CORPORATE SOCIAL RESPONSIBILITY PRACTICES: A STUDY OF CSR IMPACT ON BRANDING AND CUSTOMER SATISFACTION

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INTRODUCTION
It is fitting that companies that earn millions of pesos should be able to give back to the community. This paper is inclined to look into some of the corporate social responsibility (CSR) practices of selected Department of Tourism (DOT) accredited hotels and see how this contributes to the branding or product image as perceived by its would-be clients and eventually to their satisfaction.
Although there are plenty of studies conducted to assess and evaluate CSR activities and their importance (Vaalandet et al., 2008), not many have been done to analyze these effects from the perception of the customers. Particularly for Filipinos, the right company image and philanthropy are among the things that uplift products and brand patronage.
Laws are passed to keep businesses responding to their customers, employees and even the environment, but these are just the tip of the iceberg. Going beyond what is asked by the law is a measure of one's commitment to CSR. This confirmed the statement by McWilliams and Seigel (2001) when both of them explained CSR as events where the organization goes beyond compliance and commits -actions that appear to further some social good beyond the interest of the firm and that which is required by law‖ (p. 117).
The phrase -corporate social responsibility‖, or words like -sustainable development‖, and -corporate citizenship‖ broadly refers to the idea that businesses must consider the social and ethical repercussions of their actions while focusing on the bottom line. The idea of CSR was predominantly created in the West during periods of market capitalism and democracy. In the many political, social, and cultural contexts around the world, businesses are increasingly functioning under the impact of multiple institutional factors that might sometimes be at odds with one another. These trends challenge the Western ideas of CSR, which necessitates the discovery of substitute CSR paradigms (Scherer & Palazzo, 2008).
It is for this reason that the researcher determined such effects of CSR practices in branding and customer satisfaction of DOT accredited hotels in Clark Economic Freeport Zone and its immediate vicinity.
This study aims to determine the respondents' CSR practices and their influence on branding and customer satisfaction. Specifically, this research sought to answer the following research questions: RQ1: How may the respondents' CSR practices be described as: a) economic responsibilities, b) legal responsibilities, c) ethical responsibilities, and d) discretionary responsibilities? RQ2: What is the extent of the respondents' branding satisfaction in light of the following dimensions: a) product, b) price, c) fashion, d) uniqueness, e) being casual, f) traditional, and g) outdoor?
RQ3: What level of customer satisfaction may be derived given the following indicators: a) service quality, b) assurance, c) empathy, and d) tangibles? RQ4: Do CSR practices significantly influence branding and customer satisfaction?
The rest of this paper is structured as follows. Section 2 provides a review of the relevant literature. Section 3 discusses the methodology. Section 4 details the results and discussions of the study. Section 5 contains the conclusion.

