Search Results (2,568)

Corporate social responsibility (CSR) is increasingly understood as a strategic factor associated with corporate reputation, stakeholder relationships, and consumer attitudes toward socially responsible brands. The aim of this study is to analyze CSR from two complementary perspectives: from the corporate perspective, to examine the extent to which medium-sized and large industrial enterprises operating in Slovakia declare the integration of CSR into their strategy or business practice, and from the consumer perspective, to determine how declared preferences for socially responsible brands differ across generational cohorts of customers. The research is based on two separate questionnaire surveys conducted between December 2024 and May 2025: one focused on consumers and the other on representatives of industrial enterprises. The consumer sample consisted of 331 respondents from the Baby Boomer, X, Y, and Z generations, while the corporate sample included 103 medium-sized and large industrial enterprises. The data were analyzed using descriptive statistics, the chi-square test of independence, and Cramer’s V. The results show that 82.47% of the surveyed enterprises declared some level of engagement in CSR, either as a strategic element or as an emerging component of business practice. The most frequently reported CSR priorities were environmental protection, employee support, and ethical business conduct. The consumer part of the research demonstrated a statistically significant relationship between generational affiliation and declared preference for socially responsible brands (χ² = 49.62; df = 12; p = 0.0000016), with Cramer’s V = 0.226 indicating a weak-to-moderate association. Since the study is based on declared attitudes and respondents’ self-assessment, its findings cannot be interpreted as evidence of actual consumer purchasing behavior or as an objective verification of the quality of enterprises’ CSR activities. The contribution of the study lies in the parallel examination of the corporate and consumer perspectives on CSR in the context of a smaller Central European economy and in highlighting the importance of generational segmentation for the development of CSR strategy and communication. Full article

The aim of the article is to analyze the impact of selected corporate social responsibility (CSR) initiatives in the area of human rights on the decisions regarding employer choice made by representatives of Generation Z. A survey was conducted among students at Polish universities, who belong to Generation Z, including both those currently employed and those soon to enter the labor market, and builds on previous research and analyses conducted by the authors. The study focused on analyzing selected CSR initiatives related to respect for human rights and their potential impact on the respondents’ choice of employer. The varied results in the statistical models point to the complex nature of the relationships under study. The application of various analytical methods has shown that the impact of the analyzed variables is not always direct or linear. The results confirm the significance of all the CSR initiatives analyzed, and the evaluation of these initiatives varies both among employed and unemployed respondents and according to educational background. Respondents’ willingness to accept employment increases under the influence of factors such as salary and opportunities for professional development, while the impact of CSR is minimal. The results indicate that CSR initiatives in the area of human rights are perceived by employed members of Generation Z, as well as those who will soon enter the labor market, as a factor that has only a minor influence on employment decisions. The findings provide practical guidance for employers on shaping CSR strategies and employer branding initiatives tailored to the needs and values of Generation Z. Full article

This paper explores the relationship between institutional governance quality (IGQ), digital transformation, and corporate social responsibility (CSR) performance in a fragile institutional environment. The study employs an unbalanced panel dataset comprising 473 firm-year observations from firms listed on the Palestine Exchange over the period 2014–2024 and uses fixed-effects regression analysis, robustness tests, and System GMM estimation to ensure the reliability of the findings. The results reveal a significant and robust positive association between institutional governance quality and CSR performance, indicating that higher levels of governance quality are associated with greater corporate engagement in CSR activities. Furthermore, the baseline fixed-effects results show that digital transformation significantly strengthens the positive relationship between institutional governance quality and CSR performance, suggesting that technological progress enhances transparency, information exchange, and institutional monitoring, thereby improving the effectiveness of governance mechanisms in promoting CSR. Robustness tests confirm the stability of the baseline findings, while the dynamic System GMM estimation provides additional evidence after accounting for endogeneity and the persistence of CSR performance. These results indicate that CSR performance exhibits strong persistence over time and that the moderating role of digital transformation becomes more nuanced under a dynamic specification. The study contributes to the literature by providing empirical evidence from a fragile emerging economy that remains underrepresented in governance and CSR research. In addition, the findings offer important policy implications by highlighting the complementary roles of institutional governance quality and digital transformation in promoting CSR and supporting sustainable digital transformation in developing economies. Full article

