The Impact of Corporate Social Responsibility to Government on Organizational Performance: The Mediating Role of Green Tax Incentives and Green Technology Innovation

Authors

Dongmei Huang Universiti Tun Abdul Razak (UNIRAZAK)
Cheok Mui Yee Universiti Tun Abdul Razak (UNIRAZAK)

Keywords:

Corporate social responsibility to government, Green tax incentives, Green technology innovation, Manufacturing industry, Organizational performance

Abstract

This study analyzes the impact of corporate social responsibility toward government (CSRG) on organizational performance in Guangdong’s manufacturing industry and explains why green tax incentives and green technology innovation influence this relationship. Using secondary panel data from 4,488 firm-year observations, this research applies a panel data regression model estimated with Stata software. Descriptive statistics, correlation analysis, and variance inflation factor (VIF) tests confirm the reliability of the variables and indicate no multicollinearity problems. The empirical results show that CSRG has a significant positive impact on organizational performance. Firms that actively fulfill their responsibilities toward government institutions achieve higher financial performance. In addition, CSRG has a significant positive impact on green tax incentives, while its effect on green technology innovation is not statistically significant. Further regression results indicate that green tax incentives positively affect organizational performance and partially mediate the relationship between CSRG and organizational performance. However, the mediating effect of green technology innovation is not significant. Robustness tests using ROE instead of ROA confirm the stability of the results. These findings explain why government-oriented CSR contributes to sustainable corporate performance and provide policy implications for promoting green development in the manufacturing sector.

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Published

26-12-2025

Issue

Volume 5, Issue 2, December 2025

Section

Articles

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Published by University Tun Abdul Razak (UNIRAZAK)