LITERATURE REVIEW
Understanding how CSR is communicated in different parts of the world allows researchers to identify the alternative paradigms of CSR suggested by Scherer and Palazzo (2008). Chapple and Moon (2015) address four hypotheses. The first hypothesis says that CSR in Asia is not homogeneous but varies among countries. The second one tells that the variation is explained by stages of development. The third hypothesis states that globalization enhances the adoption of CSR. And the final, the fouth hypothesis is that national business systems structure the profile of multinational corporations' CSR.
These hypotheses are investigated through analysis of website reporting of 50 companies in seven Asian countries: India, Indonesia, Malaysia, the Philippines, South Korea, Singapore, and Thailand. The article concludes that CSR does vary considerably among Asian countries but that this variation is not explained by development but by factors in the respective national business systems. It also concludes that multinational companies are more likely to adopt CSR than those operating solely in their home country.
Athanasopoulou and Selsky (2012) examine the role of social context in CSR research. The author's direct attention to three significant perspectives in organization studies institutional, cultural, and cognitive that bear on the social context and explores how these perspectives are used in CSR research. These perspectives are framed as representative of the levels at which CSR may be analyzed, and each view is associated with a certain level of social context: the institutional aspect relates to the external social context, the cultural element refers to the organizational level, and the cognitive component relates to the individual level.
Many of the concepts in the proposed definition are commonplace amongst CSR practitioners and organizations, the validations for the key segments -production and distribution of wealth, stakeholder management, ethical systems, and sustainable management practices as coupled with the application of a systems approach and other business practices make the definition unique and conclusive (Velte, 2022; AlHares et al., 2021; Bonuedi et al., 2020; Kostyuk et al., 2013). An in-depth review of the meaning and supporting concepts will provide the needed vision and knowledge to enable corporations to manage CSR strategies successfully. Even though it has been widely established that profit is necessary for CSR, by the nature of the private sector institution, the advantage does not even exist. Business strategy has been recognized as a CSR requirement, yet the standard mainly proposed ignores how essential management practices can be utilized.
Business goals network data as presented in Hofstede et al. (1990), measuring corporate and social responsibility, a psychometric scale was first developed at an exploratory level. With data analysis and after having established partial measurement invariance, latent mean analysis was applied to determine the magnitude and significance of differences across groups as concerns the degree of emphasis respectively put on economic and social responsibility. TNS Automotive, one of the leading research firms, conducted a study to understand the perceptions of the public concerning the contribution to CSR activities by the companies (Arevalo & Aravind, 2017). They found that globally, consumers are very likely to accept or reject the products/services of the company based on its reputation for CSR activities. There are a few companies, namely, Bertelsmann, Nokia, and GlaxoSmithKline (or) Siemens, who adopted the concept of CSR as -corporate responsibility‖, but later they extended it to -corporate social responsibility‖ to extend the benefit to the society (Crane et al., 2008).
According to social identity theory, if an employee feels proud of his/her organization's social responsibilities towards various stakeholders, then it will lead to positive work attitudes (Peterson, 2004;Turker, 2009). Employees who are content with their organization's social responsibility will display positive emotions, attitudes, and behaviour, such as engagement (Pivato et al., 2008;Rupp et al., 2013), affective commitment (Grant et al., 2004; ter Hoeven & Verhoeven, 2013) and organizational citizenship behavior (OCB) (Cha et al., 2013).
Branding refers to the process of identifying a good or service from different producers or providers, thus distinguishing itself from its competitors. By providing meaning to specific products and services, branding can reassure or persuade consumers about the quality, value or benefits, reliability, trust, or other desired attributes of the product/service (Hillenbrand et al., 2013). Thus, branding is a powerful marketing tool because, the process of building the image of a product or service and creating their distinctiveness, leads to brand loyalty over time. Gandini (2015) shows that self-branding in the knowledge economy is a critical promotional device for the pursuit of self-realization in a context that reifies entrepreneurialism as the primary ideological instance. However, there is still the reluctance to acknowledge the processes of sociality that constitute the self-branding practice entirely. Self-branding relates to social relationships in the production of socialized value for individuals.
The relationship between branding and value is widely acknowledged in the literature. Brands are commonly defined as cultural, ideological, and sociological objects which do not only mediate cultural meaning but operate as ideological referents that shape cultural rituals within societal dynamics (Schroeder, 2009).
Based on the results of 661 questionnaires returned from a sample of international tourist hotels in Taiwan, internal branding and employee brand commitment have a significant effect on employee brand behaviour. Moreover, internal branding and employee brand commitment and behaviour differ significantly according to personal variables such as age and work experience, and in different categories of tourist hotels.
According to a definition provided by the American Marketing Association, a brand is a name, terminology, symbol, symbol design, or combination of the above. The purpose of a brand is to identify products or services of a particular enterprise or group of sellers that differ from the products or services of competitors (King & Grace, 2008). A brand is much more important than an associated product since it is the only thing that sharply differentiates the product from similar products that can satisfy the same consumer demand.
Furthermore, in the minds of consumers, a brand represents a complex combination of a company's corporate image, experience, and commitment to its customers. Therefore, to consumers, a brand denotes an obligation or a guarantee of quality. To businesses, a brand is a valuable intangible asset, as well as a means by which companies gain a competitive advantage. Kim et al. (2010) emphasized that customer satisfaction has been a focus of researchers and marketers as an essential antecedent of customer loyalty. Some recent studies propose that customer delight possibly produces greater customer loyalty than satisfaction. Customer satisfaction is defined as a term frequently used in marketing. While it is often abbreviated as CSAT, it is more correct to abbreviate it as CSat. It is a measure of how products and services supplied by a company meet or surpass customer expectations (Kotler & Armstrong, 2018).
Although researchers and managers pay increasing attention to customer value, satisfaction, loyalty, and switching costs, not much is known about their interrelationships. Prior research has examined the relationships within subsets of these constructs, mainly in the business-to-consumer (B2C) environment.
One consensus on customer satisfaction is that the construction involves either a cognitive or emotional response during the consumption process and that customer satisfaction can be either the product or service-focused (White & Yu, 2005).
With this in mind, the author believes that CSR is in a way related to the creation of customer image and holds to sway in the satisfaction of the customer with the product or service consumed likewise in the development of the branding of the said product; sums up the different theories leading to the formulation of the study's hypothesis.
H 0 : Respondents' CSR do not have a significant impact on consumers' satisfaction with branding.