As sustainability reporting increasingly supports financial innovation by facilitating ESG-oriented investment, sustainable finance, and more informed capital allocation, understanding the governance factors associated with corporate social responsibility (CSR) disclosure has become increasingly important. This study examines the association between board of directors’ foreign experience and CSR disclosure among non-financial listed firms in Vietnam. Drawing on Upper Echelons Theory and Legitimacy Theory, the study argues that directors with international education and/or professional work experience possess broader governance perspectives, greater familiarity with global sustainability practices, and stronger awareness of stakeholder expectations, which may be associated with more transparent CSR disclosure. The study is based on a sample of 499 non-financial firms listed on the Ho Chi Minh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) during the 2015–2019 period, comprising 1185 firm-year observations. Information on board of directors’ foreign experience was manually collected from annual reports, corporate governance reports, and company websites. The findings indicate that board of directors’ foreign experience is positively associated with both the extent and quality of CSR disclosure. The study contributes to the corporate governance, sustainability, and financial innovation literature by providing one of the first empirical examinations of the relationship between board of directors’ foreign experience and CSR disclosure in Vietnam. The findings also offer practical implications for firms, investors, and policymakers seeking to strengthen sustainability reporting, improve transparency, facilitate access to sustainable finance, and promote innovative governance practices in emerging and transition economies. Full article

This article examines the persistent gap between the formal recognition of work–life balance (WLB) policies and their effective implementation in Italy, within the broader European framework of gender equality. It adopts a multi-level approach that integrates the analysis of EU policy developments—particularly Directive (EU) 2019/1158—with pandemic-related dynamics and organizational practices The study is based on a combined methodology, including policy analysis, recent statistical evidence, and an original empirical dataset on corporate initiatives, focusing on the Code of Corporate Self-Regulation on Maternity. The findings indicate that, despite significant regulatory advances, structural, cultural, and institutional constraints continue to limit the accessibility and uptake of WLB measures in Italy. These shortcomings were further exacerbated during the pandemic, which intensified unpaid care burdens and reinforced traditional gender roles. Company initiatives show uneven levels of engagement and are often driven by organizational capacity rather than a substantive commitment to gender equality. Overall, the study highlights that the effectiveness of WLB policies depends on the interaction between institutional capacity, cultural norms, and governance arrangements. It concludes that bridging the gap between formal rights and everyday practices requires a shift toward integrated strategies based on social investment, coordinated governance, and shared responsibility. Full article

The rise of e-commerce live-streaming has reshaped the communication of product quality and corporate social responsibility (CSR) information, making consumer reference quality an important factor in supply chain operational decisions. This paper investigates how the reference quality effect influences CSR efforts, the manufacturer’s quality effort, and profits among supply chain members, and compares dynamic decisions and equilibrium outcomes across three sale modes: traditional e-commerce mode (mode T), brand-led self-streaming mode (mode B), and influencer live-streaming mode (mode I). We develop a differential game model for a two-echelon supply chain comprising a manufacturer and a brand owner to derive optimal decisions and equilibrium outcomes and compare them across these modes. We then introduce a reward–penalty contract supported by blockchain technology to examine its role in improving supply chain coordination under decentralized decision making. The results show that a stronger reference quality effect encourages the manufacturer to increase quality effort but reduces the CSR efforts of both the manufacturer and the brand owner, as well as live-streaming effort. Among the three sale modes, mode I induces the highest levels of the manufacturer’s quality effort and CSR effort by both members, and leads to the greatest accumulation of brand reputation. However, the manufacturer’s profit ranking across sale modes is conditional. When the demand enhancing effect of influencer effort is limited and the reference quality effect is strong, the manufacturer may earn a higher profit in mode B than in mode I. Although the reward–penalty contract enhances the manufacturer’s CSR and quality effort, excessive reward–penalty intensity increases the manufacturer’s cost burden and may reduce its profit below the level achieved under decentralized decision making. Blockchain technology enhances the effectiveness of the reward–penalty contract in coordinating the supply chain, thereby further increasing total supply chain profit under contract coordination. When blockchain plays a sufficiently strong role, total supply chain profit under the contract may even exceed that under centralized decision making without blockchain. Full article

This study examines the relationship between environmental, social, and governance (ESG) performance and corporate tax avoidance and investigates whether carbon performance serves as a transmission mechanism linking the two. Using an international panel of 15,840 firm-year observations from 1584 listed firms across 52 countries during the 2015–2023 period, the analysis employs random-effects generalized least squares (GLS), mediation analysis, instrumental variable (2SLS), and System Generalized Method of Moments (GMM) estimations. The results show that stronger ESG performance is associated with lower book–tax differences (BTD), indicating reduced corporate tax avoidance. Carbon performance is positively associated with ESG performance and partially mediates the ESG–tax avoidance relationship, explaining approximately 14% of the total effect. Additional analyses reveal that the Environmental pillar is the primary driver of this mediation mechanism, while the relationship is stronger among firms with higher governance quality. The findings remain robust to alternative measures of tax avoidance and sustainability performance, lagged specifications, instrumental variable estimation, and dynamic panel models. Overall, the study provides international evidence that environmental performance represents an important, though partial, pathway through which ESG engagement promotes more responsible corporate tax behavior, offering practical implications for policymakers, investors, and corporate managers seeking to strengthen sustainability, transparency, and fiscal accountability. Full article

