The Impact of Customer’s Perception of the Practices of Corporate Social Responsibility on Purchase Intention

The scarcity of research on the customer’s perception towards corporate social responsibility (CSR) in developing countries has inspired this research. This study aims to measure the impact of the customer’s perception of the practice of corporate social responsibility on the purchase intention in the presence of the service quality as a mediator variable. To achieve the aims of this study, the researcher relied on the mixed design of the search. The relevant CSR literature was recapitulated into a conceptual framework and an empirical study that were conducted through a mixed research design. This study reached many of the results, including that there is a direct impact of corporate social responsibility on the purchase intention. Also, there is an indirect impact of the moderating variable of the study, which is service quality of the direct positive impact of both the economic dimension, ethics and philanthropic on purchase intention.


I. INTRODUCTION
A corporate social responsibility has become increasingly prominent and an important topic which began to present strongly in recent times, it has also become a vital issue in the developing countries so that it received the attention of many researchers and become a fertile material to a lot of searches after giving up many governments for a lot of its roles towards the community, As a result of economic circumstances that occur and the lack of financial resources in some countries, the numerous researchers made several attempts to study the nature of corporate social responsibility and its importance and also the role they play in society (Carroll, 1979;Arikan & Güner, 2013;Foo & Yazdanifard, 2014;and Huang et al., 2014) .
Corporate social responsibility is that in which companies bear economic, legal, ethical, social and philanthropic responsibilities towards stakeholders, and can also be considered a marketing tool that cooperates in the search for differential positioning when managed and communicated well to stimulate consumer reactions (Lacey et al., 2015).
The amount of knowledge about corporate social responsibility has also grown significantly over the past few decades. However, gaps remain in the literature related to corporate social responsibility and its role in furthering the company's strategy (Abdullah & Budiman, 2019), which caused the disparity in social responsibility definitions for companies and their perceptions. The researchers and managers used different terminology to describe the practices of companies, for example: terminology of social performance of companies, and social response to companies (Kotler & Lee, 2005), corporate philanthropy (Foster et al., 2009), corporate citizenship (Dentchev, 2009), and corporate sustainability (Garriga & Melé, 2004), and the business ethics (Dentchev, 2009) with the presence of many different perceptions of the social responsibility of the companies, which have existed since 1950.
Through many previous studies, it became clear that research on corporate social responsibility in developed countries is much more than in developing countries. Although developing countries need much more corporate social responsibility than developed countries, in other words, institutions that provide social goods are generally less in developing countries than in their more advanced counterparts. Under these circumstances, companies tend to yield to high requirements and expectations to fill these gaps (Baughn et al., 2007).
As for the situation in Egypt, the issue of corporate social responsibility still lacks a lot of attention, and based on the foregoing, the researcher will be exposed to clarify the companies' concept of social responsibility and the extent of the development of this concept over the past years, as well as models and theories related to this concept, and will focus on the link between "the perception of clients of this concept and the effect on the intentions of their purchase, where the intention of purchase is the focus of this study; which represents the dependent variable, and the researcher relied on it because it is considered a very important concept in the field of marketing, where when ethical behavior exceeds the expectations of customers it will lead to a positive relationship with the intention of purchase. Applied on mobile communications companies in Egypt."

Corporate Social Responsibility Theories
The focus was on presenting corporate social responsibility (CSR) to identify the roots and origins of CSR. Most of the current theories of CSR focus on four key aspects: 1) The desired objectives that produce long-term profits.
2) The use of corporate power in a responsible manner .
3) Integrating social demands . 4) Contribute to the existence of a good society by doing what is morally correct.
This allows us to classify the most important theories of corporate social responsibility and related concepts into four groups as a starting point for a correct classification (Parsons, 1961). The source of these hypotheses is four observable aspects: adapting to the environment (resource and economy), attaining the goal (policy), social integration, and finally preserving the pattern (related to culture and values).

