The study will examine the corporate social performance level of firms that are included in the luxury industry. This study investigates whether there is a relationship between the luxury firms level towards their level of corporate social performance. This research will use linear regression analysis as the dependent variable of corporate social performance use interval type of data, and the independent variable will use a nominal data type. There will be two models in the research. The conclusion shows the levels do not appear to affect CSP, and it may be, even though the firms have different price points, they are still seen by customers and stakeholders as firms included in the luxury industry. This means they have the same problem, visibility and therefore, instead of resulting in variation, it results in similar CSP. The findings imply that managers in luxury firms do not need to be concerned about improving their corporate social performance because the differences in CSP between the highest and lowest levels are insignificant.

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Kinanti, S. P. (2018). The Effects of luxury firm level within the luxury industry on the level of corporate social performance. International Journal of Business and Administrative Studies, 4(6), 280-293 doi: https://dx.doi.org/10.20469/ijbas.4.10005-6