This study examined the extent to which corporate social responsibility (CSR) dimensions shaped hotel reputation (REP) through customer trust (TRU), and whether customer engagement (ENG) moderated this relationship in the Mekong Delta context. Although prior studies had acknowledged the importance of CSR in shaping customer perceptions, they had paid limited attention to the distinct effects of multidimensional CSR and the conditions under which TRU was transformed into REP. A structured questionnaire survey was administered to 874 hotel guests in the Mekong Delta, Vietnam. The measurement scales were adapted from previous studies and refined through a pilot test. Partial least squares structural equation modeling (PLS-SEM), together with bootstrapping, was used to test the direct, mediating, and moderating effects. CSR dimensions exhibited heterogeneous effects. Customer-oriented responsibility had the strongest impact on both TRU and REP, followed by environmental and economic responsibilities. Legal responsibility directly enhanced REP but did not significantly affect TRU, whereas community responsibility strengthened TRU without directly influencing REP. TRU significantly improved REP and mediated most CSR–REP relationships. ENG positively moderated the TRU–REP link, amplifying reputational outcomes. The study contributed to CSR and hospitality research by modeling CSR as a multidimensional construct and by identifying ENG as a boundary condition that strengthened the TRU–REP mechanism. Managers should prioritize customer-focused CSR and enhance engagement to maximize reputational gains. Full article

The transition to a circular economy (CE) in the automotive sector is increasingly critical amid rising resource pressures and climate imperatives. In India, this shift is influenced by regulatory initiatives, corporate sustainability goals, and life-cycle-wide environmental challenges. However, current studies remain fragmented, often neglecting the linkages between policy drivers, material issues, and firm-level responses. This study aims to evaluate how CE strategies are operationalized across the Indian automotive value chain using a Drivers–Materiality–Response (DMR) analytical framework. A multiple-case qualitative analysis was conducted involving six major automotive firms and associated ecosystem actors, with data sourced from corporate reports, national policies, and third-party assessments from 2018 to 2024. Semi-structured interviews with 11 industry experts were incorporated to strengthen triangulation, validate firm-level circular economy claims, and support the reliability of the DMR-based interpretation. Findings reveal strong alignment with national CE policies among leading firms, particularly Tata Motors and Mahindra, with comprehensive integration of electrification, battery reuse, zero-waste goals, and digital mobility solutions. However, challenges remain in end-of-life vehicle (ELV) formalization and circularity in downstream systems. The DMR model effectively bridges gaps in existing frameworks by offering a life-cycle-based lens that links Environmental, Social and Governance (ESG), Life Cycle Assessment (LCA), and policy–firm dynamics. The study contributes a scalable diagnostic tool for assessing CE maturity in emerging economies. While limited by reliance on secondary data, the triangulated approach enhances reliability and provides actionable insights for policymakers and industry leaders. Full article

This research investigates how CE initiatives, interpreted as manifestations of corporate social responsibility, shape green value co-creation, green collaborative culture, and green supply chain integration across both supplier and customer contexts. The proposed conceptual framework also explores the possibility that digital maturity can moderate these interrelations, based on signaling theory. Empirical results, obtained through PLS SEM and NCA on a data sample of 493 suppliers and customers, confirm that CE practices have a significant positive impact on green value co-creation, which, in turn, influences the green collaborative behavior of the actors and the integration of the supply chain. The moderating role of digital maturity is reinforced in the linkages between green value co-creation, collaboration, and integration. Thereby, their effectiveness is strengthened. This study adds to the literature by proposing an integrative relationship between CE practices and outcomes within the supply chain dyad, offering a rare empirical study of relationships between suppliers and organizations in an emerging economy, and shedding light on the boundary condition of digital maturity within these relationships. The results have significant implications for managers seeking to maximize their sustainability performance through circular practices and digital capabilities. Full article

Public Relations (PR) is the strategic role of communication between an organization or public actor and the publics on whose recognition, trust and consent its operation depends. The field encompasses media relations, internal and employee communication, public affairs and government relations, crisis and reputation management, community relations and corporate social responsibility, investor relations, marketing communications, political communication, digital and platform engagement, and the communication of activist and non-governmental organizations. PR scholarship draws on sociology, political philosophy, organizational studies, rhetoric and media studies to examine how organizations construct, sustain and contest their legitimacy in the public sphere. The dominant theoretical framework of the late twentieth century, the Excellence Theory developed by James Grunig and colleagues, defined PR as the symmetrical management of relationships with strategic publics; the field has since broadened to include relational, dialogic, rhetorical, situational, contingent and critical approaches, alongside frameworks grounded in stakeholder theory, institutional analysis and emerging work on public legitimacy. Contemporary PR operates within a hybrid media environment shaped by digital platforms, algorithmic visibility, generative artificial intelligence and the structural erosion of institutional trust. It is simultaneously a professional industry of significant global economic scale and a contested civic function whose democratic role, ethical foundations and disciplinary boundaries remain the subject of active scholarly debate. Full article