Theories classifications 2.1.1.1. Instrumental theories
Which assumes that the institution is a tool for wealth creation, and that only the economic side represents the interactions between companies and society, accepting any social activity that is supposed to be compatible with wealth creation, where CSR is understood as a means of profit.
Three main sets of this theory can be identified based on the proposed economic objective: a). The first group: maximizing the shareholder value The aim of maximizing the value of shareholders' equity, measured in the price of the stock in many cases and this leads in the short term to the direction of profits an agency theory is the most commonly theory of expression of this group (Jensen & Meckling, 1976). b). The second group: competitive advantages This group focuses on theories about how to allocate resources in order to achieve long-term social goals and create a competitive advantage (Husted & Allen, 2000). c). The third group: cause-related marketing The objective of this group is to promote corporate earnings and sales, next to enhance customer relationships through brand building next to cooperate with the moral dimension (Murray & Montanari, 1986;Varadarajan & Menon, 1988). It seeks to product differentiation by creating attributes of social responsibility that affect the company's reputation (Smith & Higgins, 2000).

Political theories
The social authority of the company is certain, especially in its relationship with society and its responsibilities in the political arena associated with this authority, and this leads companies to accept social duties and rights or participate in certain social activities. There are two main theories that can be distinguished: corporate constitutionality (Davis, 1960), and corporate citizenship (Andriof & McIntosh, 2001;Matten & Crane, 2005).

Integrative theories
The company must integrate social demands, and usually argue that companies depend on society for their sustainability and growth or even in the presence of the company itself. These theories are subdivided into: a). Issues management This approach examines the gap between what the organization's stakeholders expect and their performance to ultimately achieve the actual performance of the organization. This gap is usually called the "zone if discretion" (Ackerman, 1973). Companies must recognize this gap and choose the appropriate response in order to close them. b). The principle of public responsibility This approach was suggested by (Preston & Post, 1981) as the "principle of public responsibility" to emphasize the importance of the general process rather than the personal-moral view.

c). Stakeholder management
The trend in this approach is "stakeholders" or people who influence or are affected by corporate policies and practices (Sturdivant, 1979).

d). Corporate social performance
It deals with the definition of social responsibility, a full range of obligations due to the companies towards society, and has to embody the economic, legal, ethical , and charitable groups to perform work and then gave it all and classification through "social pyramid Alsiolah companies (Carroll, 1991).

Ethical theories
It recognizes that the relationship between business and society is an inseparable part of ethical values, and this leads to a view of corporate social responsibility from an ethical perspective. As a result, companies must accept CSR as a moral obligation above all else (Carroll & Buchholtz, 2002). This theory contains some approaches, namely:

a). Universal right
Human rights have been taken as a basis for CSR, especially in the global market (Cassel, 2001).

b). Sustainable development
Sustainability is the ideal for society and companies that can constantly strive to create added value and create results that are consistent with the ideals of sustainability along the environmental, economic, and social dimensions. c). The common good approach This approach asserts that business has a contribution to the society in various ways, like: maximize a wealth, efficient provision of services, and it contributes to social well-being to live in fair and peaceful conditions both now and in the future (Garriga & Melé, 2004).
The following figure will present a summary of these theories, and each group will be presented separately:

Importance of Corporate Social Responsibility
A lot of researchers and managers think that companies have key responsibilities to the communities where it is present and therefore, should these companies recognize the environmental and social aspects in their companies, which in return reflects the concept of CSR, which captured the attention of both academics and practitioners for several years, including (Foo & Yazdanifardm, 2014;Huang et al., 2014) comes one of the first studies (Carroll, 1979;Wood, 1991), where it increased adoption of responsibility activities of social enterprises quickly a priority for these companies (Vlachos et al., 2009), as (Chandler, 2019) says, "CSR is not an option; that's what companies do." Now, corporate social responsibility must be seen as part of value creation processes. See it as an integral part of the strategic decision-making process to create value.
At the academic level, corporate social responsibility has become more interested in recent years. Whereas, the implementation of social, economic and legal responsibility had a direct and positive impact on the company's reputation, and also boosted the economic performance of consumer confidence (Park et al., 2014). Thus by adopting corporate social responsibility practices, the company not only promotes doing the right thing well, but also does it better, to have a positive impact on the main stakeholders (Martínez et al., 2016).
After referring to the importance of corporate social responsibility through other previous studies that have examined the association between them and the many variables, for example, but not limited (a company's reputation, brand image and loyalty and so on) and its impact on them, whether positively or negatively, comes important to highlight studies, related customers realize the practices of corporate social responsibility as follows:

