Open access Articles CC BY 4.0 January 1, 2026

Open Access Article

How CSR Shapes Reputation: A Culture-Moderated, Multi-Mediation Model of Image, Knowledge Creation, and Stakeholder Engagement in IT Firms

Authors

Authors: Israr Ahmad1,*

Author info & affiliations
  1. Department of Management, Universiti Sains Malaysia, Malaysia
  2. * Author to whom correspondence should be addressed.

Publication: Innovation Management Frontiers, Vol. 1 No. 1 (2026): Continuous, pp. 17-28 https://doi.org/10.36923/imf.v1i1.401

Ask AI (Dimensions) How to Cite
Download PDF

Abstract

This study examines the influence of Corporate Social Responsibility (CSR) on corporate reputation in Pakistan’s information technology (IT) sector, incorporating corporate image, knowledge creation, and stakeholder engagement as mediating variables, and organizational culture as a moderating factor. Drawing on stakeholder theory and the knowledge-based view, the study employs a quantitative research design using data collected from 302 managerial respondents across 80 IT firms. Structural Equation Modeling (SEM) via SmartPLS was used to assess the direct, indirect, and moderating relationships among the constructs. The results reveal that CSR has a significant direct effect on corporate reputation and exerts indirect effects through corporate image, knowledge creation, and stakeholder engagement. Furthermore, organizational culture significantly strengthens the positive relationship between CSR and knowledge creation, highlighting the importance of supportive internal environments in amplifying CSR’s strategic value. These findings demonstrate that CSR initiatives that are well-communicated, learning-oriented, and stakeholder-inclusive enhance trust, innovation, and reputational capital. The study contributes to the CSR literature by offering a multidimensional explanatory framework applicable to emerging economies and knowledge-intensive industries. Practical implications are provided for managers and policymakers seeking to embed CSR within cultural, relational, and learning processes to sustain competitive advantage in dynamic market environments.

Article information

Keywords
Corporate Social Responsibility Corporate ReputationCorporate ImageKnowledge CreationStakeholder TheoryInformation Technology SectorStructural Equation Modeling
Section
Articles
Issue
Vol. 1 No. 1 (2026): Continuous
Pages
17-28
Submitted
August 13, 2025
Accepted
October 25, 2025
Published
January 1, 2026
Corresponding author
Israr Ahmad
Check for updates
Check for updates

Article highlights

  • CSR significantly strengthens corporate reputation in Pakistan's IT sector.
  • Corporate image, knowledge creation and stakeholder engagement mediate CSR effects.
  • Organizational culture strengthens the CSR–knowledge creation relationship.
  • The model shows strong explanatory and out-of-sample predictive performance.
  • CSR emerges as a strategic driver of reputation and organizational learning.

