b and has been
de ined by Si iex and Dubois (1999) as “con idence in he b and ahead o he in en ion
o buying. I elies on he c edibili y o he company ha owns his b and and i s in e es
in i s cus ome s”. Acco ding o Chaudhu i and Holb ook (2001), us in he b and is
“ he consume ’s willingness o ely on he b and's abili y o ul ill i s expec ed du ies”.
The li e a u e shows ha he e was no consensus in p e ious esea ch wo ks on he
numbe o dimensions o us . Indeed, some esea che s like Mo gan and Hun (1994);
Fou nie (1994) de ined i as a one-dimensional concep . O he s, like Si ieix and Dubois
(1999); Geo ges Decock and Good (2004); Opsome and Kaabachi (2006); Doney e al.,
(2007), equa ed i o a wo-dimensional concep . I was equally conside ed - especially
in he wo ks o F isou (2000); Abbes-Sahli (2001); Gu iez and Ko chia (2002) - as a
h ee-dimensional concep ha in eg a es he dimensions o c edibili y ( he belie in he
pa ne ’s skills and expe ise), in eg i y ( he belie in he pa ne ’s hones y), and
bene olence (belie in he pa ne ’s good in en ions).
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Resea ch hypo hesis
The in luence o pe cei ed CSR ac i i ies on us owa d he b and
The li e a u e has widely a gued ha “ he i s esul o CSR ac i i ies is he c ea ion
o us among s akeholde s” (Pi a o e al., 2007). These ac i i ies a e a emp s, by
co po a ion, o gain and main ain us and c edibili y by mee ing socie y’s expec a ions
(Ben ele and No hha , 2011). Thus, and acco ding o Ja is (2009), “many companies
a e u ning o co po a e social esponsibili y as a s a egy o win back he us o hei
s akeholde s and cus ome s. Indeed, us is he cu ency o social capi al, and he bond
ha c ea es in eg i y and belie abili y o CSR”.
Simila ly, Swaen (2004) es ablishes a link be ween co po a e ci izenship ac i i ies
and us . Acco ding o he au ho , "co po a e ci izenship ac i i ies make cus ome s us
he abili y o companies o ul ill he e ms o ade, deli e he expec ed pe o mance,
and p o e ha consume s ha e mo e con idence in he in eg i y, hones y and since i y
o he companies which de elop ci ic ac i i ies".
He aul (2012) s essed he need o communica e e ec i ely in ma e s o he
company’s social esponsibili y. The consume ’s ela ionship wi h he b and in e ms o
a i udes owa d he b and, on he one hand, and in e ms o us in he b and, on he
o he a e s eng hened in cases whe e he a gumen s eleased a e pe cei ed as
con incing. The au ho equally no ed ha he socially esponsible beha io o
companies has a signi ican posi i e in luence on he e alua ion o and us in he
b and.
We no e ha socially esponsible ac ions communica e o s akeholde s he whole se
o sha ed e hical alues. The e o e, he in eg a ion o e hical alues in he s a egic
decisions o he company leads o build con idence in s akeholde s (Hosme , 1994).
Hence, e hics become a possible way o es o e consume con idence (Ga aoui and
La o a a, 2001). Mo gan and Hun (1994) ha e con i med ha he alues sha ed by a
company wi h i s cus ome in luence he con idence o he la e . Besides, Kennedy e
al. (2001); Lagace e al. (1991) demons a ed empi ically ha he pe cep ions o he
e hical p inciples o an o ganiza ion impac on i s cus ome s' us .
P e ious esea ch by Swaen and Vanhamme (2004, 2005); Swaen and Chumpi az
(2008); Vlachos e al. (2009) showed ha consume pe cep ions o CSR ac i i ies ha e
a posi i e impac on consume us . Thus, we p opose o se ou he i s hypo hesis o
he esea ch:
H1: “The consume ’s a o able pe cep ions o he ac i i ies o co po a e
esponsibili y implemen ed by a company ha e a signi ican and posi i e in luence on
us in he b and”.
As men ioned be o e, he ac i i ies o a socially esponsible company in eg a e he
ou dimensions o espec o he en i onmen , philan h opic ac i i ies, espec o he
consume , and espec o wo ke s (Swaen and Chumpi az, 2008). We sugges , he ea e ,
o s a e he ollowing esea ch hypo heses:
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H2: “The Company’s espec o i s en i onmen posi i ely in luences us in he
b and”.
H3: “The Company’s espec o i s consume s posi i ely in luences us in he
b and”.
H4: “The philan h opic ac i i ies o a company posi i ely in luence us in he
b and”.
H5: “The Company’s espec o i s wo ke s posi i ely in luences us in he b and”.