Customer's perception to the practices of corporate social responsibility
There is a group of researchers who pointed out that consumers lack information about the practices of companies in general, such as ethical practices and other company practices. Where there is found to Customer's perception for CSR activities is low for companies in general (Sen et al., 2006) but with interest in the program developed and methods of comprehensive continue to be on the way to raise the level of awareness and understanding of customers (González-Rodríguez & Díaz-Fernández, 2020) There are many studies that have agreed on the importance of CSR correlation of companies positively with increased customer's perception, and concluded that for companies with low customer's perception, the relationship is negative or insignificant and vice versa, and this consistent with the opinion that perceiving CSR can Adds value to the company (Servaes & Tamayo, 2013;Menichini & Rosati, 2014).
Also (Kolkailah et al., 2012) agree that there is a customer's perception of the concept of corporate social responsibility and that companies tend to develop customers trends and create a positive attitude towards socially responsible companies but they differ with regard to the important point is that when it comes to purchasing, the criteria hosted by customers are evaluated and found Economic standards still take precedence over social norms.

Dimensions of Corporate Social Responsibility and Its Impact on Purchase Intention's Customers
This study discusses the dimensions of corporate social responsibility following the model of (Carroll, 1979) hierarchical and represented in the "economic, legal, ethical, and philanthropic responsibility" as the model deals with the dimensions of corporate social responsibility hierarchically in order of decreasing importance as this model of economic responsibility and are the most the importance of which is the base upon which the rest of social responsibilities:

Economic responsibility
Some consumers believe that economic responsibility is not part of a company's social responsibility, its primary presence and a primary goal for the organization (Gopal & Srinivasan, 2006). While (Carroll, 1979;Henderson, 2007) pointed out in business, economics is the main driver of society, where making profits creates social responsibility.
But as a prerequisite for existence, companies have an economic responsibility to society for sustainability. At first, it may seem uncommon to think of economic expectations as a social responsibility, but society expects business organizations to be able to support themselves and then help society and the only way to do this is to be profitable and able to motivate owners or shareholders to invest and have sufficient resources to continue working (Carroll, 2016).

Legal Responsibility
Community not only punished corporations, but also set the minimum basic rules on which corporations are expected to operate and operate. These basic rules include laws and regulations and actually reflect the viewpoint of society about "codified ethics" (Carroll, 2016). As explained by (Argo & Main, 2004;Torres et al., 2007) that the companies have a legal obligation to provide consumers with information about products, which has the intention to purchase, based on the practices of corporate social responsibility, the responsible companies socially keen to reassure consumers by enhancing the decade social between companies and consumers (Torres et al., 2007;Wang, 2009).

Ethical Responsibility
Companies must fully commitment with ethical responsibility towards shareholders, and society, to undertake ethical and correct work for all stakeholders (Abdullah & Budiman, 2019). Where consumer responses are mainly affected by the consumer's awareness of ethical responsibility, belief in them and the ability of companies to apply this responsibility and develop a general framework for the consumer's ethical response as well as how to stimulate suggestions that provide consumer support towards the ethical behavior of the company and then turn this support into a positive buying behavior (Deng & Qian, 2011). Where there is the influence of the ethical responsibility practiced by the organization when making a purchase customers decision to always expect the commitment of organizations morality in their actions (Ling et al., 2010).
Some researchers argue that there is disagreement on the impact of ethical responsibility on the intention of buying customers (Valand et al., 2008) and some of them believe that ethics is an integral part of the conscience and the characteristics of the human part, the part of the profile of the launch of any human work (Potočan & Mulej, 2009). He held (Walker & Brammer, 2009) survey of a sample of consumers and the results of the survey indicated that the company that owns an ethical acts be better able to attract clients either not be buying their products with equal in quality, price and service quality the other of them have purchase incentive more regardless of price.

Philanthropic Responsibility
The Philanthropic dimension differs from other dimensions of corporate social responsibility because it has a voluntary CSR appearance, but the social, legal, or moral/corporate social responsibility dimensions involve societal obligations imposed on the company (Hsu, 2012). Some studies have found that when organizations responsible charities adopt as part of its social responsibilities, this will reflect positively on the choice of consumers for products of these organizations decisions (Lichtenstein et al., 2004) are working to create a positive image of the organization and thus lead to the availability of buying intentions positive for their products (Cornwell & Coote, 2005).

