THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CUSTOMER LOYALTY AND THE MODERATING ROLE OF CUSTOMER INCOME: A CASE STUDY OF THE HOSPITALITY INDUSTRY IN PHU QUOC CITY, VIETNAM
DOI:
https://doi.org/10.37569/DalatUniversity.16.1.1400(2026)Keywords:
Corporate reputation, CSR, Hospitality, Loyalty, Satisfaction, Service quality.Abstract
This study explores the impact of corporate social responsibility (CSR) on tourists’ satisfaction and loyalty, focusing on factors related to corporate social and economic outcomes. It also examines how consumer income moderates the relationship of CSR on customer loyalty, customer satisfaction, and corporate reputation. A mixed-methods approach was employed, starting with expert interviews and followed by a questionnaire survey targeting Vietnamese tourists aged 18 and above staying at 4- and 5-star hotels in Phu Quoc City, Vietnam. A random sampling technique yielded 271 valid questionnaires for analysis, and partial least squares structural equation modeling was employed to evaluate the model and test hypotheses. The results show that CSR positively influences customer loyalty, customer satisfaction, service quality, and corporate reputation. Both service quality and corporate reputation were found to positively affect customer satisfaction and loyalty, with customer satisfaction having the strongest influence on customer loyalty. Importantly, consumer income was shown to positively moderate the impact of CSR on perceived corporate reputation. These results provide valuable insights for identifying CSR factors that can improve customer satisfaction and loyalty. Additionally, they highlight service quality and corporate reputation as key areas for enhancing customer satisfaction and loyalty. The study also sheds light on the moderating role of income, a topic that has been relatively underexplored in hospitality management research. The managerial implications discussed offer practical guidance for hotel businesses seeking to develop strategies to attract and retain customers.
Downloads
References
Ailawadi, K. L., Neslin, S. A., Luan, Y. J., & Taylor, G. A. (2014). Does retailer CSR enhance behavioral loyalty? A case for benefit segmentation. International Journal of Research in Marketing, 31(2), 156–167. https://doi.org/https://doi.org/10.1016/j.ijresmar.2013.09.003
Ali, B. J., Gardi, B., Othman, B. J., Ahmed, S. A., Ismael, N. B., Hamza, P. A., Aziz, H. M., Sabir, B. Y., & Anwar, G. (2021). Hotel service quality: The impact of service quality on customer satisfaction in hospitality. International Journal of Engineering, Business and Management, 5(3), 14–28. https://ssrn.com/abstract=3851330
Ali, H., Yin, J., Manzoor, F., & An, M. (2023). The impact of corporate social responsibility on firm reputation and organizational citizenship behavior: The mediation of organic organizational cultures. Frontiers in Psychology, 13, 1100448. https://doi.org/10.3389/fpsyg.2022.1100448
Anwar, G., & Abd Zebari, B. (2015). The relationship between employee engagement and corporate social responsibility: A case study of car dealership in Erbil, Kurdistan. International Journal of Social Sciences & Educational Studies, 2(2), 45–50. https://www.proquest.com/scholarly-journals/relationship-between-employee-engagement/docview/2394987069/se-2
Anwar, K. (2017). Analyzing the conceptual model of service quality and its relationship with guests satisfaction: A study of hotels in Erbil. The International Journal of Accounting and Business Society, 25(2), 1–16. https://doi.org/10.21776/ub.ijabs.2017.25.2.01
Arnold, M. J., & Reynolds, K. E. (2003). Hedonic shopping motivations. Journal of Retailing, 79(2), 77–95. https://doi.org/10.1016/S0022-4359(03)00007-1