RESEARCH METHODOLOGY
The researcher utilized the descriptive correlational method of research. A correlational research design, according to Wright (2015), involves gathering data to determine whether and how significant a relationship exists between multiple quantifiable variables. The main objective of this study is to evaluate how CSR practices affect brand recognition and consumer happiness. The respondents' CSR practices, branding, and customer satisfaction were evaluated using the standardized questionnaire.

Respondents of the study
The respondents of the study were 100 employees and 100 customers from each of the DOT accredited hotels in Clark Economic Freeport Zone, the Philippines, and its immediate vicinity from March to July 2022. Purposive sampling was used that involved identified establishments. In selecting the respondents, the researcher was guided by the following inclusion criteria: 1) The customer must be a regular guest of the establishment and has visited the hotel at least five times.
2) The employee has served the establishments for at least six months.

Instruments of the study
The researcher adopted standardized tools that measured the establishments' CSR practices, branding, and customer satisfaction. The contents of the questionnaire on CSR practices are composed of economic, ethical, legal, and discretionary responsibilities. This was developed by Chapple and Moon (2005) with a reliability index of 0.79. Meanwhile, the branding satisfaction instrument was lifted from Maynard and Tian (2004) with a reliability index of 0.69, which determined the company's product, price, fashion, uniqueness, casual, traditional, and outdoor. On the other hand, Mincer (2008) developed a standardized customer satisfaction tool with a reliability index of 0.80, which is composed of the respondents' fulfilment of the company's service quality assurance, empathy, and tangibles.

Data gathering
The questionnaire method was used to collect the data. A structured set of inquiries on customer satisfaction, branding, and CSR activities were delivered to each of the chosen employee and customer respondents. The data collected were tabulated and processed using Statistical Packages for the Social Sciences (SPSS) was used to process the collected data.

Data processing and statistical treatment
The following statistical measures were used: The CSR practices, branding, and customer satisfaction were quantified using the following scale: In determining the influence of CSR practices on branding and customer satisfaction regression analysis was used.

Conceptual framework
This study draws academic support from Ochoti et al. (2013), who espoused that CSR plays a significant role in organizational development and customer satisfaction. Institutions that embrace this concept reap many benefits including customer loyalty, positive attitudes towards brands, client trust, positive publicity, and better financial performance. Increased spending on CSR initiatives is expected to increase customer satisfaction, and branding, and build competitive advantage.  Figure 1 presents the conceptual model that was utilized to assess the influence of CSR practices on the company's branding and customer satisfaction. The CSR practices were evaluated in light of economic, legal, ethical, and discretionary responsibilities.
Branding satisfaction was determined concerning the company's product, price, fashion, uniqueness, casual, traditional, and outdoor. Meanwhile, customer satisfaction was appraised concerning the respondents' fulfilment of the company's service quality, assurance, empathy, and tangibles.

RESULTS AND DISCUSSION
The information gathered during the study is presented, examined, and analyzed in this section. The statistics are presented in the same order and sequence as the questions raised, to wit: 1) respondents' CSR, 2) branding satisfaction, 3) customer satisfaction, 4) influence of respondents' CSR on branding satisfaction and customer satisfaction, and 5) implications drawn from the findings of the study.

Respondents' CSR
The phrase -corporate social responsibility‖, as well as terms -sustainable development‖ and -corporate citizenship‖, refers to the general concept that businesses, particularly large businesses, must consider the ethical and social repercussions of their actions while focusing on profit. The idea of CSR originated predominantly in the West during the historical era of emerging market capitalism. In a variety of business environmental contexts around the world, businesses are increasingly functioning under the impact of multiple institutional factors that might sometimes be at  Table 2 shows the computed general mean average was 4.05. Therefore, the data presented above showed that CSR was very satisfactory in terms of economic responsibilities.  Table 3 shows that since the computed general mean average was 4.08. Therefore, the data presented above showed that CSR was at a very satisfactory level in terms of its legal responsibilities. It means that the corporate was legally abiding by the regulations and laws of the government.

