CORPORATE SOCIAL RESPONSIBILITY DIMENSIONS AND FINANCIAL PERFORMANCE: THE MODERATING ROLE OF MANAGERIAL COMPETENCE IN SOMALI MANUFACTURING FIRMS
Purpose: this study aimed to examine the effects of the four dimensions of corporate social responsibility economic, legal, ethical, and philanthropic responsibilities on the financial performance of manufacturing firms in Mogadishu, Somalia, while assessing the moderating role of managerial competency. Design/Methodology/Approach: the study used a quantitative approach and cross-sectional explanatory research design. Data were collected through a survey of 200 respondents randomly selected from eight manufacturing firms. Exploratory and confirmatory factor analyses were conducted to validate the constructs, and Hayes’ process macro was applied to test the moderation effects using regression analysis. Findings: the results revealed that ethical, legal, and philanthropic responsibilities had negative effect on financial performance, whereas economic responsibility had a strong positive effect. The results confirmed managerial competence significantly moderate all relationships mitigating the negative impacts of ethical, legal, and philanthropic responsibilities and amplifying the positive effect of economic responsibility on financial performance.