Tăng hiệu quả tài chính thông qua trách nhiệm xã hội và chiến lược kinh doanh kỹ thuật số tại công ty dược phẩm ở các tỉnh Đông Nam Bộ Increasing financial performance through corporate social responsibility and digital business strategy at pharmaceutical company in Southeastern provinces
Nội dung chính của bài viết
Tóm tắt
Nghiên cứu này được thực hiện trên cơ sở kế thừa lý thuyết nền tảng nguồn lực (RBT) nhằm mục tiêu kiểm định mối quan hệ giữa trách nhiệm xã hội, chiến lược kinh doanh kỹ thuật số và hiệu quả tài chính. Trách nhiệm xã hội được xem xét dựa trên phương diện trách nhiệm đối với Nhà nước, môi trường, nhân viên, khách hàng. Chiến lược kinh doanh kỹ thuật số được tiếp cận trên khía cạnh năng lực quản lý, năng lực hoạt động. Bảng câu hỏi trong nghiên cứu này bao gồm 21 câu hỏi với kỹ thuật lấy mẫu ngẫu nhiên và dữ liệu khảo sát được thu thập từ 259 lãnh đạo, quản lý và nhân viên đang làm việc tại các công ty dược phẩm ở các tỉnh Đông Nam Bộ. Dữ liệu thu thập được xử lý bằng phần mềm SPSS 22.0, AMOS 22.0 thông qua các bước phân tích độ tin cậy, phân tích nhân tố khẳng định và mô hình phương trình cấu trúc được sử dụng để xác thực dữ liệu và kiểm tra các mối quan hệ được giả định. Kết quả cho thấy chiến lược kinh doanh kỹ thuật số có tác động cùng chiều mạnh nhất đến hiệu quả tài chính và kế đến trách nhiệm xã hội có tác động cùng chiều mạnh thứ hai đến hiệu quả tài chính. Từ kết quả nghiên cứu, một số hàm ý được đề xuất nhằm giúp nhà quản trị của các công ty cải thiện chiến lược kinh doanh kỹ thuật số và trách nhiệm xã hội từ đó góp phần làm tăng hiệu quả tài chính.
Chi tiết bài viết
Từ khóa
Chiến lược kinh doanh kỹ thuật số, Hiệu quả tài chính, Trách nhiệm xã hội doanh nghiệp
Tài liệu tham khảo
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Bekmezci, M. (2015). Companies’ profitable way of fulfilling duties towards humanity and environment by sustainable innovation. Procedia-Social and Behavioral Sciences, 181(2015), 228-240.
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Bekmezci, M. (2015). Companies’ profitable way of fulfilling duties towards humanity and environment by sustainable innovation. Procedia-Social and Behavioral Sciences, 181(2015), 228-240.
Benitez, J., Chen, Y., Teo, T. S., & Ajamieh, A. (2018). Evolution of the impact of e-business technology on operational competence and firm profitability: A panel data investigation. Information & Management, 55(1), 120-130.
Bhardwaj, B. R. (2016). Role of green policy on sustainable supply chain management: a model for implementing corporate social responsibility (CSR). Benchmarking: An International Journal, 23(2), 456-468.
Bux, H., Zhang, Z., & Ahmad, N. (2020). Promoting sustainability through corporate social responsibility implementation in the manufacturing industry: an empirical analysis of barriers using the ISM‐MICMAC approach. Corporate Social Responsibility and Environmental Management, 27(4), 1729-1748.
Caligiuri, P., Mencin, A., & Jiang, K. (2013). Win–win–win: The influence of company‐sponsored volunteerism programs on employees, NGOs, and business units. Personnel Psychology, 66(4), 825-860. doi: 10.1111/peps.12019.
Cha, K. J., Hwang, T., & Gregor, S. (2015). An integrative model of IT-enabled organizational transformation: A multiple case study. Management Decision, 53(8), 1755-1770.
Chae, H. C., Koh, C. E., & Park, K. O. (2018). Information technology capability and firm performance: Role of industry. Information & Management, 55(5), 525-546.