Becker, J.-M., Cheah, J.-H., Gholamzade, R., Ringle, C. M., & Sarstedt, M. (2023). PLS-SEM’s most wanted guidance. International Journal of Contemporary Hospitality Management, 35(1), 321–346. https://doi.org/10.1108/IJCHM-04-2022-0474
Bello, K. B., Jusoh, A., & Md Nor, K. (2021). Relationships and impacts of perceived CSR, service quality, customer satisfaction and consumer rights awareness. Social Responsibility Journal, 17(8), 1116–1130. https://doi.org/10.1108/SRJ-01-2020-0010
Bogner, A., Littig, B., & Menz, W. (2009). Introduction: Expert interviews–An introduction to a new methodological debate. In A. Bogner, B. Littig, & W. Menz (Eds.), Interviewing experts – Research methods series (pp. 1–13). Palgrave Macmillan. https://doi.org/10.1057/9780230244276_1
Boshoff, C. (2007). A psychometric assessment of ES-QUAL: A scale to measure electronic service quality. Journal of Electronic Commerce Research, 8(1), 101–114. http://www.jecr.org/node/169
Brammer, S. J., & Pavelin, S. (2006). Corporate reputation and social performance: The importance of fit. Journal of Management Studies, 43(3), 435–455. https://doi.org/10.1111/j.1467-6486.2006.00597.x
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
Brown, T. J., & Dacin, P. A. (1997). The company and the product: Corporate associations and consumer product responses. Journal of Marketing, 61(1), 68–84. https://doi.org/10.1177/002224299706100106
Buckley, P. J., Clegg, J., & Tan, H. (2006). Cultural awareness in knowledge transfer to China–The role of guanxi and mianzi. Journal of World Business, 41(3), 275–288. https://doi.org/10.1016/j.jwb.2006.01.008
Cai, Z., & Aguilar, F. X. (2013). Consumer stated purchasing preferences and corporate social responsibility in the wood products industry: A conjoint analysis in the US and China. Ecological Economics, 95, 118–127. https://doi.org/10.1016/j.ecolecon.2013.08.017
Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105. https://doi.org/10.1111/j.1468-2370.2009.00275.x
Cheah, E.-T., Jamali, D., Johnson, J. E. V., & Sung, M.-C. (2011). Drivers of corporate social responsibility attitudes: The demography of socially responsible investors. British Journal of Management, 22(2), 305–323. https://doi.org/10.1111/j.1467-8551.2011.00744.x
Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In G. A. Marcoulides (Ed.), Modern methods for business research (pp. 295–336). Lawrence Erlbaum Associates Publishers.
Choi, B., & La, S. (2013). The impact of corporate social responsibility (CSR) and customer trust on the restoration of loyalty after service failure and recovery. Journal of Services Marketing, 27(3), 223–233. https://doi.org/10.1108/0887604
Coelho, P. S., & Henseler, J. (2012). Creating customer loyalty through service customization. European Journal of Marketing, 46(3/4), 331–356. https://doi.org/10.1108/03090561211202503
Cuesta-Valiño, P., Kazakov, S., Penelas-Leguía, A., & Gutiérrez-Rodríguez, P. (2024). The impact of corporate social responsibility on customer loyalty in hospitality business. Quality & Quantity, 58, 2163–2181. https://doi.org/10.1007/s11135-023-01749-x
Dick, A. S., & Basu, K. (1994). Customer loyalty: Toward an integrated conceptual framework. Journal of the Academy of Marketing Science, 22, 99–113. https://doi.org/10.1177/0092070394222001
Fombrun, C., & Shanley, M. (1990). What’s in a name? Reputation building and corporate strategy. Academy of Management Journal, 33(2), 233–258. https://doi.org/10.2307/256324
Fombrun, C. J. (1996). Realizing value from the corporate image. Harvard Business School Press. https://www.scirp.org/reference/referencespapers?referenceid=1899745
Fombrun, C. J., Gardberg, N. A., & Sever, J. M. (2000). The reputation quotientSM: A multi-stakeholder measure of corporate reputation. Journal of Brand Management, 7, 241–255. https://doi.org/10.1057/bm.2000.10