References

  1. Abbas, J. (2020). Impact of total quality management on corporate sustainability through the mediating effect of knowledge management. Journal of Cleaner Production, 244, 118806. https://doi.org/10.1016/j.jclepro.2019.118806 DOI: https://doi.org/10.1016/j.jclepro.2019.118806 Google Scholar PubMed Crossref WorldCat
  2. Aftab, J., Sarwar, H., Abid, N., Ishaq, M. I., Kiran, A., & Aftab, F. (2022). The Nexus of Management Innovation, Performance Management, and Organizational Performance in the Pakistani Construction Industry. Central European Management Journal, 30(4), 2–26. https://doi.org/10.7206/cemj.2658-0845.88 DOI: https://doi.org/10.7206/cemj.2658-0845.88 Google Scholar PubMed Crossref WorldCat
  3. Aggarwal, A., & Saxena, N. (2023). Examining the relationship between corporate social responsibility, corporate reputation, and brand equity in the Indian banking industry. Journal of Public Affairs, 23(1). https://doi.org/10.1002/pa.2838 DOI: https://doi.org/10.1002/pa.2838 Google Scholar PubMed Crossref WorldCat
  4. Agyabeng-Mensah, Y., Afum, E., & Baah, C. (2023). Green corporate reputation and innovation: the role of non-supply chain learning and green supply chain knowledge. International Journal of Emerging Markets, 18(11), 4884–4906. https://doi.org/10.1108/IJOEM-08-2021-1277 DOI: https://doi.org/10.1108/IJOEM-08-2021-1277 Google Scholar PubMed Crossref WorldCat
  5. Ahmad, I., & Ahmad, S. (2018). Multiple skills and medium enterprises’ performance in Punjab, Pakistan: A pilot study. The Journal of Social Sciences Research, Special(4), 44-49. https://doi.org/https://doi.org/10.32861/jssr.spi4.44.49 DOI: https://doi.org/10.32861/jssr.spi4.44.49 Google Scholar PubMed Crossref WorldCat
  6. Ahmad, I., & Ahmad, S. B. (2019). The mediation effect of strategic planning on the relationship between business skills and a firm’s performance: Evidence from medium enterprises in Punjab, Pakistan. Opción: Revista de Ciencias Humanas y Sociales (24), 746-778. Google Scholar PubMed WorldCat
  7. Ahmad, I., & Ahmad, S. B. (2021). Effect of managerial skills on the performance of small-and medium-sized enterprises: A case study in Pakistan. The Journal of Asian Finance, Economics and Business (JAFEB), 8(4), 161-170. Google Scholar PubMed WorldCat
  8. Ahmad, I., & Mehmood, S. (2025). Rituals of Openness: Vulnerability Practices in Multidisciplinary Professional Settings Beyond Healthcare. Innovation Journal of Social Sciences and Economic Review, 7(1), 50-63. https://doi.org/10.36923/ijsser.v7i1.297 DOI: https://doi.org/10.36923/ijsser.v7i1.297 Google Scholar PubMed Crossref WorldCat
  9. Ahmad, I., Ahmad, S. B., & Alam, B. (2024). Skills and Strategic Planning: Unveiling the Nexus in SMEs - A Case Study. Journal of Intercultural Communication, 24(1), 43-62. https://doi.org/10.36923/jicc.v24i1.94 DOI: https://doi.org/10.36923/jicc.v24i1.94 Google Scholar PubMed Crossref WorldCat
  10. Ahmad, I., Thurasamy, R., Adeel, A., & Alam, B. (2023). Promotive Voice, Leader-Member Exchange, and Creativity Endorsement: The Role of Supervisor-Attributed Motives. Journal of Intercultural Communication, 23(3), 1-13. https://doi.org/10.36923/jicc.v23i3.121 DOI: https://doi.org/10.36923/jicc.v23i3.121 Google Scholar PubMed Crossref WorldCat
  11. Ahmad, I., Thurasamy, R., Shahzad, A., Ullah, M. I., Hussain, A., & Ansari, H. W. A. (2023). COVID-19 impact on dairy sector: The mediating role of knowledge sharing and trust on innovation capability. South African Journal of Economic and Management Sciences, 26(1), 4591. https://doi.org/10.4102/sajems.v26i1.4591 DOI: https://doi.org/10.4102/sajems.v26i1.4591 Google Scholar PubMed Crossref WorldCat
  12. Akbolat, M., Sezer, C., Ünal, Ö., & Amarat, M. (2021). The mediating role of patient satisfaction in the effect of patient visit experiences on word-of-mouth intention. Health Marketing Quarterly, 38(1), 12–22. https://doi.org/10.1080/07359683.2021.1947080 DOI: https://doi.org/10.1080/07359683.2021.1947080 Google Scholar PubMed Crossref WorldCat
