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135 Results Found

  • Article
  • Open Access
5 Citations
3,712 Views
23 Pages

14 December 2023

Earlier research has shown that the makeup of the corporate board is a crucial predictor in meeting stakeholder accountability expectations through voluntary Corporate Social Responsibility (CSR) disclosure. Though scholars have identified substantia...

  • Review
  • Open Access
2 Citations
4,001 Views
16 Pages

2 October 2024

In the evolving landscape of corporate governance, the role of Top Management Teams (TMTs) has transcended traditional decision-making paradigms, becoming integral to the implementation of Corporate Social Responsibility (CSR). While the existing lit...

  • Article
  • Open Access
2 Citations
1,934 Views
13 Pages

5 November 2024

Shaping green employees is a source of sustainable competitive advantage for enterprises. However, previous studies have lacked consideration of the moral aspects of employee green behavior (EGB), thus ignoring the mechanism of employee moral psychol...

  • Article
  • Open Access
56 Citations
6,282 Views
15 Pages

5 March 2020

Nowadays, corporate social responsibility is an important factor in sustainable growth. The paper aims to examine the relationship between selected characteristics of firms (firm age, firm size, firm performance, and gender diversity of boards) and t...

  • Article
  • Open Access
11 Citations
3,345 Views
16 Pages

23 August 2022

Corporate social responsibility (CSR) activities are affected by the national system, and the social and cultural environment to which a firm belongs. This study investigates whether the characteristics of an audit committee (AC) such as independence...

  • Article
  • Open Access
16 Citations
6,124 Views
17 Pages

The Influence of the Characteristics of the National Business System in the Disclosure of Gender-Related Corporate Social Responsibility Practices

  • Marcelle Colares Oliveira,
  • Manuel Salgueiro Rodrigues Júnior,
  • Sérgio Henrique De Oliveira Lima and
  • George Alberto De Freitas

17 April 2018

We analysed the influence of the characteristics of national business systems on the disclosure of gender-related corporate social responsibility practices by 150 companies in Latin America that signed the Declaration of Support for Women’s Empowerme...

  • Article
  • Open Access
2 Citations
2,514 Views
22 Pages

In recent years, businesses have faced increasing pressure from consumers, investors, and regulators to prioritize sustainability, ethics, and transparency. Consequently, Corporate Social Responsibility (CSR) is growing and companies are integrating...

  • Article
  • Open Access
46 Citations
7,344 Views
21 Pages

CEO Characteristics, Family Ownership and Corporate Social Responsibility Reporting: The Case of Saudi Arabia

  • Shaker Dahan AL-Duais,
  • Ameen Qasem,
  • Wan Nordin Wan-Hussin,
  • Hasan Mohamad Bamahros,
  • Murad Thomran and
  • Abdulsalam Alquhaif

5 November 2021

Only a few studies have investigated the association between the characteristics of the chief executive officer (CEO) (i.e., tenure and local or expatriate) and corporate social responsibility (CSR) reporting. Our study adds to the fledgling literatu...

  • Review
  • Open Access
313 Views
27 Pages

9 January 2026

Corporate Social Responsibility (CSR) in China has evolved from reproducing Western-centric frameworks to engaging with the institutional and political particularities that shape how CSR is reconfigured and practiced. Yet few studies have critically...

  • Article
  • Open Access
66 Citations
4,992 Views
18 Pages

2 November 2018

This study attempted to investigate the influence of managerial humanistic attention on corporate social responsibility. Drawing upon humanistic value, upper echelons theory and behavior decision theory, we developed and tested hypotheses using secon...

  • Article
  • Open Access
4 Citations
4,093 Views
23 Pages

This study investigates the relationship between corporate social responsibility performance and financial performance among firms listed on the Johannesburg Stock Exchange in South Africa. Utilising a multi-metric approach, the research incorporates...

  • Article
  • Open Access
44 Citations
12,968 Views
19 Pages

23 May 2020

This study aims to take another look at corporate social responsibility (CSR) dimensions in airline industries and identify the moderating effects of socio-economic characteristics on customer loyalty. We applied Carroll’s four CSR dimensions a...

  • Article
  • Open Access
10 Citations
3,822 Views
16 Pages

16 June 2021

Understanding how managers perceive risks in the decision-making process of corporate social responsibility (CSR) disclosure is vital, especially in sectors with high social and environmental demands on sustainability. The main aim of this study was...