Freeman, R. E. (2010). Strategic management: A stakeholder approach. Cambridge University Press. https://doi.org/10.1017/CBO9781139192675
Fu, H., Ye, B. H., & Law, R. (2014). You do well and I do well? The behavioral consequences of corporate social responsibility. International Journal of Hospitality Management, 40, 62–70. https://doi.org/10.1016/j.ijhm.2014.03.004
Galbreath, J., & Shum, P. (2012). Do customer satisfaction and reputation mediate the CSR–FP link? Evidence from Australia. Australian Journal of Management, 37(2), 211–229. https://doi.org/10.1177/0312896211432941
García de Leaniz, P. M., & Rodríguez Del Bosque Rodríguez, I. (2015). Exploring the antecedents of hotel customer loyalty: A social identity perspective. Journal of Hospitality Marketing & Management, 24(1), 1–23. https://doi.org/10.1080/19368623.2014.891961
Gray, B. J., Matear, S. M., & Matheson, P. K. (2000). Improving the performance of hospitality firms. International Journal of Contemporary Hospitality Management, 12(3), 149–155. https://doi.org/10.1108/09596110010320643
Grisaffe, D. B., & Nguyen, H. P. (2011). Antecedents of emotional attachment to brands. Journal of Business Research, 64(10), 1052–1059. https://doi.org/10.1016/j.jbusres.2010.11.002
Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). SAGE. https://eli.johogo.com/Class/CCU/SEM/_A%20Primer%20on%20Partial%20Least%20Squares%20Structural%20Equation%20Modeling_Hair.pdf
Hair, J. F., Jr., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook. Springer. https://doi.org/10.1007/978-3-030-80519-7
Hair, J. F., Jr., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Henseler, J., Hubona, G., & Ray, P. A. (2016). Using PLS path modeling in new technology research: Updated guidelines. Industrial Management & Data Systems, 116(1), 2–20. https://doi.org/10.1108/IMDS-09-2015-0382
Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43, 115–135. https://doi.org/10.1007/s11747-014-0403-8
Holcomb, J. L., Upchurch, R. S., & Okumus, F. (2007). Corporate social responsibility: What are top hotel companies reporting? International Journal of Contemporary Hospitality Management, 19(6), 461–475. https://doi.org/10.1108/09596110710775129
Hult, G. T. M., Hair, J. F., Jr., Proksch, D., Sarstedt, M., Pinkwart, A., & Ringle, C. M. (2018). Addressing endogeneity in international marketing applications of partial least squares structural equation modeling. Journal of International Marketing, 26(3), 1–21. https://doi.org/10.1509/jim.17.0151
Jiddi, F. E. (2023). Does corporate social responsibility result in better hotel guest attitudinal and behavioral loyalty? Heliyon, 9(8), e18669. https://doi.org/10.1016/j.heliyon.2023.e18669
Keh, H. T., & Xie, Y. (2009). Corporate reputation and customer behavioral intentions: The roles of trust, identification and commitment. Industrial Marketing Management, 38(7), 732–742. https://doi.org/10.1016/j.indmarman.2008.02.005
Kiani, M. N., Mustafa, S. H., & Ahmad, M. (2019). Does innovation capabilities affect the new service innovation success among Pakistani cellular companies? Asia Pacific Journal of Innovation and Entrepreneurship, 13(1), 2–16. https://doi.org/10.1108/APJIE-10-2018-0058
Kim, S.-B., & Kim, D.-Y. (2016). The impacts of corporate social responsibility, service quality, and transparency on relationship quality and customer loyalty in the hotel industry. Asian Journal of Sustainability and Social Responsibility, 1, 39–55. https://doi.org/10.1186/s41180-016-0004-1
Kim, W., & Han, H. (2008). Determinants of restaurant customers’ loyalty intentions: A mediating effect of relationship quality. Journal of Quality Assurance in Hospitality & Tourism, 9(3), 219–239. https://doi.org/10.1080/15280080802412727
