Value of corporate social responsibility for multiple stakeholders and social impact – Relationship marketing perspective
基于411家B2B企业的调查，发现员工导向的CSR能提升对客户、员工和社会的感知有用性，但CSR活动应针对特定利益相关者而非全社会以最大化关系质量，且中小企业与大型企业存在差异。
Despite extensive corporate social responsibility (CSR) literature most of research has examined corporate performance as its only outcome. We aim to fill this gap by assessing companies' perceptions of their CSR activities’ benefits for society and specific stakeholders. We discuss societal trends such as diversity and inclusion embedded in employee-focused CSR conceptualization as a prerequisite for the perception of CSR’s societal impact. We bring together CSR and relationship marketing theories to test a conceptual model on a sample of 411 business-to-business (B2B) companies. The results confirm a positive relationship between employee-oriented CSR and the perceived usefulness of CSR actions for society, customers and employees (but not suppliers). In order to maximize relationship quality, CSR activities should be targeted at specific stakeholders (customers and employees) and not at society at large. Finally, differences are observed between SMEs and large B2B firms with opposite perceptions of antecedents and outcomes of relationship quality.