  • Article
  • Open Access
830 Views
21 Pages

This study uses a dataset of conventional banks from 2010 to 2022 to investigate the moderating effect of board characteristics (BC) on the relationship between corporate social responsibility (CSR) and bank stability in the MENA region. Bank stabili...

  • Article
  • Open Access
18 Citations
4,412 Views
19 Pages

27 September 2024

This study examines how committees’ characteristics affect business performance (BuPE) in Saudi Arabia. Moreover, this study investigates the connection between BuPE and Environmental Sustainability (ESG), as determined by Corporate Social Resp...

  • Article
  • Open Access
2 Citations
4,383 Views
22 Pages

31 August 2024

The impact of corporate governance mechanisms has been examined directly and independently, considering that such characteristics compete to explain environmental, social, and governance (ESG) performance. However, the nexus may be more complex than...

  • Article
  • Open Access
4 Citations
1,916 Views
12 Pages

Environmental investment of companies can not only bring profits to firms but also contribute to environmental protection. However, little is known about how chairperson characteristics affect companies’ decisions on environmental investment. T...

  • Article
  • Open Access
3 Citations
2,199 Views
19 Pages

14 June 2024

The debate on how corporate social responsibility (CSR) responds to and reacts to the increasing economic policy uncertainty (EPU) is still unsettled. The present study sheds light on the curvilinear relationship between EPU and CSR, employing the pr...

  • Article
  • Open Access
69 Citations
12,268 Views
22 Pages

Do CSR Activities Increase Firm Value? Evidence from the Korean Market

  • Chune Young Chung,
  • Sangjun Jung and
  • Jason Young

4 September 2018

Corporate social responsibility has recently become a new metric of corporate performance. Some argue that corporate social responsibility should be used not only for corporate image improvement, but also as a major competitive strategy. Given this p...

  • Article
  • Open Access
32 Citations
4,826 Views
23 Pages

Which Are the Main Factors Influencing Corporate Social Responsibility Information Disclosures on Universities’ Websites

  • Raquel Garde Sanchez,
  • Manuel Pedro Rodríguez Bolívar and
  • Antonio Manuel López Hernandez

Universities are now becoming more active in the field of Corporate Social Responsibility (CSR). Nevertheless, they do not appear to be granting the same degree of importance to the dissemination of these activities. This article analyses the volunta...

  • Article
  • Open Access
53 Citations
17,136 Views
16 Pages

Cause Related Marketing among Millennial Consumers: The Role of Trust and Loyalty in the Food Industry

  • Marco Lerro,
  • Maria Raimondo,
  • Marcello Stanco,
  • Concetta Nazzaro and
  • Giuseppe Marotta

20 January 2019

The current study investigates the willingness of Millennial consumers towards several corporate social responsibility initiatives carried out by food companies. More specifically, it explores four cause related marketing campaigns implemented by foo...

  • Article
  • Open Access
2,514 Views
21 Pages

5 September 2024

While there has been a steady stream of research on chief technology officers (CTOs), studies specifically examining the expanding role of CTOs, particularly in the areas of environmental, social, and governance (ESG), remain scarce. Despite extensiv...

  • Article
  • Open Access
117 Citations
33,381 Views
36 Pages

Measurement of Corporate Social Responsibility: A Review of Corporate Sustainability Indexes, Rankings and Ratings

  • Borja Diez-Cañamero,
  • Tania Bishara,
  • Jose Ramon Otegi-Olaso,
  • Rikardo Minguez and
  • José María Fernández

10 March 2020

Companies are currently changing their traditional role in society and transforming it into a proactive role in which their operations generate social and environmental positive impacts. Corporate Social Responsibility (CSR) has evolved from simple p...

  • Review
  • Open Access
5 Citations
3,616 Views
15 Pages

14 December 2021

Over the years, the idea of corporate social responsibility has attracted the interest both of practitioners and researchers. While a discourse has occurred in the context of the meaning of Corporate Social Responsibility (CSR), there is no extensive...

  • Article
  • Open Access
22 Citations
5,949 Views
12 Pages

Differences in Attitude to Corporate Social Responsibility among Generations

  • Jelena Titko,
  • Anna Svirina,
  • Tatjana Tambovceva and
  • Viktorija Skvarciany

1 October 2021

The purpose of the study is to investigate the employees’ attitudes to CSR practices and reveal the differences in staff perceptions within different groups of responadents. The tasks to be accomplished are: (1) to investigate the differences of CSR...

