Article: From CSR credibility to financial performance: a bibliometric analysis of governance, innovation, and reputation as strategic mediators Journal: International Journal of Critical Accounting (IJCA) 2026 Vol.15 No.1 pp.1 - 17 Abstract: This paper presents a bibliometric analysis of the relationship between corporate social responsibility (CSR) and corporate financial performance, focusing on CSR credibility, governance, innovation, and reputation as key mediators. The analysis highlights six main thematic areas: CSR's role in performance driven by innovation, governance structures, CSR communication credibility, sustainability reporting, and how costs and situational factors moderate CSR results. The findings show that CSR credibility and governance play crucial roles as mediators between CSR activities and enhanced corporate reputation and financial performance. In the same vein, CSR's impact on financial performance depends heavily on governance, which enables successful CSR implementation and communication. The results suggest integrating CSR with broader governance frameworks and innovation strategies to maximise shareholder value and societal impact. The study offers valuable insights into CSR research trends, particularly the rise of environmental, social and governance disclosures and the increasing focus on innovation as a CSR-financial performance mediator. Inderscience Publishers - linking academia, business and industry through research

Title: From CSR credibility to financial performance: a bibliometric analysis of governance, innovation, and reputation as strategic mediators

Authors: Sana Ben Ghodbane; Nesrine Ben Jeddou; Walid Ben Slama

Addresses: ESCT, LARIMRAF LR21ES29, Univ. Manouba, IHEC Carthage, Tunisia ' RIGUEUR Laboratory, IHEC Carthage, Tunisia ' PRESTIGE Laboratory, Université de Carthage, IHEC Carthage, Tunisia

Abstract: This paper presents a bibliometric analysis of the relationship between corporate social responsibility (CSR) and corporate financial performance, focusing on CSR credibility, governance, innovation, and reputation as key mediators. The analysis highlights six main thematic areas: CSR's role in performance driven by innovation, governance structures, CSR communication credibility, sustainability reporting, and how costs and situational factors moderate CSR results. The findings show that CSR credibility and governance play crucial roles as mediators between CSR activities and enhanced corporate reputation and financial performance. In the same vein, CSR's impact on financial performance depends heavily on governance, which enables successful CSR implementation and communication. The results suggest integrating CSR with broader governance frameworks and innovation strategies to maximise shareholder value and societal impact. The study offers valuable insights into CSR research trends, particularly the rise of environmental, social and governance disclosures and the increasing focus on innovation as a CSR-financial performance mediator.

Keywords: corporate social responsibility; CSR; financial performance; FP; corporate financial performance; CFP; environmental, social, and governance; ESG; sustainability; reputation and image as intangible outcomes.

DOI: 10.1504/IJCA.2026.154612

International Journal of Critical Accounting, 2026 Vol.15 No.1, pp.1 - 17

Received: 02 Nov 2025
Accepted: 10 Dec 2025
Published online: 07 Jul 2026 *

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Title: From CSR credibility to financial performance: a bibliometric analysis of governance, innovation, and reputation as strategic mediators

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