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The business case for corporate social responsibility during COVID-19 pandemic Cover

The business case for corporate social responsibility during COVID-19 pandemic

International Journal of Management and Economics
Volume 61 (2025): Issue 4 (December 2025)
By: Anna Napiórkowska  
Open Access
|Dec 2025

Figures & Tables

Figure 1

Conceptual model of the relationship between the variables included in the study.
Conceptual model of the relationship between the variables included in the study.

Figure 2

Structural model of relations between constructs. Explanations: Circles represent hidden variables, and the values given inside indicate the coefficients of determination R 2. Arrows (regression paths) between hidden variables indicate their cause–effect relationships resulting from theoretical assumptions (yellow color indicates statistically significant relationships), and the values indicated in the arrows represent path coefficients (i.e., standardized regression coefficients).
Structural model of relations between constructs. Explanations: Circles represent hidden variables, and the values given inside indicate the coefficients of determination R 2. Arrows (regression paths) between hidden variables indicate their cause–effect relationships resulting from theoretical assumptions (yellow color indicates statistically significant relationships), and the values indicated in the arrows represent path coefficients (i.e., standardized regression coefficients).

Path coefficients and significance of relations between constructs (N = 241)_

HypothesisPath coefficientsOriginal sample P values
H1 – not confirmed
H2 – partially confirmedCSRBE → CSRSU0.1660.032
H3 – partially confirmedEO → CSREM0.7490.000
EO → CSREN0.1180.095
EO → CSRSO0.5990.000
H4 – partially confirmedCOP → CSRCO0.2170.006
H5 – not confirmed
DOI: https://doi.org/10.2478/ijme-2025-0014 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
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Language: English
Page range: 45 - 55
Submitted on: Oct 23, 2024
|
Accepted on: Apr 29, 2025
|
Published on: Dec 30, 2025
Published by: Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
CSR drivers,
CSR activities,
Company performance,
Financial results,
Non-financial results,
COVID-19 pandemic
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2025 Anna Napiórkowska, published by Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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