  • Article
  • Open Access
25 Citations
4,800 Views
16 Pages

27 August 2020

Although a large number of studies describe sustainability in horticulture for individual crops or use individual sustainability characteristics as examples, there is still a lack of information on what consumers regard as being the relevant criteria...

  • Review
  • Open Access
80 Citations
10,103 Views
30 Pages

4 July 2022

Promoting the concept and principles of sustainable development at the micro level requires that industrial companies understand and improve approaches to managing corporate sustainability. Currently, economics does not provide a universal definition...

  • Article
  • Open Access
8 Citations
5,541 Views
17 Pages

6 December 2022

This article investigates CSR issues publicized by websites, annual reports, and social responsibility reports by companies in mainland China from the perspective of corporate communication. The empirical study is surrounded by issues about the motiv...

  • Article
  • Open Access
7 Citations
5,183 Views
19 Pages

17 December 2021

Although studies on the impact of senior executives on corporate social responsibility (CSR) are relatively sufficient, they take a static perspective when investigating the different attitudes of senior executives towards fulfilling social responsib...

  • Article
  • Open Access
17 Citations
13,997 Views
22 Pages

Biomimetic Organisations: A Management Model that Learns from Nature

  • Edita Olaizola,
  • Rafael Morales-Sánchez and
  • Marcos Eguiguren Huerta

17 March 2020

Since the end of the last century, different approaches for corporate management have been appearing that try to incorporate the social advances that are being produced and disseminated thanks to the greater capacity of communication available throug...

  • Article
  • Open Access
10 Citations
5,060 Views
20 Pages

31 January 2020

The subject of this article is a determination of the potential of the prohibition of unfair commercial practice, as an institution of consumer law, established to strengthen consumers’ protection, to contribute to the achievement of corporate...

  • Article
  • Open Access
86 Citations
17,055 Views
16 Pages

17 March 2022

The aim of this research is to investigate the impact of corporate sustainability on a firm’s financial performance. It particularly investigates the effectiveness of CEO characteristics as a moderator on corporate social responsibility (CSR)&n...

  • Article
  • Open Access
2 Citations
3,238 Views
39 Pages

25 August 2025

Sierra Leone possesses distinct educational, economic, and social characteristics. Public universities in the country, funded by the government, are mandated to promote sustainable development, ethical conduct, and social welfare, aligning with natio...

  • Article
  • Open Access
8 Citations
4,309 Views
18 Pages

15 June 2021

Cultured meat is an emerging food innovation that promises to be a more sustainable alternative to conventional meat. However, despite its potential health, environmental and animal welfare benefits, research suggests that consumer acceptance of cult...

  • Article
  • Open Access
27 Citations
9,624 Views
25 Pages

21 February 2019

We examine the impact in Chinese capital markets of publishing information on corporate fraud in a corporate social responsibility (CSR) report. We develop and test two competing hypotheses of “risk reduction” and “window dressing&r...

  • Article
  • Open Access
4 Citations
4,821 Views
17 Pages

4 September 2023

This study examines the complex joint effect of firm and board characteristics on environmental, social, and governance (ESG) disclosure by Chinese listed banks, viewed from a configurational perspective. By utilizing fuzzy-set qualitative comparativ...

  • Article
  • Open Access
16 Citations
3,993 Views
15 Pages

Corporate Social Responsibility and Social Network Analysis: Unionized Workers’ Perceptions

  • Felipe Lillo-Viedma,
  • Pedro Severino-González,
  • Valentin Santander-Ramírez,
  • Leidy Y. García,
  • Nataly Guiñez-Cabrera and
  • Nicolás Astorga-Bustos

6 April 2022

Corporate social responsibility (CSR) is a concept which has been approached from various perspectives and application areas. One of these areas regards how individuals perceive this concept and how their own personal characteristics define a given v...

  • Article
  • Open Access
6 Citations
5,323 Views
22 Pages

CSR Disclosure: The IPO Case

  • Mar Arenas-Parra and
  • Susana Álvarez-Otero

27 May 2020

Corporate social responsibility (CSR) is one of the pillars of sustainable development. It is the key to operationalizing the strategic role of business in contributing towards the sustainability process. The fact that firms communicate their activit...

  • Article
  • Open Access
1 Citations
2,430 Views
28 Pages

This research examines how corporate governance (CG) affects corporate social responsibility (CSR) disclosure with government ownership as a moderation factor by analyzing panel data from 30 industrial firms listed on the Amman Stock Exchange during...

