Corporate Identity and Reputation Open access Peer reviewed

The Dual Roles of Strategic CSR : Enterprises' Perspectives on How Communication and Implementation Drive Reputation and Innovation

Tsui-Yii Shih

Corporate Social Responsibility and Environmental Management | Aug 5, 2026

Abstract

Abstract

ABSTRACT As CSR becomes integral to business strategy, effectively leveraging it for competitive differentiation remains a critical challenge. Despite extensive research, limited attention has been given to how firms jointly deploy CSR communication and implementation to enhance innovation, reputation, and operational outcomes, particularly regarding the roles of engagement and responsiveness in driving innovation and the reputational effects of partner‐ and society‐oriented initiatives. Drawing on stakeholder theory, institutional theory, and the resource‐based view, this study develops and tests a comprehensive model linking CSR communication and implementation to firm performance. Using survey data from 207 Taiwanese firms in the service and electronic technology industries, structural equation modeling (SEM) is employed to validate the proposed relationships. The results indicate that engagement‐ and response‐driven communication strategies significantly enhance CSR innovation, while partner‐ and society‐oriented CSR implementation significantly strengthens CSR reputation. CSR innovation, in turn, positively contributes to both reputation and international market growth, whereas CSR reputation improves operational performance. Overall, the findings empirically confirm that aligning CSR communication and implementation through complementary mechanisms enables firms to achieve both legitimacy and sustained competitive advantage. This study contributes to the literature by integrating CSR communication and implementation into a unified analytical framework, offering a more fine‐grained understanding of CSR value creation beyond traditional aggregate perspectives. It also provides practical implications for managers seeking to enhance innovation capability, reputational capital, and performance outcomes through strategic CSR design.

Direct answer

What can I do from this paper page?

Use this page to scan "The Dual Roles of Strategic CSR : Enterprises' Perspectives on How Communication and Implementation Drive Reputation and Innovation" quickly: start with the summary and abstract, then check the authors, source, topics, and related papers. From here, open Scollr to follow Corporate Identity and Reputation research, save the paper, or map adjacent work.

Authors

Researchers on this paper

Tsui-Yii Shih

first | National Taipei University of Business | ORCID 0000-0003-3702-2273

Research areas

Follow related topics

Citation

BibTeX

@article{Shih2026Dual,
  title = {The Dual Roles of Strategic CSR : Enterprises' Perspectives on How Communication and Implementation Drive Reputation and Innovation},
  author = {Tsui-Yii Shih},
  journal = {Corporate Social Responsibility and Environmental Management},
  year = {2026},
  doi = {10.1002/csr.70845},
  url = {https://doi.org/10.1002/csr.70845}
}

FAQ

Using this paper in a discovery workflow

How do I find related work for this paper?

Use the related papers and topic links on this page as starting points. In Scollr, you can also open the paper and build a literature map around its references, citing papers, and related work.

How can I keep up with new Corporate Identity and Reputation research papers?

Follow Corporate Identity and Reputation research in Scollr. New papers from the topic flow into a personalized feed, and you can save useful studies to revisit later.

Can I cite this paper from this page?

This page includes a static BibTeX block for The Dual Roles of Strategic CSR : Enterprises' Perspectives on How Communication and Implementation Drive Reputation and Innovation. Always verify the DOI, source, and publication details against the publisher record before submitting a manuscript.

Follow this research in Scollr

Follow the topics and authors behind this paper, save useful studies, and build a literature map when you are ready to go deeper.

Get the app