Kline, R. B. (2011). Convergence of structural equation modeling and multilevel modeling. In M. Williams, & W. Paul Vogt (Eds.), The SAGE handbook of innovation in social research methods (pp. 562–589). SAGE. https://doi.org/10.4135/9781446268261.n31
Kock, N., & Lynn, G. (2012). Lateral collinearity and misleading results in variance-based SEM: An illustration and recommendations. Journal of the Association for Information Systems, 13(7), 546–580. https://doi.org/10.17705/1jais.00302
Latif, K. F., Pérez, A., & Sahibzada, U. F. (2020). Corporate social responsibility (CSR) and customer loyalty in the hotel industry: A cross-country study. International Journal of Hospitality Management, 89, 102565. https://doi.org/10.1016/j.ijhm.2020.102565
Lee, Y.-K., Lee, K. H., & Li, D.-x. (2012). The impact of CSR on relationship quality and relationship outcomes: A perspective of service employees. International Journal of Hospitality Management, 31(3), 745–756. https://doi.org/10.1016/j.ijhm.2011.09.011
Lemon, K. N., White, T. B., & Winer, R. S. (2002). Dynamic customer relationship management: Incorporating future considerations into the service retention decision. Journal of Marketing, 66(1), 1–14. https://doi.org/10.1509/jmkg.66.1.1.18447
Loureiro, S. M. C., & Kastenholz, E. (2011). Corporate reputation, satisfaction, delight, and loyalty towards rural lodging units in Portugal. International Journal of Hospitality Management, 30(3), 575–583. https://doi.org/10.1016/j.ijhm.2010.10.007
Luo, X., & Bhattacharya, C. B. (2006). Corporate social responsibility, customer satisfaction, and market value. Journal of Marketing, 70(4), 1–18. https://doi.org/10.1509/jmkg.70.4.001
Maxham, J. G., III, & Netemeyer, R. G. (2002). A longitudinal study of complaining customers’ evaluations of multiple service failures and recovery efforts. Journal of Marketing, 66(4), 57–71. https://doi.org/10.1509/jmkg.66.4.57.18512
Mittal, S., Gera, R., & Batra, D. K. (2015). An evaluation of an integrated perspective of perceived service quality for retail banking services in India. International Journal of Bank Marketing, 33(3), 330–350. https://doi.org/10.1108/IJBM-02-2014-0020
Mustafa, A. M. M. (2019). Contribution of tourism and foreign direct investment to gross domestic product: Econometric analysis in the case of Sri Lanka. Journal of Asian Finance, Economics and Business, 6(4), 109–114. http://ir.lib.seu.ac.lk/handle/123456789/3969
Nauman, S., Khan, A. M., & Ehsan, N. (2010). Patterns of empowerment and leadership style in project environment. International Journal of Project Management, 28(7), 638–649. https://doi.org/10.1016/j.ijproman.2009.11.013
Nitzl, C., Roldan, J. L., & Cepeda, G. (2016). Mediation analysis in partial least squares path modeling: Helping researchers discuss more sophisticated models. Industrial Management & Data Systems, 116(9), 1849–1864. https://doi.org/10.1108/IMDS-07-2015-0302
Oliver, R. L. (1980). A cognitive model of the antecedents and consequences of satisfaction decisions. Journal of Marketing Research, 17(4), 460–469. https://doi.org/10.1177/002224378001700405
Oliver, R. L. (1999). Whence consumer loyalty? Journal of Marketing, 63(4_suppl1), 33–44. https://doi.org/10.1177/00222429990634s105
Orel, F. D., & Kara, A. (2014). Supermarket self-checkout service quality, customer satisfaction, and loyalty: Empirical evidence from an emerging market. Journal of Retailing and Consumer Services, 21(2), 118–129. https://doi.org/10.1016/j.jretconser.2013.07.002
Ouedraogo, A., & Koffi, V. (2018). Managing creativity and innovation in the cultural industries: Evidence from three cultural organizations in Canada. Management Review: An International Journal, 13(2), 34–60.
