Enhancing performance through CSR absorptive capacity: Understanding the role of technological and organizational innovation
研究了企业社会责任吸收能力（CSR-ACAP）对绩效的直接影响，并揭示技术与组织创新在其中起到的中介作用，基于107家西班牙农业食品企业的数据。
In today's business environment, companies must acquire and apply corporate social responsibility (CSR) knowledge to meet evolving market demands. Given its importance, further research is needed to understand the impact of developing these capabilities on performance, particularly the mechanisms through which this influence occurs. To address this gap, this study examines the concept of CSR absorptive capacity (CSR-ACAP) from a dual perspective, encompassing both potential and realized ACAP. We aim to assess the direct influence of CSR-ACAP on performance and to elucidate the role of organizational and technological innovation in this relationship. Using structural equation modeling on data from 107 Spanish agrifood firms, we found a direct link between both potential and realized CSR-ACAP and performance. Beyond the novelty of focusing ACAP analysis on CSR knowledge to demonstrate these relationships, this research reveals that firms that strengthen their CSR-ACAP are more likely to innovate, with both technological and organizational innovation serving as effective pathways for translating CSR knowledge into improved performance.