Ethical responsibilities
In Table 4, the computed general mean average value was 4.07 under the categorical level of very satisfactory. The data revealed that the corporate performs consistently to achieve societal standards and ethical norms in terms of their ethnical responsibility.

Discretionary responsibilities
In Table 5, the data of each indicator showed that their computed mean average was at a very satisfactory level. It means that the corporate performs well in a manner of their philanthropic norms of society. In doing some charity works, community organization, fine and performing arts and assistance to both private and public education.
Since that computed general mean average was 4.05 is at a very satisfactory level which means that the corporate manages well in terms of its discretionary responsibilities.
According to Tang and Li (2015), CSR is a discourse that emerges from ongoing discussions and negotiations among businesses and their diverse stakeholders. Their study employed quantitative content analysis to examine how major American and Chinese firms portray the principles, ideas, and activities of CSR on their corporate websites. The findings of studies conducted prior to 2008 indicate that United States companies exhibit a higher level of commitment to CSR compared to their Chinese counterparts. Moreover, updated data from 2012 suggests that Chinese companies have increased their CSR programs and incorporated activities similar to those of United States companies.

Branding satisfaction
Branding refers to the factors distinguishing an organization from its competitors. The product and services have an effect on consumer perceptions of trust reliability and other factors (Hillenbrand et al., 2013). It makes branding an important marketing tool. The data above (see Table 6) indicates that the respondents were very satisfied with the products in terms of branding with a general average of 4.08, pricing with a general average of 4.27, fashion with exactly 4.00, uniqueness has also a general average of exactly 4.00, casual with 3.89 general average, traditional has 3.69 as mean average and 3.95 for outdoor. With the interpretation of very satisfactory level. As it is shown in Table 7, since the total computed mean average was 3.98 was at a very satisfactory level it means that the company achieved the branding satisfaction of their consumers.

Customer satisfaction
For service-related sectors, measuring customer happiness has become standard procedure. There are various techniques for gathering satisfaction ratings. Following an interaction with a customer care team, mobile telecommunication service providers ask clients how they felt about the call centre. At the conclusion of a hospital stay, healthcare organizations frequently measure their patients' satisfaction. Other service-based providers, like banks, take a slightly different strategy, getting in touch with consumers at specific periods to assess how satisfied they were with previous customer service interactions.
Customer satisfaction is measured after service or procurement, service providers are probable to note the details of the service procured.
Although it is normal for management to measure the satisfaction of customers at various periods, evaluations frequently under or overestimate the impact of time since the service encounter. Scholars of marketing have paid little attention to this topic, and it is uncertain whether and how an experience rating might change depending on whether it occurred in the recent or distant past (Pizzi et al., 2015).

Service quality
The data presented in Table 8 showed that all indicators were at a very satisfactory level with the computed general average of 3.95. It means that the company's customer satisfaction was achieved in terms of its service quality.  Table 9 indicates that the computed mean average of some indicators was at a very satisfactory level and has a mean average of 5.00 in one area, which means that the company was excellent in terms of the completeness of the information received from the customers. In general, the computed total average was 4.16 with the interpretation of very satisfactory. It means that the company achieved customer satisfaction in terms of assurance.

Empathy
In Table 10, the data showed that the customers are very satisfied in terms of company staff are plat personal attention with a mean of 4.18 and politely ready to entertain questions with a mean of 4.24, which are both in the interpretation of very satisfactory. Also, the company achieved a very excellent level in terms of their staff had the following characteristics: pleasant demeanour, listens and understands the needs of their customers.
In addition, the computed general average of every indicator was 4.64 with the data interpretation of excellent. It means that the company excellently achieved customer satisfaction in terms of customer empathy.
In today's competitive market, providing highquality service is necessary for achievement and survival. To earn the trust of the customers, staff must be trustworthy and dependable. Companies should provide clients with high-quality service, pledge to be accountable to them and engage in competition for their goodwill and loyalty.

