This research aims to describe and analyze the evolution of the relationship between business ethics and Corporate Social Responsibility (CSR) and its impact on modern corporate business practices. The method used is a literature review with data collection from reputable journal databases such as Scopus, Google Scholar, and ScienceDirect and then selected based on topic relevance and methodological quality. The data obtained was analyzed qualitatively to identify concepts related to the relationship between business ethics and CSR, look at existing empirical studies, and summarize relevant findings. The results show that there is a paradigm shift from separate social responsibility to full integration of business ethics and sustainability in core corporate strategies. This is driven by global factors and rising stakeholder expectations. The global implications of this research are that it provides guidance and insights for companies in developing CSR policies that are more effective and responsive to social and environmental issues, as well as enhancing corporate social responsibility globally. This research provides an accurate and well-established picture of the relationship between business ethics and CSR in the current context and can serve as a strong foundation for sustainable and responsible business decision-making.
 
 Keywords: Corporate Social Responsibility, Business Ethics, Sustainability, Evolution

Abstract: Corporate Social Responsibility (CSR) is recognized as a strategic and long-term investment that brings about various economic advantages for companies. Consistent implementation of CSR not only enhances consumer preference for products but also attracts interest from potential investors, making CSR an innovative and continuous marketing tool that significantly contributes to a company's success. This paper explores the impact of Corporate Social Responsibility Disclosure (CSRD) and Leverage on Firm Value, with Profitability acting as the moderating variable. Analytical tools such as Moderated Regression Analysis (MRA) and Multiple Linear Regression are employed in this study, utilizing a dataset covering 68 firm-years of information from listed companies in Indonesia, including CSR reports from 2012 to 2015.The findings reveal that leverage has a substantial influence on firm value, whereas CSRD alone does not exhibit a significant effect on firm value. Additionally, the profitability variable is identified as an effective moderator, strengthening the correlation between corporate social responsibilities and firm value, as well as reinforcing the relationship between leverage and firm value. These results have critical implications for practitioners, especially in shaping CSR disclosure strategies to effectively address firm value considerations. Keywords: corporate social responsibility, firm value, leverage, profitability.

Corporate social responsibility (CSR) and green marketing are crucial for promoting ethical and sustainable company practices. This review article offers a thorough examination of the relationship between green marketing and CSR, examining the historical progression, theoretical foundations, and tactical ramifications of green marketing for various businesses. It emphasizes the difficulties of "greenwashing," the significance of transparency, and the necessity of striking a balance between business objectives and sustainability aims. The study clarifies how government regulations and incentives influence green marketing and corporate social responsibility (CSR) practices, highlighting the significance of legal frameworks, tax breaks, and public‒private partnerships. With an emphasis on new tactics, projected shifts in consumer needs, and prospective areas for further study and development, future trends and prospects in green marketing and CSR should be investigated. With an emphasis on consumer behavior, innovative sustainable packaging, and the effect of CSR on staff engagement, more research and collaboration are needed to develop green marketing and CSR practices. Businesses looking to maximize their positive impact and governments trying to create inclusive and successful sustainability legislation can both benefit from its insightful advice. We can all contribute to a greener and more socially responsible world by making sustainability a core value and encouraging cooperation.

the role of corporate social responsibility (CSR) in consumer decision-making within the context of sustainable commerce. With increasing awareness of environmental and social issues, consumers are placing greater emphasis on ethical and sustainable practices when making purchasing decisions. the impact of CSR initiatives on consumer behavior and preferences, as well as the implications for businesses operating in today's marketplace. Through a review of existing literature and empirical research, this paper investigates the various dimensions of CSR, including environmental sustainability, social responsibility, and ethical business practices, and their influence on consumer perceptions and preferences. By examining case studies and survey data, the study identifies key factors that shape consumer attitudes towards CSR, such as brand reputation, product quality, and perceived social and environmental impact.

This abstract aims to explore the vital connection between marketing ethics and clients' satisfaction. Ethics in marketing refers to the moral principles and values that guide marketers in their decision-making processes and interactions with clients. One of the fundamental aspects of marketing ethics is the truthful and accurate representation of products or services. Misleading or deceptive marketing practices erode clients' trust and can lead to dissatisfaction. Additionally, marketers need to respect clients' privacy and handle their personal information with utmost care. Ethical data collection and usage practices not only protect clients' privacy rights but also contribute to their satisfaction. Moreover, corporate social responsibility (CSR) plays a vital role in marketing ethics. Clients are increasingly concerned about the social and environmental impact of the organizations they engage with. Ethical marketing involves incorporating CSR initiatives into business strategies, addressing societal concerns, and demonstrating a commitment to sustainability. In conclusion, marketing ethics significantly influence clients' satisfaction by fostering trust, transparency, and fairness. Adhering to ethical principles in marketing ensures accurate product representation, respect for privacy, avoidance of manipulative tactics, and incorporation of CSR initiatives. Organizations that prioritize marketing ethics not only enhance clients' satisfaction but also establish long-term relationships, resulting in sustainable business growth.

