Corporate Social Responsibility (CSR), Consumer Trust, and Financial Performance: A Triangular Model of Management–Marketing–Finance Integration

Abstract

This study examines the relationship between Corporate Social Responsibility (CSR), consumer trust, and financial performance within an integrated management, marketing, and finance framework. As organizations increasingly invest in CSR initiatives, understanding their impact on consumer behavior and financial outcomes is essential. A quantitative, cross-sectional design was employed, with data collected from 300 consumers familiar with CSR activities using a structured questionnaire. The proposed mediation model was analyzed using Structural Equation Modeling (SEM) and bootstrapping techniques. Results indicate that CSR significantly enhances consumer trust (β = 0.514, p < 0.001), which in turn positively influences financial performance (β = 0.478, p < 0.001). Furthermore, consumer trust partially mediates the CSR–financial performance relationship, with an indirect effect (β = 0.246) accounting for 52.8% of the total effect (β = 0.466). These findings validate a triangular model linking behavioral and financial outcomes and offer practical insights for leveraging CSR to achieve sustainable performance.

Keywords:

CSR, trust, financial performance, consumer behavior, sustainability, SDGs, marketing.