LAUSR

Abstract In this research two concepts of current relevance in the management literature are related, such as Corporate Social Responsibility (CSR) and green human resource management (GHRM). So far, research in both fields has been developed in parallel; However, we consider that it is necessary to deepen the connection between both variables and their impact on the environmental and financial outcomes of firms. This paper aims to analyze the relationship between CSR and firm performance, considering on the one hand the direct relationship, and on the other hand, the possible mediation in said relationship of some variables such as GHRM and environmental outcomes. A variance-based structural equation modeling (Partial Least Squares) was applied to a sample of Spanish hotel firms. The results obtained show the existence of a direct and positive relationship between CSR and performance. In addition, we have found an indirect effect on the aforementioned relationship through the mediation of GHRM and environmental outcomes. The results of this study make several contributions to the CSR and GHRM literature, as well as practical contributions for managers.