The mode a ing ole o he pe sonal suppo o a ious causes:
The no ion o “pe sonal suppo o a ious causes” has i s o igins in he wo k o Sen
and Bha acha ya (2001). They showed ha i plays a c ucial ole in consume emo ions
owa ds socially- esponsible ac ions unde aken by he company. Indeed, consume s
who ha e a high deg ee o suppo o a company’s socially- esponsible ac i i ies
expe ience g ea e ha mony wi h he company in e ms o common a ibu es.
Acco ding o Swaen and Chumpi az (2008), he mode a ing ole o he a iable
pe sonal suppo o a ious causes in he pe cep ion o he socially- esponsible
ac i i ies o a company has “implici ly” been he objec o se e al p e ious esea ch
wo ks. Howe e , i s ole in consume eac ions has been discussed along di e en
o ms, such as “ he a ini y wi h he cause” in he wo ks o D umw igh (1996 ci ed by
Swaen and Chumpi az, 2008), “ he pe sonal impo ance o he issue conside ed” in he
wo ks o Haley (1996 ci ed in Swaen and Chumpi az, 2008), o “ he deg ee o pe sonal
ele ance” in he wo ks o C eye and Ross (1997).
We p opose o es he mode a ing ole o his a iable in he speci ic con ex o he
applica ion a ea o ou esea ch, elying on he wo ks o Swaen and Chumpi az (2008)
which showed ha he ela ionship be ween pe cei ed CSR ac i i ies and us a e
s onge o consume s demons a ing a high le el o suppo o a ious causes. Hence,
H6 hypo hesis s a es ha “The posi i e and signi ican e ec o he a o able
pe cep ions o socially esponsible ac i i ies on us in he b and is s onge o
consume s who a e mo e deeply in ol ed in suppo ing he a ious causes de ended by
he company”.
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Figu e 1: Concep ual Model
Resea ch me hodology
The choice o he sec o o he ood indus y as a ield o in es iga ion is mainly
explained by he impo ance o CSR ac i i ies in he pe o mance o ag ibusinesses.
Indeed, his is an a ea o ac i i y ha is deeply conce ned by consume con idence, on
he one hand, and by b and image on he o he , which is sough h ough a emedial
p og am adop ing CSR- ela ed ac i i ies. Mo eo e , “p o essionals in he ood indus y
a e highly conce ned abou he p oblem o consume loss o us ” (Si ieix and Mo o ,
2001).
Se e al s udies in he ield o he ood indus y (e.g. Gu iez, 2001; Mu a o, 2003)
emphasized he g owing impo ance o consume us in ood consump ion in he
conce ns o manu ac u e s, dis ibu o s and all he pa s in ol ed in he ood chain.
Fo ou esea ch, we selec ed Délice Danone as a b and o ood p oduc s. This
choice ollowed an explo a o y s udy conduc ed on a g oup o consume s (ha ing
di e en cha ac e is ics in e ms o age, gende , socio-occupa ional class and educa ion)
o iden i y he se o companies in es ing in social esponsibili y ac i i ies.
We no e ha while he s udy was unde way, Délice Danone, which has jus su e ed
boyco ope a ions ollowing he closu e o some o i s ac o ies in F ance, has s ongly
in es ed in CSR ac i i ies by gi ing a sum o money o each p oduc sold o he Red
C oss.
Da a collec ion was pe o med h ough a su ey which consis ed in submi ing a ace
o ace ques ionnai e o 206 consume s who we e asked o exp ess hei deg ee o
ag eemen o disag eemen on a se o i ems on a 5-poin Like scale. This sample (87
women and 119 men) in ol ed 69 esponden s aged be ween 18 and 34, 101
esponden s aged be ween 35 and 54; and 36 esponden s aged o e 54.
Pe sonal suppo o a ious
causes
Respec o he en i onmen
Respec o consume s
Philan h opic
ac i i ies
Respec o wo ke s
Pe cei ed CSR ac i i ies
T us
owa d he
b and
H
3
H
4
H
5
H
2
H
1
H
6
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506
To measu e he consume s’ pe cep ions o CSR ac i i ies, we used he scale
de eloped by Swaen and Chmpi az (2008), which con ains 18 i ems sha ed among he
ou dimensions: espec o he en i onmen , espec o consume s, espec o
wo ke s and philan h opic ac i i ies. T us in he b and was measu ed h ough he scale
o Gu iez and Ko chia (2002), de eloped as pa o he la ge ood dis ibu ion. This
scale comp ises eigh i ems and h ee dimensions, namely: c edibili y, in eg i y and
bene olence. Finally, o measu e consume s’ pe sonal suppo o di e en causes, we
chose he one-dimensional scale de eloped by Sen and Bha acha ya (2001).
