The moderating effect of organisational culture on the commitment to corporate social responsibility (CSR) and the performance of SMEs in Nigeria

This research note examines the commitment of corporate social responsibility (CSR) on the performance of SMEs in Nigeria, and also examines the moderating effect of an innovative and supportive organisational culture. Commitment in all activities and programmes is assumed to be one of the most imperative requirements for business to survive and flourish in a volatile environment. This study assesses commitment of CSR and organisational performance among SMEs. The data were collected from managers/owners in Kano State Nigeria and draw on 486 usable questionnaires. Consistent with previous literature the effect of commitment of CSR on the performance of SMEs was statistically insignificant. An innovative and supportive organisational culture was however found to be significantly related to performance, and moderated the relationship between commitment to CSR and SME performance