The Effect of CSR Leadership and CSR Culture on CSR Performance and Financial Performance

Aim and Culture and leadership Corporate social responsibility is a key and strategic issue and plays a crucial role in improving performance. In corporate social responsibility, the ethical concept of organization for the impact of business activities in society has been considered. The culture and leadership of corporate social responsibility as the intangible sources of value chain capabilities, focuses on the sustainable performance of the company. The aim of this study is to understand the effect of culture and leadership of corporate social responsibility on the performance of corporate social responsibility, and consequently the effect of corporate social responsibility performance on financial performance, mediated by customer satisfaction and to test its in Tehran airlines.
The research approach is deductive and the research method is to study and analyze the effect between variables in pairs. According to the review of theoretical foundations and research background, such as the study of Phillips et al., The impact of research model variables such as the impact of corporate social responsibility components, leadership and corporate social responsibility culture has been tested and analyzed. Therefore, the hypothesis test is based on the structural equation model (SEM), which examines and analyzes the effect between variables in pairs. This research is applied and quantitative and qualitative data has been used, so it is a descriptive, analytical and correlational research. The statistical population of the study is the representative office of the airlines of the Islamic Republic of Iran in Tehran and the statistical sample includes the managers or the representative of the airlines who have paid attention to the subject of the research from their point of view. Due to the limited statistical population (activity of 23 agencies of the Islamic Republic of Iran Airlines in Tehran), therefore, the statistical sample is a census. Due to the fact that in each company there is one manager and the head of the department have an official position, in total, 46 questionnaires have been prepared and distributed. The tools of the present study to collect research data and information are library resources, questionnaires and interviews with airline executives. In order to measure the corporate social responsibility leadership variable, the standard Bass Questionnaire (1999) was used, which has 4 dimensions: 1- ideal influence, 2- mental motivation, 3- inspirational motivation, and 4- individual consideration, which is used to measure Each of the four items is used; In order to measure the variable of corporate social responsibility culture, the Barker (2014) standard questionnaire was used, which includes three dimensions: 1- meanings, 2- beliefs and 3- values, and six items were used to measure the meaning dimension. Eight items were used to measure the dimension of beliefs, and finally six items were used to measure the dimension of values. Also, in order to measure the corporate social responsibility variable, two general dimensions have been used: 1- social performance and 2- environmental performance; To measure the overall dimension of social performance, the Crossboys (2011) standard questionnaire was used, which includes four sub-dimensions: 1- economic responsibility, 2- moral responsibility, 3- legal responsibility, and 4- good corporate citizenship. Five items have been used to measure the economic responsibility sub-dimension and four items have been used to measure the moral responsibility, legal responsibility and good corporate citizenship sub-dimensions. Which includes three dimensions 1- social commitment, 2- social responsibility and 3- social accountability. In order to measure the variable of customer satisfaction, the standard questionnaire of Wang et al. (2015) was used, which has three dimensions: 1- functional value, 2- social value, and 3- emotional value. Finally, in order to measure the variable of financial performance, the standard questionnaire was used. Phillips et al. (2019). This questionnaire has three dimensions: 1- asset return, 2- sales growth and 3- profit growth. In order to evaluate the validity of the questionnaire from the experts' point of view and factor validity (confirmatory factor analysis), and in order to determine the reliability of the questionnaire, Cronbach's alpha method was used.
The test results showed that the culture and leadership of corporate social responsibility has a significant effect on the performance of corporate social responsibility and this effect on financial performance mediated by customer satisfaction is positive and significant. To increase the knowledge of the factors in terms of the impact between them, the score of each is calculated. The degree of correlation between factors indicates that there is more correlation between some factors. Such as the correlation between corporate social responsibility leadership and corporate social responsibility performance.
Discussion and The test results showed that the culture and leadership of corporate social responsibility has a significant effect on the performance of corporate social responsibility and this effect on financial performance mediated by customer satisfaction is positive and significant. The results of this study showed that the better the performance of corporate social responsibility leadership, and the more their leadership capabilities and strategic plans are in line with the company's overall strategy, then the corporate social responsibility performance increases. Also, the more the culture of corporate social responsibility and the set of meanings, beliefs and values of the company increases, the more the attachment to the image and reputation of the company and the creation of organizational culture becomes more apparent. In this way, the performance of social responsibility as well as financial performance and customer satisfaction will be further increased. Among the suggestions are considering the intangible sources of value chain capabilities, and paying attention to the evaluation of intangible sources of culture and set of meanings, beliefs and values of the company in periodic reports, etc.