CSR Behaviors and Corporate Social Performance: The Moderating Effect of NGO Membership

摘要

Drawing on institutional theory, this paper proposes that CSR behaviors are actually an antecedent variable of sustainable development, especially in the social aspect.. With help of the "three legitimacy pillars" theory, this paper attempts to explain the substantial reasons of why companies do CSR works and why they join in NGOs. This is an empirical paper discussing the relationship between CSR behaviors and corporate social performance and examining the moderating effect of reported NGO membership. This paper can help companies, governments and NGOs to recognize the nature of CSR behaviors, and do better jobs in CSR.