  13. Al Sakkaf, S. Y., Farouk, S., & Abu Elanain, H. M. (2023). Corporate social responsibility towards education and corporate performance in the UAE: the mediating role of corporation reputation. Social Responsibility Journal, 19(2), 305–327. https://doi.org/10.1108/SRJ-06-2021-0256 DOI: https://doi.org/10.1108/SRJ-06-2021-0256 Google Scholar PubMed Crossref WorldCat
  14. Alamanda, D. T., Ahmed, A., Kurniady, D. A., Rahayu, A., Ahmad, I., & Hashim, N. A. A. N. (2024). Linking Gender To Creativity: Role of Risk Taking and Support For Creativity Towards the Creative Potential of Employees. Journal of Intercultural Communication, 24(1), 1-17. https://doi.org/10.36923/jicc.v24i1.219 DOI: https://doi.org/10.36923/jicc.v24i1.219 Google Scholar PubMed Crossref WorldCat
  15. Anlesinya, A., & Abugre, J. B. (2022). Strategic CSR practices, strategic orientation, and business value creation among multinational subsidiaries in Ghana. 17(2), 257–279. https://doi.org/10.1108/SBR-02-2021-0021 DOI: https://doi.org/10.1108/SBR-02-2021-0021 Google Scholar PubMed Crossref WorldCat
  16. Awa, H. O., Etim, W., & Ogbonda, E. (2024). Stakeholders , stakeholder theory, and Corporate Social Responsibility ( CSR ). International Journal of Corporate Social Responsibility, 9(11). https://doi.org/10.1186/s40991-024-00094-y DOI: https://doi.org/10.1186/s40991-024-00094-y Google Scholar PubMed Crossref WorldCat
  17. Batool, F., Mohammad, J., Awang, S. R., & Ahmad, T. (2023). The effect of knowledge sharing and systems thinking on organizational sustainability: the mediating role of creativity. Journal of Knowledge Management, 27(5), 1251–1278. https://doi.org/10.1108/JKM-10-2021-0785 DOI: https://doi.org/10.1108/JKM-10-2021-0785 Google Scholar PubMed Crossref WorldCat
  18. Dahlsrud, A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility and Environmental Management, 15(1), 1–13. https://doi.org/10.1002/csr.132 DOI: https://doi.org/10.1002/csr.132 Google Scholar PubMed Crossref WorldCat
  19. Fatma, M., Rahman, Z., & Khan, I. (2012). Building company reputation and brand equity through CSR : the mediating role of trust. 2005. https://doi.org/10.1108/IJBM-11-2014-0166 DOI: https://doi.org/10.1108/IJBM-11-2014-0166 Google Scholar PubMed Crossref WorldCat
  20. Fatmawati, I., & Fauzan, N. (2021). Building Customer Trust through Corporate Social Responsibility: The Effects of Corporate Reputation and Word of Mouth. Journal of Asian Finance, Economics and Business, 8(3), 0793–0805. https://doi.org/10.13106/jafeb.2021.vol8.no3.0793 Google Scholar PubMed Crossref WorldCat
  21. Fosu, E., Fosu, F., Akyina, N., & Asiedu, D. (2024). Do environmental CSR practices promote corporate social performance? The mediating role of green innovation and corporate image. Cleaner and Responsible Consumption, 12(November 2023), 100155. https://doi.org/10.1016/j.clrc.2023.100155 DOI: https://doi.org/10.1016/j.clrc.2023.100155 Google Scholar PubMed Crossref WorldCat
  22. Grover, P., Kar, A. K., & Ilavarasan, P. V. (2019). Impact of corporate social responsibility on reputation—Insights from tweets on sustainable development goals by CEOs. International Journal of Information Management, 48(February), 39–52. https://doi.org/10.1016/j.ijinfomgt.2019.01.009 DOI: https://doi.org/10.1016/j.ijinfomgt.2019.01.009 Google Scholar PubMed Crossref WorldCat
  23. Ha, N. M., Phong, L. Q., Thang, T. K. V., Tam, H. L., Dang, T. H., & Hoa, N. T. M. (2022). Mediating role of corporate reputation in the relationship between corporate social responsibility and repurchase intention: A case study of McDonald’s fast food restaurant chain. Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, 13(2), 3–20. https://doi.org/10.46223/hcmcoujs.econ.en.13.2.2259.2023 DOI: https://doi.org/10.46223/HCMCOUJS.econ.en.13.2.2259.2023 Google Scholar PubMed Crossref WorldCat