Empi ical s udy
The measu emen scale o pe cei ed CSR ac i i ies
To alida e he measu emen scale o pe cei ed CSR ac i i ies, we ca ied ou an
explo a o y ac o analysis (EFA) by means o a numbe o p incipal componen
analyses (PCA). 4 i ems, wi h ep esen a ion quali ies below 0.5, we e dele ed a e an
i e a ion o 5 PCAs. The esul s o he CFA e ealed a ou -dimensional s uc u e o he
concep wi h good in e nal consis ency o each dimension (0.836; 0.875; 0.860; 0.878).
This ac o ial s uc u e was subjec ed o a con i ma o y ac o analysis wi h he
s uc u al equa ions me hod (SEM), using he maximum likelihood me hod (ML) o
es ima e a iables. We no e ha compliance wi h he no mali y ule was no espec ed
because he Ma dia index la gely exceeded he alue o 3. Thus, and in o de o ensu e
ha he iola ion o he no mal dis ibu ion had no e ec on esul s, we compa ed he
di e ence be ween he Chi-squa e p obabili y o he model wi hou boo s ap wi h ha
o he model wi h boo s ap h ough he Bollen-s ine boo s ap p ocedu e (N = 2000).
Since he disc epancy was no signi ican , we checked he s abili y o he da a by
examining he pa ame e alues es ima ed by he ML me hod and hose assessed by he
boo s ap me hod (N = 250). Biases we e below 0.001. This allowed us o in e p e he
ML esul s.
Examina ion o he i indices e ealed ha he measu emen model he pe cep ion o
CSR ac i i ies i s ai ly well (Table 1). In addi ion, we used he app oach o La ke and
Fo nell (1981) in o de o check he eliabili y a he con i ma o y le el as well as he
con e gen and disc iminan alidi y (Table 2).
Reliabili y a he con i ma o y le el was checked wi h he Rho indices o Jö eskog,
showing alues abo e he 0.6 h eshold se by Bagozzi and Yi (1988, ci ed in Ak ou ,
2010). In addi ion, alues o he Rho indices o con e gen alidi y a e abo e he 0.5
h eshold ecommended by Roussel e al. (2002). Finally, he alues o he ex ac ed
a iances, which a e highe han he squa e o he co ela ion be ween he di e en
dimensions, con i m he disc imina ing alidi y o ou model.
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507
Table 1: model i indices
Chi
-
Squa e
GFI
AGFI
RMR
RMSEA
NFI
CFI
TLI
3.567
0.939
0.936
0.042
0.044
0.946
0.949
0.959
Table 2: Reliabili y and alidi y o he CSR pe cei ed ac i i ies measu emen scale
Reliabili y a
explo a o y
le el
Reliabili y a
con i ma o y
le el
Con e gen
alidi y
(Fo nell and
La ke ,
1981)
Disc iminan alidi y
C onbach’s
Alpha Rhô o
Jö eskog 1 2 3 4
Respec o he
en i onmen 0.836 0.816 0.671 0.671
Respec o consume 0.875 0.822 0.683 0.286
0.683
Philan h opic ac i i ies
0.860 0.819 0.678 0.359
0.402
0.678
Respec o wo ke s O.878 0.828 0.687 0258 0.105
0.309
0.687
The measu emen scale o he us owa d he b and
The esul s o an EFA conduc ed on he scale measu ing us showed a h ee-
dimensional s uc u e o he concep wi h good in e nal consis ency o each dimension
(Table 4). This ac o s uc u e was subjec ed o a CFA. Resul s showed ha he da a
no mali y condi ions we e no me . We se led his p oblem by ollowing he same
app oach used p e iously.
The model o measu ing us has sa is ac o y i quali y (Table 4). In addi ion, he
scale has a good eliabili y a he con i ma o y le el wi h Rho indices o Jö eskog
exceeding 0.8. We also checked he con e gen and disc imina ing alidi y by
examining he Rho alues o he con e gen alidi y ha a e abo e he 0.5 h eshold
ad oca ed by Roussel e al. (2002), and he alues o he ex ac ed a iances ha a e
highe han he squa e o he co ela ion be ween he di e en dimensions (Table 4).
Table 3: model i indices
Chi-Squa e GFI AGFI RMR RMSEA NFI CFI TLI
3.178 0.899 0.893 0.034 0.037 0.906 0.909 0.912
Table 4: Reliabili y and alidi y o he us measu emen scale
Reliabili y a
explo a o y le el Reliabili y a
con i ma o y le el Con e gen
alidi y Disc iminan alidi y
C onbach’s Alpha Rhô o Jö eskog 1 2 3
C edibili y 0.882 0.867 0.791 0.791
In eg i y 0.886 0.871 0.797 0.369 0.797
Bene olence 0.889 0.874 0.799 0.250 0.327 0.799
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