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Corporate Social Responsibility Influence on Green Financial Stewardship by Mediation of Cost Leadership in Case of Ethiopia
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Author(s): Geda Tedecha Dida (Bule Hora University, Ethiopia), Shashi Kant (Lovely Professional University, India)and Chalchisa Amentie Karo (Ethiopian Civil Service University, Ethiopia)
Copyright: 2026
Pages: 28
Source title:
Corporate Climate Responsibility and Education: Leveraging Green Fiscal Measures
Source Author(s)/Editor(s): Ana Dinis (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal), Fátima David (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal), Liliana Pereira (Research Centre on Accounting and Taxation, Polytechnic University of Cávado and Ave, Portugal)and Sara Luís Dias (Polytechnic University of Cávado and Ave, Portugal)
DOI: 10.4018/979-8-3373-1937-7.ch014
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Abstract
The objective of this investigation is to investigate the association among Corporate Social Responsibility (CSR), leadership in terms of cost, as well as green Financial Stewardship. It addresses how Corporates can fully assimilate corporate social responsibility (CSR) into their strategic objectives to augment operational as well as financial performance. Quantitative investigation strategy with surveys was employed to investigate the associations among CSR practices, leadership in terms of cost techniques, as well as financial outcomes across diverse industries. As well, it uses statistical techniques to evaluate how Leadership in terms of cost mediates the link among Financial Stewardship and CSR. Key outcomes demonstrate that CSR positively promotes Financial Stewardship through its influence on Leadership in terms of cost. Organizations that strategically assimilate their CSR strategies with leadership in terms of cost strategies achieve considerable gains in financial performance. As outcomes, corporate social responsibility (CSR) should be seen as a strategic asset.
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