The present study examines the effects of sustainable corporate social responsibility (CSR) practices on impulse buying intention through the moderating role of social media advertising. We employ non-probability sampling techniques, specifically purposive and convenience sampling, to gather data from 686 university students and consumers in China. The Partial Least Squares Structural Equation Modeling (PLS-SEM) technique was employed for an empirical analysis using SmartPLS software version 4. The study findings revealed a significant positive association between sustainable CSR practices (including environmental, economic, and social well-being aspects) and impulse buying intention. The additional results show that social media advertising significantly positively moderates the association between economic aspects, environmental well-being, and impulsive buying intention. However, the moderating influence of social media advertising was insignificant in the relationship between social well-being and impulsive buying intention. This research delves into the importance of companies establishing a workable system of CSR practices and the role of effective initiatives in implementing these policies. The study demonstrates that CSR practices have a broader impact on marketing strategies than previously assumed and have become essential for a company’s ability to maintain strong relationships with stakeholders, including consumers. These CSR practices significantly influence consumer purchasing behavior, which is critical for a company’s sustainable growth and expansion. Further, this study recommends the use of social media to enhance the positive image of an enterprise through marketing and sustainable corporate development through CSR practices.

Few studies have focused explicitly on the management, involvement and engagement of employees in relation to Corporate Marketing and Corporate Social Responsibility (CSR). Focusing upon two case studies from the oil industry, we investigate the impact of three kinds of ethical climate on employee participation in ethical value setting within a Corporate Marketing and CSR context. We develop a conceptual framework that indicates connections between perceptions of ethical climate in the work place and levels of ethical empowerment on employee commitment, and its effects, in turn, on CSR beliefs and intentions. Managerial implications of our findings relating to CSR include: (i) need for a balance between differing types of internal ethical environments to best support socially responsible intentions; (ii) that there are potentially two differing types of commitment to ethical values within an organization with the greater need for affective commitment; (iii) requirement for an effective monitoring program to understand employee ethical and moral values aiding alignment between employee values and organizational values to ensure maximum strategic impact.

The purpose of this research article is to find out the concept of Governance / Corporate social responsibility (CRS) and ethics in strategic management in the field of education. Corporate governance is a set of rules that govern the relationship between shareholders, managers, creditors, employees, and other stakeholders to balance their rights and obligations. Corporate social responsibility (CRS) is an activity carried out by companies as a form of supporting sustainable economic development through community or global empowerment. Management ethics is a process and effort in order to examine the truth about managerial practices that are used as guidelines for a person in carrying out and determining decisions in the organization. Ethics is not only necessary in social life, but in the world of management and business, ethics is also necessary in order for organizations to organize moral systems prepared to limit the actions of people.

This article theoretically proposes and empirically verifies an understudied issue in the business ethics (BE) and corporate social responsibility (CSR) literature—how moral degradation (MD) in a society influences the relationship between BE or CSR and firm performance (i.e., corporate legitimacy and competitive advantage). Building on strategic choice theory, we propose that both BE and CSR become more important in enhancing business success when the perceived MD is heightened. Our analysis of 300 firms operating in China statistically confirms our hypotheses: first, under high MD, firms’ engagement in CSR results in higher corporate legitimacy and competitive advantage, and second, their adherence to ethical business codes leads to higher corporate legitimacy. We conclude the article by outlining the implications for both theory and practice.

Initially, corporate social responsibility (CSR) implementation was a voluntary commitment of the company to the environment and to society. However, nowadays, the implementation of CSR becomes a corporate obligation. The obligation to implement CSR can influence all stakeholders and be influenced by the company’s business operations. Based on the phenomenon of obligation and increasing implementation of CSR in coal mining companies by using theoretical foundations laid by Gregory, Tharyan, and Whittaker (2014) and Crisóstomo, de Souza Freire, and Cortes de Vasconcellos (2011). The purpose of this research is to explore CSR practices and their impact on firm value to business sustainability in coal companies in the East Kalimantan Province. This research is designed and presented with qualitative methods, to explore and understand the meaning. The results show CSR practices of coal companies are not only to comply with applicable laws and regulations, but they also intend to create long-term positive impacts for stakeholders from stakeholder theory, legitimacy theory, and social contract theory points of view. This is because CSR practices are focused on responsibility towards the society or community. Moreover, this research is expected to be used in increasing knowledge and meaning regarding the application of CSR in strategic management in dealing with good corporate governance.