Strategic CSR practices, strategic orientation and business value creation among multinational subsidiaries in Ghana

Purpose This study aims to examine the direct influence of strategic corporate social responsibility (CSR) practices on business value creation while accounting for moderating and mediating roles orientation. Design/methodology/approach It used data from 118 CSR-intensive multinational subsidiaries operating in five major different industries Ghana applied hierarchical regression bootstrapping via Hayes’ PROCESS Macro analyses. Findings The results showed that CSR comprising planning, implementation positioning contribute positively significantly subsidiaries. Moreover, it found orientation has directly predicted further mediated nexus between three practices. However, did not moderate creation. Originality/value validates adds knowledge theory by demonstrating corporation (MNCs) are parallel their subsidiaries’ commitment shared growth host countries. Similarly, provides a better understanding dual MNCs’ creation, thereby offering valuable information about underlying economic process context can affect firms’