In this study, we examine the impact of corporate social advocacy campaigns on customer behavior, a subject which has garnered increasing interest yet remains in need of empirical evidence. We employ the Elaboration Likelihood Model (ELM) to assess the relationship between corporate social advocacy and customer citizenship behavior while considering the mediating effects of brand attachment and electronic word of mouth. Adopting a quantitative approach using Partial Least Squares–Structural Equation Modeling and a convenience sampling method, we questioned a total of 219 university-level students via a survey. University students are theoretically relevant, as they are digitally active, socially conscious, and engaged in relational rather than transactional institutional relationships, which heightens their sensitivity to advocacy initiatives and their likelihood of exhibiting extra-role behaviors. Our results show that the social advocacy of universities can directly impact the extra-role behavior of their students, which can manifest in their behaviors (i.e., helping others, providing feedback, and advocacy for the organization). These findings are beneficial for scholars as well as practitioners in academia (i.e., managers and marketing departments). Genuine, value-driven, and socially just advocacies can be enhanced with proper messaging, providing better strategic positioning for universities as socially responsible and conscious organizations, in keeping with the values of younger generations. This indicates that corporate involvement could primarily drive long-term brand success and consumer trust. Full article

Over-the-counter (OTC) hearing aids offer a cost-effective solution for adults with mild-to-moderate hearing loss, whereas their market penetration remains low despite regulatory support and technological advancements. In this paper, we analyze OTC hearing aid patients’ behavior and experiences of integrating them into sustainable healthcare logistics across China. As an econometric toolkit, we use multiple linear regression models for the purpose of predictive modeling and hearing aid policy formulation. The focus is on patient awareness and attitudes towards the role of corporate social responsibility (CSR) in shaping sustainable purchase decisions. This study also examines the challenges related to insufficient Chinese hearing-impaired patients’ understanding of some trusted sales channels (TSCs) like digitization-driven platforms. The outcomes show that CSR initiatives increase purchase intention. In contrast, we observe that reliance on non-traditional TSCs may be associated with failure to build patient confidence in comparison with hospital-recommended brands of OTC hearing aids. From a strategic healthcare economic perspective, we highlight the potential of the healthcare market with a growing aging population and rising demand for equitable hearing solutions. The transferable framework provides insights for policymakers regarding healthcare accessibility and affordability in China to bridge the gap between market offerings and patient needs. Full article

Digital activities of statutory bodies are an emerging area in environmental governance and green information systems (Green IS) research. Copyright societies in India, under Section 33 of the Copyright Act, 1957, are crucial gatekeepers of the cultural economy and manage royalties on behalf of millions of creators through vital web portals. In this study, we examine the interface between their statutory role and digital environmental accountability, filling a research void at the interface of information management, sustainability, and policymaking. The researcher undertook website carbon auditing to determine the emissions of all seven registered copyright societies and found that 66.7% have high-emitting websites, with an average emission rate of 2.49 g CO₂ per page view, compared to the benchmark of 0.615 g CO₂ per page view for compliant websites. Significantly, there is a policy void: while societies are subject to detailed rules on financial and tariff matters, there is no statutory requirement on the sustainability of their digital operations. Our analysis shows that green hosting is insufficient and that there is a risk of symbolic compliance, thereby extending Green IS theory to statutory digital ecosystems. The researcher recommends theoretically informed interventions that include amending the Copyright Rules to require digital carbon statements, using existing corporate social responsibility (CSR) requirements, green procurement, and developing a Green IS governance model that is applicable to digital infrastructure in the public sector. Full article

The study examines the relationship between Corporate Social Responsibility (CSR) adoption and firms’ future CSR investment, with a particular focus on the mechanisms and conditions that shape this relationship, drawing on the business case perspective and the resource-based view. A quantitative research design was employed using survey data collected from 568 business executives in Greece. Structural Equation Modeling (SEM) was applied to test the proposed relationships. The findings indicate that CSR adoption has a significant positive impact on future CSR investment, confirming that CSR engagement evolves into a sustained strategic commitment. Perceived benefits are found to play significant mediating roles, suggesting that firms increase future CSR investment when they recognize the value generated by CSR. In contrast, institutional barriers negatively moderate this relationship, weakening the effect of CSR adoption. The study demonstrates that the continuation of CSR investment is driven by internal reinforcement mechanisms and external conditions rather than purely by financial constraints. It offers empirical evidence that CSR adoption initiates a self-reinforcing process supported by perceived value decisions. The findings provide practical insights, emphasizing the importance of strengthening institutional frameworks and enhancing the perceived benefits of CSR to foster long-term investment in sustainable business practices. Full article