“…Although firms are increasingly embracing CSR policies and practices (Hou, ; Tang & Gekara, ) to build social legitimacy and foster stakeholder relationships, the empirical research revealed inconclusive findings regarding the impact of CSR practices on organizational performance (OP). For instance, the relationship between CSR and OP has been found positive in some studies (Ling, ; Naseem, Shahzad, Asim, Rehman, & Nawaz, ; Reverte, Gómez‐Melero, & Cegarra‐Navarro, ), others suggested rejection or disassociation (Crisóstomo, de Souza Freire, & Cortes de Vasconcellos, ; Malcolm, Khadijah, & Amiruddin, ). With regard to the inconclusive findings, some scholars have questioned the approach used by mainstream research (Khan, Ali, Olya, Zulqarnain, & Khan, ; Mehralian, Nazari, Zarei, & Rasekh, ; Saeidi, Sofian, Saeidi, Saeidi, & Saaeidi, ).…”