In the new era, assuming social responsibility has become a necessary consideration for corporate development. Existing studies suggest that fulfilling social responsibilities positively impacts corporate performance, while others argue it increases costs and has negative effects. Therefore, this article delves into the impact of corporate social responsibility (CSR) on corporate performance from the perspective of internal employees and explores the mediating role of corporate reputation between CSR and corporate performance. This theoretical research aims to enhance corporate performance by promoting CSR. The study employed literature analysis and questionnaire surveys to investigate employees within three Chinese smartphone companies: Xiaomi, OPPO, and Vivo. We verified the research hypotheses through correlation and regression analyses. The findings indicate that, firstly, the economic, legal, ethical, and charitable responsibilities of CSR positively influence corporate performance. Secondly, corporate reputation partially mediates the relationship between each dimension of CSR and corporate performance. Consequently, the study suggests that companies should establish a strategic CSR management mindset, considering fulfilling social responsibilities as a mission to drive sustainable development and thereby enhance corporate performance.
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Ge Gao (2024) studied this question.
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