Relationship between CSR and Service Quality
Service quality is widely recognized as the main influence on the relationship between the customer and the company relationship (He & Li, 2011). He also experimentally found that corporate social responsibility is a strong indicator of the overall service quality of a company. It has been widely discussed as a source of positive attitudes among clients (Walsh & Bartikowski, 2013;Fatma et al., 2016). Some of studies considered that social responsibility must be understood as ethical behavior of the company and yet another element of service quality (Sureshchandar et al., 2002) where their assessment of the quality of service on this basis begins and therefore can be considered that there may be a direct relationship between consumer's perceptions when assessing service provided by the company, It should promote social responsibility on an equal par with quality and make them an essential component to ensure a sustainable future for all (Staiculescu, 2014;Wattanakamolchai et al., 2014).

The Relationship between CSR and Purchase Intention
Numerous researchers have found evidence of the impact of corporate social responsibility on the intention to purchase (Gigauri, 2012). Other research using the focus group discussion also found that corporate social responsibility in the company will in one way or another affect the intention of the client's purchase, bearing in mind that it should be noted that the customer will not request such information instead he will wait to be informed (Abdullah & Budiman, 2019). Others also expounded that the impact of CSR on the buying intentions of consumers is more complicated than he thought where can CSR affect firms directly affect or indirectly, to the purchase intentions, where direct effect is when reflect the activities of corporate social responsibility and consumer or beliefs depending on the degree of consumer confidence that corporate social responsibility and institutional capacity as well as consumer support for the behavior of the social responsibility of companies. Also there is a small segment of the consumers are using the practices of corporate social responsibility and consider them as a criterion for purchase (Mohr & Webb, 2005;Foo & Yazdanifard, 2014;and Xu, 2014).

The Relationship between Service Quality and Purchase Intention
Some studies have confirmed that there is a positive association between customers perceptions of service quality and their willingness to recommend for a company where the customer to recommend the company for other customers and Philanthropic Ethical Legal Economic mentions are positive things about the company and encourage friends and relatives to do to deal with the company (Parasuraman et al., 1993;Zeithaml et al., 1996).
Service quality has many dimensions, each dimension has a different effect on Purchase intentions of customers where there is found that reliability is the tangibility of the most powerful influence on purchase intention of customers and others have concluded that the reliability and tangibility and response are the same coherent and strong impact on customer purchase intentions , Also effect of the dimensions is not equal to the customer where they are between satisfied and not satisfied (Huang et al., 2011;Vaijayanthi et al., 2012;and Choudhury, 2013). While there are those who believed that five dimensions of service quality have influence on purchase intent (Pérez et al., 2007).

III. RESEARCH METHODOLOGY
In order to achieve the objectives of the study, the researchers adopted the mixed design research, which consists of two phases: Phase 1 was an exploratory study focusing on the descriptive methods to determine the problem of study and formulation of hypotheses. Malhotra and Birks (2007), while phase 2 entailed a descriptive research to test the hypotheses of the study by collecting data and information and analyzing it structurally in a digital format that allows the distribution of the results in a statistically significant manner in relation to the causes and solutions of the problem under study. This approach achieves the research objectives and helps to test hypotheses and to draw conclusions and interpret them.

Phase 1: exploratory study
During this phase, the researchers worked on several methods to ascertain the validity of the content of the survey list, which will be directed to the sample later. These methods include: review of previous studies -interviews with clients -in-depth interview -expert review.

Phase 2: descriptive research
Is the next stage of exploratory research where it is the scientific framework for research design for decision-making in determining and selecting the best means to reach the best results (Malhotra, 2011).

Sampling process and data collection
The researchers have chosen a systematic probability sample, which is characterized by increasing the representation of the study community and impartiality, through the customers of Vodafone, Mobinil, and Etisalat as companies participating in the practices of corporate social responsibility, where in this type of samples get a list or number (such as, all customers who come daily to branches). The telecommunications sector was chosen as a sample of the research paper, as it is one of the most important sectors of the application of CSR, and it represents a large percentage of the study society as described in the research. The systematic sample is obtained by dividing the size of the sample according to the size of the community. According to the size of the community is greater than a million client, so the researchers will be snapped 384 of the vocabulary of a single research community, and that significant level ± 5%, and 95% confidence level (Krejcie & Morgan, 1970;Collis & Hussey, 2009).