Tangibles
The data shown in Table 11 indicated that the customers were very satisfied in terms of hotel cleanliness and a comfortable waiting area with both computed mean of 4.00 which falls under the interpretation of very satisfactory. And also, the customer is well amazed by the company staff since it was all dressed appropriately and also company provide entertainment facilities like music, television, etc. Lastly the state of art documentation with the mean computation of 5.00 under the interpretation of excellent level. Hence, the computed general average was 4.60. It means that the company excellently achieved customer satisfaction in terms of tangibles.

Influence of CSR on branding and customer satisfaction
The study's research hypothesis was that respondents' CSR did not have a significant impact on consumers' satisfaction with branding. The data were treated to logistic/regression analysis in determining the degree to which the respondents' CSR had an impact on branding and customer satisfaction.

Customer social responsibility and branding satisfaction
Results of the regression in Table 12 show that the CSR of respondents in terms of economic accountability, legal liability, ethical responsibility, and discretionary responsibility resulted in B coefficients of 0.449, 0.227, 0.476, and 0.375 given associated. The probability is less than the level of significance set at 0.05. The results show that a unit increase in the respondents' economic responsibility, legal responsibility, ethical responsibility, and discretionary responsibility generates 0.262, 0.468, 0.83, and 0.351 improvements in branding satisfaction. The obtained F-value of 10.564 and a p-value of 0.000 determined significant at 0.05 alpha reveals that the respondents' CSR as per economic accountability, legal liability, ethical responsibility, and discretionary responsibility formed a very significant set of predictors for branding satisfaction.

CSR and customer satisfaction
In Table 12, since the value of adjusted R-squared is equal to 0.711 when multiplied by hundred per cent the value of adjusted R-squared is equal to 71% of the variation in four variables which is the economic, legal, ethical and discretionary responsibilities; the remaining 29% of the variation in the score of four variables is due to other predictors or other uncontrolled factors.
Here the constant is 7.868 is the estimated Beta is 0.000; which has a Sig. of 0.095 which is highly significant for four variables.
Hence, the computed p-value is 0.000 which is less than the alpha level of 0.05 it means that the data above provide enough evidence that there is a non-zero correlation of every variable stated in terms of economic, legal, ethical and discretionary responsibilities. This means that there exists a significant relationship between the influence of branding and customer satisfaction. In Table 13, since the value of adjusted R-squared is equal to 0.570 when multiplied by a hundred per cent the value of adjusted R-squared is equal to 57% of the variation in four variables which is the economic, legal, ethical and discretionary responsibilities; the remaining 43% of the variation in the score of four variables is due to other predictors or other uncontrolled factors.
Here the constant is 0.947 is the estimated Beta is 0.000 which has a Sig. of 0.000 which is highly significant for four variables.
Hence, the computed p-value is 0.000 which is less than the alpha level of 0.05 it means that the data above provide enough evidence that there is a non-zero correlation of every variable stated in terms of economic, legal, ethical and discretionary responsibilities. This means that there exists a significant relationship with customer satisfaction.

CONCLUSION
In light of the findings of the study, several conclusions can be drawn. Firstly, the study indicates that the hotel employees demonstrate very satisfactory CSR practices. This suggests that the top management of the establishment prioritizes ethical and social actions, while also maintaining an excellent image for the hotel. Secondly, the findings imply that the services offered by the hotel have the potential to foster customer loyalty. This indicates that customers are likely to continue patronizing the hotel due to the positive experiences they have had.
Furthermore, the study highlights the importance of customer retention and loyalty for the long-term success of the company. These factors are closely linked to customer satisfaction, which plays a crucial role in developing and maintaining customer loyalty. Additionally, the study reveals that the CSR practices of select hotels in Pampanga have a significant impact on branding and customer satisfaction.
Considering the implications derived from the study's findings, it is recommended that these insights be reflected upon and utilized to further improve CSR practices. By doing so, the hotels can effectively maintain their branding efforts and enhance customer satisfaction. These findings provide valuable guidance for ongoing efforts to ensure that the hotels continue to uphold their social and ethical responsibilities while meeting the expectations of their customers.
This study is limited to 100 employees and 100 customers from each of the DOT accredited hotels in Clark Economic Freeport Zone, Pampanga, the Philippines. However, it is worth noting that the cooperation of some guests left much to be desired.