AMERICAN INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY SCIENTIFIC RESEARCH 13(1) (2022), 14-20 14 MULTIDISCIPLINARY SCIENTIFIC RESEARCH AIJMSR VOL 13 NO 1 (2022) P-ISSN 2638-1249 E-ISSN 2638-1273 Available online at https://www.cribfb.com Journal homepage: https://www.cribfb.com/journal/index.php/ aijmsr Published by CRIBFB, USA CSR AND ORGANIZATIONAL PERFORMANCE: A THEORETICAL MODEL A.R.S. Ibn Ali (a)1 Md Jowel Rana (b) Shamsun Nahar (c) N Hosna Ara Tesha (d) Imtiaz Md Shihab Jabir (e) (a) Graduate School of Economics, Osaka University, Toyonaka, Japan; E-mail: saifalihsbc@gmail.com (b) Dept. of EEE, Bangladesh University of Business and Technology (BUBT), Dhaka, Bangladesh; E-mail: joweljhe@yahoo.com (c) International Relations, Dhaka University, Dhaka, Bangladesh; E-mail: shamsunnahar2009@gmail.com (d) Dept. of Law, University of Barisal, Kornokathi, Barisal, Bangladesh; E-mail: hosnaaratesha2001@gmail.com (e) Dept. of Economics, International University of Business Agriculture and Technology, Dhaka, Bangladesh; E-mail: imsjabir@gmail.com A R T I C L E I N F O Article History: Received: 1st August 2022 Accepted: 23rd September 2022 Online Publication: 28th September 2022 Keywords: Corporate Social Responsibility Performance, Commitment Customers, Employees, Commitment Reputation JEL Classification Codes: L25, M14, L32 A B S T R A C T Nowadays, the market is very competitive due to rapid digitalization and globalization where the sustainability of every business depends on organizational performance. The better performance of the company relies on corporate social responsibility which helps to create goodwill in the fierce market. Corporate social responsibility is a crucial issue for every organization to develop the performance that assists to stay in the aggressive market. Basically, organizational performance depends on the reputation of the organization which moderates the relationship between customers, community, and employees’ in organizational performance. The main objective of this study is to reveal the contributions of corporate social responsibility’s dimension on organizational performance. Data have been collected from different sources like the Scopus database, Google Scholar, Research gate, ABDC, emerald, etc. The major dimensions of CSR are community, customers, employees, organizational commitment, and reputation which have significant and positive impacts on organizational performance. For this study purpose, the dimensions of CSR are adopted from the previous extensive literature review. In this study, the conceptual model has been proposed based on the previous literature. This study could help to corporate managers to maintain organizational performance through corporate social responsibility (CSR). © 2022 by the authors. Licensee CRIBFB, USA. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/). INTRODUCTION In the era of globalization, every company has to play a significant role to stay in the competitive market to continue its business activities. So, the company needs to be responsible for all its actions socially and ethically. It is necessary to check the effect of the organization on social welfare and the environment. Society is the crucial stakeholder of every business organization where the company’s profit basically depends on societal well-being. Maximization of profit is not the main concern of corporate social responsibility but it needs to focus welfare of the stakeholders including employees, customers, suppliers, management, and the community (Yuan et al., 2022). Nowadays business organizations and corporations are more highly interactive with societal activities for increasing welfare among the people of society. Henceforth corporate social responsibility is a vital part of every business where CSR is not only to beat the business competitor but also provide help to grow the business in the society. So, by focusing on financial success and community growth, the company can increase its performance rapidly as compared to its competitors. In recent years the concept of corporate social responsibility (CSR) has appeared as a direct response to the increased awareness of the people of environmental and societal issues. Corporate social responsibility gives equal concern to social and environmental issues due to their business operations (Rahaman et al., 2022). According to Du et al. (2011), a number of national and international bodies have committed to maintaining corporate social responsibility for the well-being of environmental and societal people because they are essential stakeholders of the business sectors. Although CSR is a potential driver of a company's organizational performance, previous 1Corresponding author: ORCID ID: 0000-0002-9277-1771 © 2022 by the authors. Hosting by CRIBFB. Peer review under responsibility of CRIBFB, USA. https://doi.org/10.46281/aijmsr.v13i1.1799 To cite this article: Ali, A. I., Rana, M. J., Nahar, S., Tesha, N. H. A., & Jabir, I. M. S. (2022). CSR AND ORGANIZATIONAL PERFORMANCE: A THEORETICAL MODEL. American International Journal of Multidisciplinary Scientific Research, 13(1), 14-20. https://doi.org/10.46281/aijmsr.v13i1.1799 http://creativecommons.org/licenses/by/4.0/) https://doi.org/10.46281/aijmsr.v13i1.1799 https://doi.org/10.46281/aijmsr.v13i1.1799 https://orcid.org/0000-0002-9277-1771 https://orcid.org/0000-0002-1662-5633 https://orcid.org/0000-0001-5701-5439 https://orcid.org/0000-0002-8811-2044 https://orcid.org/0000-0002-7359-3703 Ali et al., American International Journal of Multidisciplinary Scientific Research 13(1) (2022), 1-7 15 studies have shown conflicting results concerning the relationship between corporate social responsibility and organizational performance (Allouche & Laroche, 2005). On the other hand, the previous studies also discover that there is a positive relationship between corporate