Models and Hypotheses of the Study 1). Hypotheses of the study
Through the objectives of this study and the previous studies which have been mentioned previously (Rexhepi et al., 2013;Park et al., 2014), and also the impact CSR on purchase intention and service quality (Gopal & Srinivasan, 2006;Lee et al., 2009;Wang, 2009;Deng & Qian., 2011;and Hassan et al., 2014).
Through this being formulating hypotheses of the study as follows: Many studies have reached for a direct effect to customer's perception to the dimensions of the practices of corporate social responsibility on the purchase intentions (Mohr & Webb, 2005;Sen et al., 2006;Foo & Yazdanifard, 2014;and Xu, 2014), Also having a direct significant effect between every dimension of corporate social responsibility, which represented in (economic, legal, moral, and philanthropic dimension) on purchase intention (Lantos, 2001;Cornwell & Coote, 2005;Gopal & Srinivasan, 2006;Henderson, 2007;Wang, 2009;Ling et al., 2010;and Deng & Qian, 2011).
And can then be research hypotheses, which constitute of the proposed model to search through critical review for previous studies, as in the following figure model: In the light of these previous studies being the formulation of the following hypotheses: Ha1: there is a positive impact on economic dimension on purchase intention (Carroll, 1979;Maignan & Ferrell, 2003;Gopal & Srinivasan, 2006;and Henderson, 2007). Ha2: there is a positive impact of on the legal dimension on purchase intention (Argo & Main, 2004;Torres et al., 2007). Ha3: there is a positive impact on ethical dimension on purchase intention (Potočan & Mulej, 2009;Ling et al., 2010;and Deng & Qian, 2011). Ha4: there is a positive impact on -Philanthropic dimension on purchase intention (Payton, 1988;Lichtenstein et al., 2004;and Cornwell & Coote, 2005). Also, many studies have proved a positive effect between corporate social responsibility and service quality (Chen et al., 2012;Arikan & Güner, 2013;and Wattanakamolchai et al., 2014) Therefore, this study examines the existence of significant positive effect directly between the dimensions of corporate social responsibility and quality of service, and through the formulation of the following hypotheses: Hb1: there is a positive effect for the economic dimension on service quality. Hb2: there is a positive effect for the legal dimension on service quality. Hb3: there is a positive effect for the Ethical dimension on service quality H b4: there is a positive effect for the philanthropic dimension on service quality.
The following studies discussed (Zeithaml et al., 1996;Kuo et al., 2009;Gottlieb et al., 2011;Huang et al., 2011;Vaijayanthi et al., 2012;and Choudhury, 2013), there is a positive effect between the practices of corporate social responsibility and purchase intention, and through these studies will be the formulation of hypothesis next: Hc: there is positive effect on the service quality between purchase intentions.
Other studies on the impact of practices of corporate social responsibility on purchase intention in the presence of a service quality as a mediator variable and this is a brief summary of each study (Welford, 2004;Haung et al., 2014( Hd: there is positive effect indirectly between the dimensions of corporate social responsibility on the purchase intention through service.

Descriptive Analysis
This section describes the characteristics of the respondents. Before conducting the confirmatory factor analysis (CFA). The researcher runs the exploratory factor analysis (EFA) in order to assign each item of service quality on a dimension of service quality dimensions. Also, the researcher used structural equation modelling (SEM using smart PLS v.3.3 (Ringle et al., 2015). So, the most alternative software to treat with non-normal data is smart PLS (Hair et al., 2012).