  24. Hafez, M. (2018). Measuring the impact of corporate social responsibility practices on brand equity in the banking industry in Bangladesh: The mediating effect of corporate image and brand awareness. International Journal of Bank Marketing, 36(5), 806–822. https://doi.org/10.1108/IJBM-04-2017-0072 DOI: https://doi.org/10.1108/IJBM-04-2017-0072 Google Scholar PubMed Crossref WorldCat
  25. Kankam-Kwarteng, C., Donkor, G. N. A., Osei, F., & Amofah, O. (2023). Do corporate social responsibility and corporate image influence the performance of the financial sector? Journal of Financial Services Marketing, 2010. https://doi.org/10.1057/s41264-023-00208-w DOI: https://doi.org/10.1057/s41264-023-00208-w Google Scholar PubMed Crossref WorldCat
  26. Khamis, N. I., Khairuzzaman, W., & Ismail, W. (2021). The impact of corporate social responsibility on corporate image in the construction industry : a case of SMEs in Egypt. Journal of Sustainable Finance & Investment, 0(0), 1–19. https://doi.org/10.1080/20430795.2021.1930992 DOI: https://doi.org/10.1080/20430795.2021.1930992 Google Scholar PubMed Crossref WorldCat
  27. Kwon, H. B., Lee, J., & Choi, L. (2023). Dynamic interplay of environmental sustainability and corporate reputation: a combined parametric and nonparametric approach. Annals of Operations Research, 324(1–2), 687–719. https://doi.org/10.1007/s10479-021-04331-6 DOI: https://doi.org/10.1007/s10479-021-04331-6 Google Scholar PubMed Crossref WorldCat
  28. Lee, L., & Hur, W. M. (2024). How does corporate hypocrisy undermine corporate reputation? The roles of corporate trust, affective commitment, and CSR perception. Journal of Product and Brand Management, February. https://doi.org/10.1108/JPBM-07-2023-4605 DOI: https://doi.org/10.1108/JPBM-07-2023-4605 Google Scholar PubMed Crossref WorldCat
  29. Li, Y., Ahmad, I., Raza, H., Sawangchai, A., Ramirez-Asis, E., & Asnate-Salazar, E. (2022). The impact of social entrepreneurship, corporate social responsibilities, and working capital management practices on the performance of tourism small–medium enterprises (SMEs) during COVID-19: Moderating role of employee behavior. Frontiers in Psychology, 13, 869856. https://doi.org/https://doi.org/10.3389/fpsyg.2022.869856 DOI: https://doi.org/10.3389/fpsyg.2022.869856 Google Scholar PubMed Crossref WorldCat
  30. Luo, H., & Qu, X. (2023). Impact of environmental CSR on a firm’s environmental performance, mediating role of corporate image and pro-environmental behavior. Current Psychology, 2021. https://doi.org/10.1007/s12144-022-04231-3 DOI: https://doi.org/10.1007/s12144-022-04231-3 Google Scholar PubMed Crossref WorldCat
  31. Mattera, M., & Baena, V. (2015). The key to carving out a high corporate reputation based on innovation: Corporate social responsibility. Social Responsibility Journal, 11(2), 221–241. https://doi.org/10.1108/SRJ-03-2013-0035 DOI: https://doi.org/10.1108/SRJ-03-2013-0035 Google Scholar PubMed Crossref WorldCat
  32. Pahrudin, C., Anggiani, S., Kristaung, R., Jasfar, F., & Arafah, W. (2023). The Effect of Service Quality, Price Fairness, and Corporate Image on Customer Retention Mediated by Customer Satisfaction on Low-Cost Carrier Airlines. Journal of Economics, Finance and Management Studies, 06(01), 77–84. https://doi.org/10.47191/jefms/v6-i1-09 DOI: https://doi.org/10.47191/jefms/v6-i1-09 Google Scholar PubMed Crossref WorldCat
  33. Pérez-Cornejo, C., de Quevedo-Puente, E., & Delgado-García, J. B. (2020). Reporting as a booster of the corporate social performance effect on corporate reputation. Corporate Social Responsibility and Environmental Management, 27(3), 1252–1263. https://doi.org/10.1002/csr.1881 DOI: https://doi.org/10.1002/csr.1881 Google Scholar PubMed Crossref WorldCat