Park, S.-Y., & Levy, S. E. (2014). Corporate social responsibility: Perspectives of hotel frontline employees. International Journal of Contemporary Hospitality Management, 26(3), 332–348. https://doi.org/10.1108/IJCHM-01-2013-0034
Pérez, A., & Rodríguez del Bosque, I. (2015). Corporate social responsibility and customer loyalty: Exploring the role of identification, satisfaction and type of company. Journal of Services Marketing, 29(1), 15–25. https://doi.org/10.1108/JSM-10-2013-0272
Porter, M. E., & Kramer, M. R. (2006). Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Bussiness Review. https://hbr.org/2006/12/strategy-and-society-the-link-between-competitive-advantage-and-corporate-social-responsibility
Raithel, S., & Schwaiger, M. (2015). The effects of corporate reputation perceptions of the general public on shareholder value. Strategic Management Journal, 36(6), 945–956. https://doi.org/10.1002/smj.2248
Reichheld, F. F. (1996). Learning from customer defections. Harvard Business Review. https://hbr.org/1996/03/learning-from-customer-defections
Rhou, Y., & Singal, M. (2020). A review of the business case for CSR in the hospitality industry. International Journal of Hospitality Management, 84, 102330. https://doi.org/10.1016/j.ijhm.2019.102330
Roberts, J. A. (1996). Will the real socially responsible consumer please step forward? Business Horizons, 39(1), 79–84. https://doi.org/10.1016/S0007-6813(96)90087-7
Roberts, P. W., & Dowling, G. R. (2002). Corporate reputation and sustained superior financial performance. Strategic Management Journal, 23(12), 1077–1093. https://doi.org/10.1002/smj.274
Romani, S., Grappi, S., & Bagozzi, R. P. (2013). Explaining consumer reactions to corporate social responsibility: The role of gratitude and altruistic values. Journal of Business Ethics, 114, 193–206. https://doi.org/10.1007/s10551-012-1337-z
Sarstedt, M., Ringle, C. M., & Hair, J. F., Jr. (2021). Partial least squares structural equation modeling. In C. Homburg, M., Klarmann, & A. E. Vomberg (Eds.), Handbook of market research (pp. 1–47). Springer. https://doi.org/10.1007/978-3-319-05542-8_15-2
Shah, M. U., & Jan, M. F. (2021). Connecting corporate social responsibility (CSR) to customer loyalty: A mediation analysis in hoteling industry of Pakistan. Sage Open, 11(4), 21582440211067233. https://doi.org/10.1177/21582440211067233
Sharma, P., Chen, I. S., & Luk, S. T. (2012). Gender and age as moderators in the service evaluation process. Journal of Services Marketing, 26(2), 102–114. https://doi.org/10.1108/08876041211215266
Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434–459. https://doi.org/10.1257/00028280260136200
Stanaland, A. J., Lwin, M. O., & Murphy, P. E. (2011). Consumer perceptions of the antecedents and consequences of corporate social responsibility. Journal of Business Ethics, 102, 47–55. https://doi.org/10.1007/s10551-011-0904-z
Stone, M. (1974). Cross‐validatory choice and assessment of statistical predictions. Journal of the Royal Statistical Society: Series B (Methodological), 36(2), 111–133. https://doi.org/10.1111/j.2517-6161.1974.tb00994.x
Su, L., Pan, Y., & Chen, X. (2017). Corporate social responsibility: Findings from the Chinese hospitality industry. Journal of Retailing and Consumer Services, 34, 240–247. https://doi.org/10.1016/j.jretconser.2016.10.013
Su, L., Swanson, S. R., & Chen, X. (2016). The effects of perceived service quality on repurchase intentions and subjective well-being of Chinese tourists: The mediating role of relationship quality. Tourism Management, 52, 82–95. https://doi.org/10.1016/j.tourman.2015.06.012