Validity, Reliability of Scales and Testing of the Hypotheses
A systematic approach was taken to validate the proposed model (Henseler et al., 2009;Hair et al., 2014). Convergent validity was assessed by examining the minimum requirements for factor loadings and the average variance extracted (AVE) of the constructs. In examining the AVE, it was found that the AVE of all constructs were less than 0.5 (the recommended threshold) except philanthropic and purchase intentions. Therefore, items economic 1, 2 and 5, legal 2 and 3, ethics 4, tangibility 1, 2, 3, 5 and 6, reliability 1, 2, 3 and 4, responsive 3 and 6, empathy 1, 3, 4, 5 and 6 and assurance dimension were eliminated since they had the lowest loading on their constructs in order to generate the measurement model. Samea and Rashed/Journal of Accounting, Business and Management vol. 28 no. 2 (2021) 93 The factor loadings were higher than 0.708 even if there are some indicators that less than this cut-off point, the other indicators that have the high loading substitutes the decrease in these indicators. All of the AVE were higher than 0.50 (Hair et al., 2014). According to discriminant validity, all constructs met the HTMT0.85 criterion (the conservative criterion). Moreover, all constructs satisfied the recommended cut-off point for establishing composite reliability (CR) which is higher than 0.70 (Hair et al., 2014), where the CR constructs ranged between 0.80 and 0.95. Consequently, the R 2 for service quality and purchase intensions were very acceptable. Next a bootstrapping procedure, with 5000 subsamples, was applied to obtain inference statistics, as illustrated in Table 2.  Table 2, at a 95% confidence level, t-value ±1.96, and p value < 0.05 H 1, H2, H5, H6 and H8 were not accepted. Thus, H3, H4, H7 and H9 were all supported. To test the indirect association between the constructs, the approach suggested by Preacher and Hayes (2004; and Hayes (2013) was followed, as illustrated in Table 3.
First, the direct relationships between CSR dimensions and Purchase were examined (step 1). To proceed with the analysis of the mediators' effects, the direct relationship needs to be significant (Hair et al., 2014) (see Table 3).
Second, to measure the indirect effects of service quality, the mediator was introduced, and that relationship was examined again (step 2). Third, the total impact of the exogenous variable on the endogenous variable was calculated (Step 3). Finally, the variance accounted for (VAF) (mediation effects) was computed and the hypothesis involving service quality was accordingly assessed in light of the values of the VAF.
More specifically, if the VAF of the proposed mediator is less than 0.2, then the variable does not have a mediating effect; if the VAF ranges from 0.2 to 0.8, then the variable has a partial mediating effect and if the VAF is over 0.8, then the variable has a full mediating effect (Preacher & Hayes, 2004;.  (2) Step (2) Indirect Path coefficients with the mediator= (independent to mediator. mediator to dependent) (see Table 1 According to the results shown in Table 3, H12 was partially supported, where service quality was found to partially mediate the relationship between CSR ethical dimension and purchase intentions.

Conclusion and Recommendation
As the concept of corporate social responsibility is relatively new in Egypt, many people have uncertain feelings of what socially responsible means. In addition, misunderstanding of the concept corporate social responsibility might have led to wrong perceptions. So that, this study includes four dimensions of corporate social responsibility (economic responsibility, moral responsibility, legal responsibility, and philanthropic responsibility) and their impact on purchase intention in the presence of the service quality as a mediator variable. Results concluded that there is a direct impact of both the economic and Ethical responsibility and philanthropic on purchase intention, there is also a direct effect of Ethical responsibility and philanthropic on service quality.
Results also showed that there is a direct effect of the service quality on the purchase intention, through the previous results of the study show that does not have a sufficient perception of legal responsibility, therefore organizations should pay attention to such a dimension because of its importance in organizations enhance customer confidence and give a clear picture and sound legal procedures to be carried out, finally, the need for companies to fully disclose information on social activities carried out during the year, and the consequent social costs to be registered and classified clearly and thoroughly, like the economic costs expended by the company on its various activities and in the books and records of the company, and then presented in the reports and financial statements published in the media, until members of society assess the social role of the company.

Limitations and Future Research
1) The need to study the practices of corporate social responsibility on industrial scale, where this study was confined to the service sector only. 2) Should study the response of all stakeholders toward socially responsible companies and not just as consumers; adopted a definition of marketing now hand stakeholders' trend instead of a narrow approach to customers. 3) It should be in future sample include lower levels of Educational & income in order to obtain a more comprehensive view of the customer response in the Egyptian environment. 4) Need study the impact of the legal dimension of corporate social responsibility on purchase intentions. 5) Study the impact of CSR on the financial performance. 6) Explore the impact of demographic factors on corporate social responsibility.