Nexus Between Corporate Social Responsibility and Corporate Financial Performance: The Mediating Effect of Intangible Assets

This study aims to examine intangible assets as mechanisms underlying the direct corporate social responsibility (CSR)-corporate financial performance (CFP) relationship. Based on signalling theory, we developed an integrated model taking image (CIM) and identity (CID) double mediators between relation ship of CSR CFP. Using convenience sampling procedure, dispersed anonymous survey employees customers in 33 multi-national companies working Pakistan. The structural equation-al modelling using Smart PLS 3.0 456 valid responses revealed best fit for measurement models. Further, mediation analyses simple form identified both CIM CID have partial indirect effects CSR-CFP relationship.Our overall simultaneously,revealed full effect connection.Specifically, found that has higher relative significance than model. However, simultaneously result greater CFP firms.