social responsibility and organizational performance (Abu Bakar & Ameer, 2011; Van Beurden & Gössling, 2008). Therefore, over the year researchers have found that corporate social responsibility (CSR) has a positive relationship with organizational performance (Jin & Drozdenko, 2010; Lopez-Arceiz, Rivera-Torres, 2018; Petrenko et al., 2016). The strength of every organization basically depends on organizational performance which is able to achieve the target of that organization. So every organization should focus on the well-being of the environment and societal people. The essential resources of an organization are the employees, customers, suppliers, investors, etc. that are related to society. Corporate social responsibility brings happiness to the customers of society which plays a vital role in halting the challenging market (Ali, 2021). In the era of globalization, the (Ahmed et al., 2022; Ali et al., 2020, 2021; Chowdhury et al, 2020; Chowdhury et al., 2021; Faisal-E-Alam et al., 2022) firms are very conscious about their reputation in the market which directly depend on the corporate social and environmental responsibilities. Environmental. Although, the previous studies have investigated the meaningful association between corporate social responsibility and organizational performance. Previous studies have identified the relationship between corporate social responsibility and organizational performance (Farooq et al., 2014; Rahaman, 2020a). Therefore, the performance of the organization deals the challenging job in the market, so organizational performance is essential to reach the (Chowdhury et al, 2020; Chowdhury et al., 2021) destination of that organization. Based on the previous extensive literature it can be said that there was a dearth of necessary dimensions of corporate social responsibility which directly impact organizational performance (Ali and Dahan, 2021). Henceforth, the company should determine the influencing dimensions of corporate social responsibility on organizational performance (Chen et al., 2022). So, the present study seeks contributions of corporate social responsibility to organizational performance. Objectives of the Study Although corporate social responsibility is a potential driver of a company's organizational performance. So the main objective of this study is to provide the importance of CSR for the enhancement of the performance of the organizations. LITERATURE REVIEW Community Community is regarded as the norms, values, principles, place, religion, identity and customs which help to maintain duties and responsibilities of corporate social responsibility for the well-being of the society (Rahaman, 2020b). Therefore, such activities are agricultural activities, general community issues, education, rural development, job training, support for health, environmental care, conservation, poverty eradication, child care, sport, and unemployment. Actually, social activities draw the attention of the stakeholders through providing social activities in favor of creating corporate reputation for organizational performance (Harjoto & Jo, 2011). On the one hand, corporate social responsibilities are absorbed for developing the economy, organizational performance, and environmental activities that help to achieve the goals of that organization (Garvin et al., 2009). Furthermore, such corporate social responsibility programs assist create well-being of the organization and the society (Rahman et al., 2020). Employees Employees are regarded as the lifeblood of any organization where without them the companies cannot run their activities for achieving objectives impulsively (Akhter et al., 2021). Henceforth, CSR is a valuable strategic resource for creating a relationship with the societal people (Esen, 2013; Fatma et al., 2015). Generally, corporate social responsibility is related, to internal and external stakeholders in a company where the internal stakeholders are including employees of that organization which influence organizational performance (Rahaman et al., 2021). Besides, the employees are considered as the big assets of every organization that helps create reputation and organizational performance (Agan et al., 2016; Choi & Yu, 2014). Employees are internal stakeholders and often seek recognition within the firm that helps to consist organizational performance (Kumar et al., 2019). However, past studies explain that there is positive and significant relationship between employees and the organizational performance (Islam et al., 2022; Rahaman et al., 2022b). Customers Customers are a significant factor that assists to improve the performance of every company, so CSR must be engaged with this valuable factor for achieving the long-term goals of that organization (Akhter et al., 2022). Besides, some studies have been conducted on the relationship between CSR and customer satisfaction (Mamoon et al., 2021). Therefore, corporate social responsibility provides various attractive benefits for the customers that help to enrich the positive performance of the organizations (Rahaman, 2016a). Moreover, the customers are the essential source of the organizational performances where the performances depend on the attractive services with reasonable prices of the goods and services (Tobiassen, 2014). However, from the past study it is said the organizational performance is related to proper services to the customers (Karim & Mahmud, 2018). Corporate Reputations Corporate reputation is considered the intangible asset of the organization that includes brand recognition, company’s services, goodwill, business methodologies, etc. which create intention among the stakeholders to improve the organizational performance (Ali et al., 2022). Besides, the companies can expand their reputation through providing valuable Ali et al., American International Journal of Multidisciplinary