Swimberghe, K. R., & Wooldridge, B. R. (2014). Drivers of customer relationships in quick-service restaurants: The role of corporate social responsibility. Cornell Hospitality Quarterly, 55(4), 354–364. https://doi.org/10.1177/1938965513519008
Tenenhaus, M., Vinzi, V. E., Chatelin, Y.-M., & Lauro, C. (2005). PLS path modeling. Computational Statistics & Data Analysis, 48(1), 159–205. https://doi.org/10.1016/j.csda.2004.03.005
Tian, Z., Wang, R., & Yang, W. (2011). Consumer responses to corporate social responsibility (CSR) in China. Journal of Business Ethics, 101, 197–212. https://doi.org/10.1007/s10551-010-0716-6
Tingchi Liu, M., Anthony Wong, I., Shi, G., Chu, R., & L. Brock, J. (2014). The impact of corporate social responsibility (CSR) performance and perceived brand quality on customer-based brand preference. Journal of Services Marketing, 28(3), 181–194. https://doi.org/10.1108/JSM-09-2012-0171
Tran, N. T. (2022). Impact of corporate social responsibility on customer loyalty: Evidence from the Vietnamese jewellery industry. Cogent Business & Management, 9(1), 2025675. https://doi.org/10.1080/23311975.2022.2025675
Vaaland, T. I., Heide, M., & Grønhaug, K. (2008). Corporate social responsibility: investigating theory and research in the marketing context. European Journal of Marketing, 42(9/10), 927–953. https://doi.org/10.1108/03090560810891082
Walsh, G., & Bartikowski, B. (2013). Exploring corporate ability and social responsibility associations as antecedents of customer satisfaction cross-culturally. Journal of Business Research, 66(8), 989–995. https://doi.org/10.1016/j.jbusres.2011.12.022
Walsh, G., Mitchell, V. W., Jackson, P. R., & Beatty, S. E. (2009). Examining the antecedents and consequences of corporate reputation: A customer perspective. British Journal of Management, 20(2), 187–203. https://doi.org/10.1111/j.1467-8551.2007.00557.x
Weiss, A. M., Anderson, E., & Maclnnis, D. J. (1999). Reputation management as a motivation for sales structure decisions. Journal of Marketing, 63(4), 74–89. https://doi.org/10.1177/002224299906300407
Wirtz, J., Kum, D., & Sheang Lee, K. (2000). Should a firm with a reputation for outstanding service quality offer a service guarantee? Journal of Services Marketing, 14(6), 502–512. https://doi.org/10.1108/08876040010347615
Wolfinbarger, M., & Gilly, M. C. (2003). eTailQ: Dimensionalizing, measuring and predicting etail quality. Journal of Retailing, 79(3), 183–198. https://doi.org/10.1016/S0022-4359(03)00034-4
Wu, C. H.-J., Liao, H.-C., Hung, K.-P., & Ho, Y.-H. (2012). Service guarantees in the hotel industry: Their effects on consumer risk and service quality perceptions. International Journal of Hospitality Management, 31(3), 757–763. https://doi.org/10.1016/j.ijhm.2011.09.012
Xie, D., & Heung, V. C. (2012). The effects of brand relationship quality on responses to service failure of hotel consumers. International Journal of Hospitality Management, 31(3), 735–744. https://doi.org/10.1016/j.ijhm.2011.09.010
Yoon, Y., Gürhan-Canli, Z., & Schwarz, N. (2006). The effect of corporate social responsibility (CSR) activities on companies with bad reputations. Journal of Consumer Psychology, 16(4), 377–390. https://doi.org/10.1207/s15327663jcp1604_9
Youn, S., & Kim, H. (2008). Antecedents of consumer attitudes toward cause-related marketing. Journal of Advertising Research, 48(1), 123–137. https://doi.org/10.2501/S0021849908080136
Downloads
Published
Volume and Issues
Section
Copyright & License
Copyright (c) 2025 Pham Dinh Han, Le Nhut Pil, Dao Duy Huan
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