  34. Pérez, A., López, C., & García-De los Salmones, M. del M. (2017). An empirical exploration of the link between reporting to stakeholders and corporate social responsibility reputation in the Spanish context. Accounting, Auditing and Accountability Journal, 30(3), 668–698. https://doi.org/10.1108/AAAJ-11-2013-1526 DOI: https://doi.org/10.1108/AAAJ-11-2013-1526 Google Scholar PubMed Crossref WorldCat
  35. Pfajfar, G., Shoham, A., Ma, A., & Zalaznik, M. (2022). Value of corporate social responsibility for multiple stakeholders and social impact: Relationship marketing perspective. 143(January), 46–61. https://doi.org/10.1016/j.jbusres.2022.01.051 DOI: https://doi.org/10.1016/j.jbusres.2022.01.051 Google Scholar PubMed Crossref WorldCat
  36. Pham, H., Dang, H. P., & Nguyen-Viet, B. (2023). How can CSR in demarketing trigger brand advocacy and mindful consumption? Mediating roles of perceived corporate hypocrisy and brand credibility. Journal of Fashion Marketing and Management. https://doi.org/10.1108/JFMM-08-2022-0162 DOI: https://doi.org/10.1108/JFMM-08-2022-0162 Google Scholar PubMed Crossref WorldCat
  37. Popadiuk, S., & Choo, C. W. (2006). Innovation and knowledge creation: How are these concepts related? International Journal of Information Management, 26(4), 302–312. https://doi.org/10.1016/j.ijinfomgt.2006.03.011 DOI: https://doi.org/10.1016/j.ijinfomgt.2006.03.011 Google Scholar PubMed Crossref WorldCat
  38. Samet, M., Ben Chikha, S., & Jarboui, A. (2022). Nexus between corporate social responsibility performance and stakeholder value. Journal of Cleaner Production, 370(December 2021), 133312. https://doi.org/10.1016/j.jclepro.2022.133312 DOI: https://doi.org/10.1016/j.jclepro.2022.133312 Google Scholar PubMed Crossref WorldCat
  39. Sarfraz, M., He, B., & Shah, S. G. M. (2020). Elucidating the effectiveness of cognitive CEO on corporate environmental performance: the mediating role of corporate innovation. Environmental Science and Pollution Research, 27(36), 45938–45948. https://doi.org/10.1007/s11356-020-10496-7 DOI: https://doi.org/10.1007/s11356-020-10496-7 Google Scholar PubMed Crossref WorldCat
  40. Shah, M. N., & Prakash, A. (2018). Developing generic competencies for infrastructure managers in India. International Journal of Managing Projects in Business, 11(2), 366–381. https://doi.org/10.1108/IJMPB-03-2017-0030 DOI: https://doi.org/10.1108/IJMPB-03-2017-0030 Google Scholar PubMed Crossref WorldCat
  41. Singh, A. P., & Rahman, Z. (2022). Stakeholder engagement and corporate performances: Empirical evidence from an emerging economy. Corporate Ownership and Control, 19(4), 141–152. https://doi.org/10.22495/cocv19i4art12 DOI: https://doi.org/10.22495/cocv19i4art12 Google Scholar PubMed Crossref WorldCat
  42. Yasin, R. (2020). Responsible leadership and employees’ turnover intention. Explore the mediating roles of ethical climate and corporate image. Journal of Knowledge Management, 25(7), 1760–1781. https://doi.org/10.1108/JKM-07-2020-0583 DOI: https://doi.org/10.1108/JKM-07-2020-0583 Google Scholar PubMed Crossref WorldCat
  43. Yeh, L. T. (2021). Integrating corporate image of corporate social responsibility, stock price crash risk, and profitability into a dynamic corporate sustainability performance measurement. Annals of Operations Research, 305(1–2), 325–345. https://doi.org/10.1007/s10479-021-04182-1 DOI: https://doi.org/10.1007/s10479-021-04182-1 Google Scholar PubMed Crossref WorldCat
  44. Yoon, S. K., Kim, J. H., Park, J. E., Kim, C. J., & Song, J. H. (2020). Creativity and knowledge creation : the moderated mediating effect of perceived organizational support on psychological ownership. 44(6), 743–760. https://doi.org/10.1108/EJTD-10-2019-0182 DOI: https://doi.org/10.1108/EJTD-10-2019-0182 Google Scholar PubMed Crossref WorldCat

Recommended articles

Similar Articles

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)