Scientific Research 13(1) (2022), 1-7 16 services including financial soundness quality product and services, super management services etc. which has the positive relationship with organizational performance (Rahaman et al., 2022a). Therefore, the stakeholders basically carry out their business based on the reputation of corporate social responsibility of that company which helps to sustain them in the competitive marketplace (Saeidi & Saaeidi, (2015). On the other hand, corporate reputation has a positive relationship with the performance of the organization (Roberts & Dowling, 2002). Henceforth, the corporate social practices bring reputation and there is a significant relationship with organizational performance (Rahaman et al., 2021a; Yoon, et al., 2006). Commitment Employee commitment increases organizational performance where as corporate social responsibility plays the most important role in stay commitment of the employees to the organization. Besides, CSR attracts motivated potential employees and improves the commitment level of existing employees (Greening & Turban, 2000). On the other hand, Brammer et al. (2007) also investigated that CSR increased employee organizational commitment which assists to improve performance (Brammer et al., 2007). Therefore, corporate social responsibility can carry out the attractive commitment of the employees to the well-being of the organization and society (Dawkins, 2004). CONCEPTUAL MODEL Based on the extensive previous literature the model is proposed here (Figure 1). Figure 1. Conceptual framework Moderating Contribution of Corporate Reputation Corporate reputation is a paramount issue that is essential for every organization which helps to deliver positive business results over time (Chen et al., 2022a). On the other hand, it also has a relationship with stakeholders’ faith in organizational performance (Rahaman et al., 2021b). Moreover, corporate reputation basically depends on the sound services to the various stakeholders of the company (Gazi et al., 2021). Furthermore, the organization practices social responsibility through providing social services which assist to stay in the market with a reputation and the corporate reputation brings organizational performance (Rahaman, 2016). The corporate reputation moderates the relationship between customers and organizational performances. However, the highly reputed organization maintain their corporate social responsibility as the social welfare activities. Henceforth, the corporate reputation plays important role to maintain organizational performance in the market place. Past study also describes that trhe corporate reputation moderates between the community and organizational performance (Gazi et al., 2021a). Furthermore, commitment is another factor where there is a positive and significant relationship between corporate reputation and organizational performance (Rahaman & Taru, 2020). The conceptual model 2 is given below based on the past studies- Figure 2. Conceptual framework Ali et al., American International Journal of Multidisciplinary Scientific Research 13(1) (2022), 1-7 17 METHODS AND MATERIALS In this study, purpose data have been collected from various sources like the Scopus database, Google Scholar, Research gate, ABDC, emerald, etc. DISCUSSION AND RESULTS Corporate social responsibility is the emerging source of improving the performance of every organization that is considered the management concept whereby companies integrate social and environmental concerns in their business operations and interactions with their stakeholders. Recently the business market is very competitive and organizations have to stay competing with one another where CSR plays a significant role to carry out the performance. This study revealed that the community, customers, employees, organizational commitment are the significant factors for improving performance. On the other hand, the corporate reputation also moderates the (Kader et al., 2021; Kabir et al., 2021; Mia et al., 2022; Rubi et al., 2022; Rahman et al., 2021; Shahriar et al., 2021) relationship between customers to organizational performance, employees to organizational performance, commitment to performance and the employees to performance. Therefore, the corporate social responsibility plays significant role to create organization performance. CONCLUSIONS The organizational performance helps to stay in the competitive market for long-time for doing the business and this performance depends on the firm’s corporate social responsibility. From this study can be said that the customers, commitment, reputation, employees are the (Rahman et al., 2021) significant factors to improve organizational performance. The performance of the business is the crucial ingredient that assist to compete one another in the competitive market. From the extensive literature review it can be assumed that the organizational performance depends on the dimension of the corporate social responsibility. This study could help to the management of every company to maintain their policies, rules and regulations, CSR process and investment regarding organizational performance. Author Contributions: Conceptualization, A.R.S. I.A., M.J.R. S.N., N.H.A.T. and I.M.S.J.; Methodology, A.R.S.; Software, N/A.; Validation, A.R.S. I.A., M.J.R. and I.M.S.J.; Formal Analysis, A.R.S. I.A., M.J.R. S.N., N.H.A.T. and I.M.S.J.; Investigation, A.R.S. I.A., M.J.R. S.N., N.H.A.T. and I.M.S.J.; Resources, A.R.S. I.A., N.H.A.T. and I.M.S.J.; Data Curation, A.R.S., S.N., N.H.A.T. and I.M.S.J.; Writing – Original Draft Preparation, A.R.S. I.A., M.J.R. S.N., N.H.A.T. and I.M.S.J.; Writing – Review & Editing, A.R.S. I.A., M.J.R. S.N..; Visualization, A.R.S. I.A., M.J.R.; Supervision, A.R.S. Project Administration, A.R.S.; Funding Acquisition, A.R.S. 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