CSR Fraud, Employee Green Behaviour, Green Capability: The Mediating Role of Person-Organisation Fit

Maulidi, Ach and Ansell, Jake (2025) CSR Fraud, Employee Green Behaviour, Green Capability: The Mediating Role of Person-Organisation Fit. Corporate Social Responsibility and Environmental Management, 32 (5). pp. 6159-6180. ISSN 1535-3966

HTML Final Paper.docx - Accepted Version Restricted to Repository staff only until 11 October 2025. Download (221kB) | Request a copy

Abstract

The aim of this study is to enrich scholarly discourse on sustainable development by presenting empirical findings aimed at mitigating fraudulent activities linked to corporate social responsibility (CSR). As a focus of study, we examine the influence of employee green behaviour and green capability on CSR fraud, with person-organisation fit as a mediating factor. To deal with such concerns, questionnaires were administered to eight mining companies operating in Indonesia, located in East Java Province. The findings demonstrate that person-organisation (P-O) fit has a significant negative effect on corporate social responsibility fraud (CSRF), whilst employee green behaviour (EGB) and green capability (GC) positively influence P-O fit. Furthermore, EGB and GC interact to strengthen P-O fit, which in turn mediates their partial relationship with CSRF. The results also support the mediated moderation effect, indicating that the combined influence of EGB and GC indirectly impacts CSRF through P-O fit. However, demographic factors (age, education, gender and tenure) do not significantly affect CSRF, and alternative paths do not provide additional significant insights beyond the main model. Theoretical and practical implications are discussed.

Item Type:	Article
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	ACH MAULIDI
Date Deposited:	09 Sep 2025 02:28
Last Modified:	09 Sep 2025 02:28
URI:	http://repository.ubaya.ac.id/id/eprint/49520

Actions (login required)

View Item