Chakroun, S., Salhi, B., Amar, A.B. & Jarboui, A. (2020). The impact of ISO 26000 social responsibility standard adoption on firm financial performance: evidence from France. Management Research Review, (43)5, 545-571. https://doi: 10.1108/MRR-02-2019-0054.
Chen, J. E., Pan, S. L., & Ouyang, T. H. (2014). Routine reconfiguration in traditional companies’e-commerce strategy implementation: A trajectory perspective. Information & Management, 51(2), 270-282.
Cho, S.J., Chung, C.Y. & Young, J. (2019). Study on the relationship between CSR and financial performance. Sustainability, 11(2), 1-26.
Chuang, S. H., & Lin, H. N. (2015). Co-creating e-service innovations: Theory, practice, and impact on firm performance. International Journal of Information Management, 35(3), 277-291.
Cui, M., & Pan, S. L. (2015). Developing focal capabilities for e-commerce adoption: A resource orchestration perspective. Information & Management, 52(2), 200-209.
Da Silva, P. M., & Verschoore, J. R. (2020). The influence of relational pluralism in developing collective corporate social responsibility strategies. Social Responsibility Journal, 17(8), 1028-1043.
Dakhli, A. (2021). The impact of corporate social responsibility on firm financial performance: does audit quality matter?. Journal of Applied Accounting Research. https://doi.org/10.1108/JAAR-06-2021-0150.
El Sawy, O. A., & Pavlou, P. A. (2008). IT-enabled business capabilities for turbulent environments. MIS Quarterly Executive (2008), 7(3), 139-150.
El Sawy, O. A., Kræmmergaard, P., Amsinck, H., & Vinther, A. L. (2016). How LEGO built the foundations and enterprise capabilities for digital leadership. MIS quarterly executive, 15(2), 141-166.
Elhajjar, S., & Ouaida, F. (2020). Identifying the drivers of resistance to corporate social responsibility: the case of Lebanese SMEs. Qualitative Research in Organizations and Management: An International Journal, 15(4), 543-560.
Fernando, Y., Shaharudin, M. S., & Abideen, A. Z. (2022). Circular economy-based reverse logistics: dynamic interplay between sustainable resource commitment and financial performance. European Journal of Management and Business Economics. https://doi.org/10.1108/EJMBE-08-2020-0254.
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Gangi, F., Mustilli, M., & Varrone, N. (2018). The impact of corporate social responsibility (CSR) knowledge on corporate financial performance: evidence from the European banking industry. Journal of Knowledge Management, 23(1), 110-134.
Ha, T.V., Dang, N.H., Tran, M.D., Van Vu, T.T. & Trung, Q. (2019). Determinants influencing financial performance of listed firms: Quantile regression approach. Asian Economic and Financial Review, (9)1, 78-90.
Hair, J., Black, W., Anderson, R., & Babin, B. (2018). Multivariate Data Analysis (8, ilustra ed.). Cengage Learning EMEA, 27(6), 1951-1980.
Hongdao, Q., Bibi, S., Khan, A., Ardito, L., & Nurunnabi, M. (2019). Does what goes around really comes around? The mediating effect of CSR on the relationship between transformational leadership and employee’s job performance in law firms. Sustainability, 11(12), 1-19.
Jordão, R. V. D., & Novas, J. (2022). Intellectual capital, sustainable economic and financial performance and value creation in emerging markets: The case of Brazil. The Bottom Line, 35(1), 1-22.
Koch, C., Bekmeier-Feuerhahn, S., Bögel, P. M., & Adam, U. (2019). Employees’ perceived benefits from participating in CSR activities and implications for increasing employees engagement in CSR. Corporate Communications: An International Journal, 24(2), 303-317.
Lahouel, B. B., Zaied, Y. B., Managi, S., & Taleb, L. (2022). Re-thinking about U: The relevance of regime-switching model in the relationship between environmental corporate social responsibility and financial performance. Journal of Business Research, 140(C), 498-519. https://doi.org/10.1016/j.jbusres.2021.11.019
Lahouel, B.B., Bruna, M.G. & Zaied, Y.B. (2020a). The curvilinear relationship between environmental performance and financial performance: An investigation of listed French firms using panel smooth transition model. Finance Research Letters, 35(C), 1-16.
