Deploying partial least squares to investigate the influence of managerial assumptions on corporate social responsibility in the hotel industry

Purpose: This paper aims to investigate the interplay between managerial assumptions and institutional corporate social responsibility, and determines how such fit affects performance. Design/methodology/approach: The authors developed and tested a model using survey methodology. The authors’ data from 210 hotels located in Qatar and the UAE were analysed using the partial least squares (PLS) approach. Findings: The results reveal that firms with entrepreneurial, political and professional frame of reference (FoR) engage in institutional corporate social responsibility (CSR) practices. In addition, the entrepreneurial and professional FoR enhances the institutional CSR – organisational performance link. Research limitations/implications: The findings will help managers to determine the effect of their FoR on their adoption of institutional CSR, thereby increasing the effectiveness and efficiency of their CSR strategy. As the study is exploratory in nature, several limitations have been highlighted and discussed. Originality/value: To the authors’ knowledge, this is one of the few papers that inspect the relationship between managerial assumptions and institutional CSR and establishes their effect on performance.