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Model for Promoting Corporate Social Performance Measurement and Social Change: Elaboration from Causal Analysis Between the Both

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Abstract

The objective of this work is to evaluate the impact of corporate social performance measurement on social change with regard to their typologies, in order to build a model for promoting both. To achieve this objective, structural equation modeling is used with the maximum likelihood method and a confirmatory analysis. This modeling is supported by optimal scaling and stability analysis. The findings show that hidden costs via latent variable "Social and Hidden Cost Accounting" is the most significant cause of social change (latent variable) whose most significant typology is its nature, which distinguishes situational change from structural change. They also reveal that the model proposed can be applied in other places and to any other variables with modalities related to social performance and social change. The originality of this work is to analyze the impact of social performance measurement on social change in terms of their typologies via structural equation modeling, while such analysis is underexplored in the social sciences. Also, the model proposed is a novelty for measuring corporate social performance and promoting social change.

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Source: Own elaboration

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Notes

  1. It is recommended for calculation and interpretation of indicators of convergent validity and reliability to refer to Malik et al. (2022), Islam et al. (2021), and Ahmad et al. (2021).

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  1. Higher School of Technology, Mohammed First University, Complexe Universitaire, Hay Al Qods, BP 473, Oujda, Morocco

    Driss El Kadiri Boutchich

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Appendix

Appendix

See Tables 6, 7 and 8.

Table 6 KMO and Bartlett's test.
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Table 7 Total variance explained.
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Table 8 Rotated factor matrix.
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El Kadiri Boutchich, D. Model for Promoting Corporate Social Performance Measurement and Social Change: Elaboration from Causal Analysis Between the Both. Soc Indic Res 169, 209–234 (2023). https://doi.org/10.1007/s11205-023-03158-x

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