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The Impact of Corporate Social Responsibility Decisions on Brand Value: A Case Study of Alibaba
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Author(s): Fandi Wei (Faculty of International Media, Communication University of China, China), Hongtao Luo (School of Journalism and Communication, Xiamen University, China), Xiaoqian Liu (School of Economics and Management, Chengdu Technological University, China), Min Chen (School of Business, Guangdong University of Technology, China), Xin Zhang (Graduate School of Business Administration, Wonkwang University, South Korea)and Zheng Liu (School of Journalism and Communication, Central China Normal University, China)
Copyright: 2026
Volume: 38
Issue: 1
Pages: 24
Source title:
Journal of Organizational and End User Computing (JOEUC)
Editor(s)-in-Chief: Sangbing (Jason) Tsai (International Engineering and Technology Institute (IETI), Hong Kong)and Wei Liu (Qingdao University, China)
DOI: 10.4018/JOEUC.401343
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Abstract
Corporate social responsibility (CSR) has become a strategic element in the digital economy, especially for platform enterprises where brand value depends heavily on public trust. Most existing studies, however, focus on manufacturing or consumer goods, leaving limited evidence for platforms such as Alibaba. To address this gap, the study employs three methods: a partial least squares structural equation model to test mediation through brand strength, a threshold regression model to examine how governance conditions shape CSR effectiveness, and a difference-in-differences design to capture the impact of major CSR events. Data are drawn from brand finance; Interbrand; CSMAR; Alibaba's environmental, social, and governance (ESG) reports; and CSI-ESG ratings. Results indicate that about 45% of CSR's total effect on brand value is mediated through brand strength. Threshold patterns also appear: smaller boards amplify CSR's influence, and concentrated ownership strengthens its alignment with long-term reputation.
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