Lahouel, B.B., Zaied, Y.B., Song, Y. & Yang, G.L. (2020b). Corporate social performance and financial performance relationship: a data envelopment analysis approach without explicit input. Finance Research Letters, 36(C), 1-19. https://doi: 10.1016/j.frl.2020.101656.
Le, T. T., Huan, N. Q., Hong, T. T. T., & Tran, D. K. (2021). The contribution of corporate social responsibility on SMEs performance in emerging country. Journal of Cleaner Production, 332(2021), 1-12. https://doi.org/10.1016/j.jclepro.2021.129103.
Li, L., Su, F., Zhang, W., & Mao, J. Y. (2018). Digital transformation by SME entrepreneurs: A capability perspective. Information Systems Journal, 28(6), 1129-1157.
Liu, Y., Saleem, S., Shabbir, R., Shabbir, M. S., Irshad, A., & Khan, S. (2021). The relationship between corporate social responsibility and financial performance: a moderate role of fintech technology. Environmental Science and Pollution Research International, 28(16), 20174-20187.
Long, W., Li, S., Wu, H., & Song, X. (2020). Corporate social responsibility and financial performance: The roles of government intervention and market competition. Corporate Social Responsibility and Environmental Management, 27(2), 525-541.
Machmuddah, Z., Sari, D. W., & Utomo, S. D. (2020). Corporate social responsibility, profitability and firm value: Evidence from Indonesia. The Journal of Asian Finance Economics and Business, 7(9), 631-638.
Mehedi, S., & Jalaludin, D. (2020). Application of theories in CSR research focusing study context and corporate attributes. International Journal of Ethics and Systems, 36(3), 305-324.
Murphy, G.B., Trailer, J.W. & Hill, R.C. (1996). Measuring performance in entrepreneurship research. Journal of Business Research, (36)1, 15-23.
Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: the “virtuous circle” revisited. Review of Quantitative Finance and Accounting, 32(2), 197-209.
Nguyen, M., Bensemann, J., & Kelly, S. (2018). Corporate social responsibility (CSR) in Vietnam: A conceptual framework. International Journal of Corporate Social Responsibility, 3(1), 1-12.
Okafor, A., Adeleye, B. N., & Adusei, M. (2021). Corporate social responsibility and financial performance: Evidence from US tech firms. Journal of Cleaner Production, 292, 1-12. https://doi.org/10.1016/j.jclepro.2021.126078
Özcan, F., & Elçi, M. (2020). Employees’ perception of CSR affecting employer brand, brand image, and corporate reputation. Sage Open, 10(4), 1-13.
Padilla-Lozano, C. P., & Collazzo, P. (2021). Corporate social responsibility, green innovation and competitiveness–causality in manufacturing. Competitiveness Review: An International Business Journal Incorporating Journal of Global Competitiveness, 32(7), 21-39.
Pagoropoulos, A., Maier, A., & McAloone, T. C. (2017). Assessing transformational change from institutionalising digital capabilities on implementation and development of Product-Service Systems: Learnings from the maritime industry. Journal of Cleaner Production, 166, 369-380. https://doi.org/10.1016/j.jclepro.2017.08.019
Perrini, F., Russo, A., Tencati, A., & Vurro, C. (2011). Deconstructing the relationship between corporate social and financial performance. Journal of Business Ethics, 102(1), 59-76.
Ramzan, M., Amin, M., & Abbas, M. (2021). How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Research in International Business and Finance, 55(C). https://doi.org/10.1016/j.ribaf.2020.101314
Rashid, M.M. (2020). Ownership structure and firm performance: the mediating role of board characteristics. Corporate Governance, 20(4), 719-737. https://doi: 10.1108/CG-02-2019-0056
Rodriguez-Fernandez, M. (2016). Social responsibility and financial performance: The role of good corporate governance. BRQ Business Research Quarterly, 19(2), 137-151.
Shabbir, M. S., & Wisdom, O. (2020). The relationship between corporate social responsibility, environmental investments and financial performance: evidence from manufacturing companies. Environmental Science and Pollution Research, 27(32), 39946-39957. doi: 10. 1007/s11356
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