  • Article
  • Open Access
7 Citations
4,802 Views
24 Pages

1 November 2018

The purpose of this study is to examine whether for-profit firms make opportunistic use of their corporate foundations to pursue self-serving earnings objectives in China. Using data on corporate foundations and a sample of firms listed on the A-shar...

  • Systematic Review
  • Open Access
39 Citations
14,980 Views
23 Pages

Managing a Relationship between Corporate Social Responsibility and Sustainability: A Systematic Review

  • Alla Mostepaniuk,
  • Elsie Nasr,
  • Razan Ibrahim Awwad,
  • Sameer Hamdan and
  • Hasan Yousef Aljuhmani

7 September 2022

The paper is devoted to building up a comprehensive model of the relationship between corporate social responsibility (CSR) and sustainability practices based on the analysis of their main predictors to ease the process of managing CSR and sustainabi...

  • Review
  • Open Access
45 Citations
29,907 Views
31 Pages

Research Topics in Accounting Fraud in the 21st Century: A State of the Art

  • Monica Ramos Montesdeoca,
  • Agustín J. Sánchez Medina and
  • Felix Blázquez Santana

14 March 2019

Companies play a role in society that clearly goes beyond mere economic interest. Their contribution to social development and to the sustainability of the territory where they are located seems unquestionable. However, after the great financial scan...

  • Article
  • Open Access
37 Citations
14,041 Views
16 Pages

Corporate Social Responsibility (CSR) has progressively assumed a strategic role in corporate business. In this sense, the board of directors (Board) assumes a preponderant role, since they make decisions about business strategy. One considerably deb...

  • Article
  • Open Access
34 Citations
6,807 Views
23 Pages

Culture, Board Composition and Corporate Social Reporting in the Banking Sector

  • Emma García-Meca,
  • María-Victoria Uribe-Bohórquez and
  • Beatriz Cuadrado-Ballesteros

This paper contributes to the debate on the corporate governance of financial institutions, by studying the effect of different board characteristics on the level of corporate social responsibility (CSR) disclosures of banks. For that, we use a sampl...

  • Article
  • Open Access
3 Citations
3,837 Views
27 Pages

19 April 2025

This study examines the transformative potential of the Belt and Road Initiative (BRI) in enhancing the environmental, social, and governance (ESG) performance of Chinese companies, carrying significant implications for global sustainable development...

  • Article
  • Open Access
3 Citations
3,657 Views
12 Pages

The Influences of CSR’s Multi-Dimensional Characteristics on Firm Value Determination by a Fusion Approach

  • Kuang-Hua Hu,
  • Sin-Jin Lin,
  • Jau-Yang Liu,
  • Fu-Hsiang Chen and
  • Shih-Han Chen

25 October 2018

Corporate social responsibility (CSR) implementation has been widely acknowledged as playing a key part in enhancing firm value as well as achieving sustainable development. However, up to now the extant works in the literature have yielded non-concl...

  • Review
  • Open Access
4 Citations
6,614 Views
26 Pages

Corporate Social Responsibility (CSR) and its sustainability-focused communications are now recognized as essential corporate activities. As society increasingly holds firms accountable for their social, environmental, and sustainability impacts, aca...

  • Review
  • Open Access
6 Citations
6,014 Views
20 Pages

Corporate Governance Research in Asian Countries: A Bibliometric and Content Analysis (2001–2021)

  • Indah Fajarini Sri Wahyuningrum,
  • Amin Chegenizadeh,
  • Natasya Ghinna Humaira,
  • Mochamad Arief Budihardjo and
  • Hamid Nikraz

7 April 2023

Corporate failure suggests that weak corporate governance leads to frail institutions and exposes them to severe crises. Asian countries have faced financial crises in three different periods, most recently due to the COVID-19 pandemic. A crisis will...

  • Article
  • Open Access
1 Citations
1,444 Views
18 Pages

This study examines the effects of internal governance mechanisms on the issuance of green bonds and investigates whether firms issuing green bonds exhibit distinct corporate governance characteristics, especially regarding board gender diversity and...

  • Article
  • Open Access
15 Citations
8,467 Views
20 Pages

The information within this study reviews the financial management literature focusing on proponents and opponents of corporate social responsibility (CSR). We review how CSR affects different areas of corporate finance. This study’s core objec...

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