- New
- Research Article
- 10.1108/srj-10-2025-1127
- Feb 2, 2026
- Social Responsibility Journal
- Alper Aslan + 1 more
Purpose This study aims to identify the primary sources of CO2 emissions and environmental degradation in the G7 economies, with a focus on the intertwined roles of energy use, technological advancements and economic growth. In light of global efforts towards achieving carbon neutrality, understanding these relationships is crucial for striking a balance between environmental responsibility and sustainable development. By using the ecological footprint as a comprehensive indicator of environmental pressure, the research aims to explain how the combined effects of renewable and fossil fuel consumption, information and communication technology (ICT) and GDP per capita collectively influence environmental quality across high-income economies. Design/methodology/approach The study uses annual panel data for the G7 countries, spanning the period from 2000 to 2022. A panel quantile regression approach captures heterogeneous effects across the distribution of environmental quality. At the same time, robustness is tested using fully modified ordinary least squares, Dynamic Ordinary Least Squares (DOLS) and pooled mean group–autoregressive distributed lag estimators. CO2-related energy consumption from four sub-sectors – transport, industry, buildings and power – is included to capture detailed emission sources. This methodological combination ensures consistent short- and long-term parameter estimation, allowing for a nuanced understanding of how energy, growth and technology interact in shaping ecological outcomes. Findings The empirical findings reveal that GDP per capita increases environmental degradation in the short term but contributes to improvement in the long run, confirming both the Environmental Kuznets Curve and Energy Ladder hypotheses. ICT exhibits a mixed relationship, with positive environmental effects in higher quantiles where technological maturity is greater. Fossil fuel consumption across all sub-sectors significantly deteriorates environmental quality, while renewable energy initially exerts pressure on ecosystems but later improves sustainability outcomes as adoption expands and efficiency rises. Originality/value This paper provides novel insights into the sectoral and technological sources of CO2 emissions within the G7 economies by integrating ecological footprint dynamics with energy sub-sectoral data. Unlike previous studies that treat emissions in aggregate, it distinguishes the specific contributions of transport, industrial, power and building-related energy use. The research further enriches the sustainability literature by demonstrating how ICT and renewable energy transitions can mitigate the environmental costs associated with growth. The findings offer policy guidance for achieving carbon neutrality through technological innovation and targeted energy diversification strategies.
- New
- Research Article
- 10.1108/srj-02-2025-0115
- Jan 30, 2026
- Social Responsibility Journal
- Syam Kumar
Purpose This study aims to examine the supply-sourcing processes of street vendors in the informal sector who specialise in second-hand clothes while also identifying the distinct categories of buyers who purchase these used garments. Design/methodology/approach This qualitative study used observation and 29 semi-structured interviews with street vendors, followed by thematic analysis to understand their supply procurement sources and buyers’ profiles. Findings The study identifies five different sources of supply procurement and four context-specific buyer categories exclusively applicable to the informal second-hand textile market. Using circular economy (CE) principles, the author develop a conceptual framework that delineates the process of carrying out procurement, production and distribution of used clothes, ensuring livelihood-driven CE practices in the informal sector. Originality/value This study extends the application of CE theory to the informal sector, showcasing its potential for promoting sustainability and socio-economic inclusion. Moreover, this study is the first of its kind to explore the supply procurement sources and buyer profiles of informal street vendors dealing in second-hand clothes.
- New
- Research Article
- 10.1108/srj-09-2025-0951
- Jan 29, 2026
- Social Responsibility Journal
- Raed Awashreh
Purpose This paper aims to critically examine how corporations strategically use corporate social responsibility (CSR) to protect legitimacy, influence public policy and optimize fiscal outcomes. Rather than treating CSR as a primarily ethical or reputational practice, the study adopts the Elite-Linked CSR Framework, which conceptualizes CSR as a three-dimensional mechanism shaping power relations among business, the state and society. The framework emphasizes how governance structures mediate CSR’s capacity to generate genuine social value. Design/methodology/approach The study uses a qualitative, critical–interpretive approach, analyzing a corpus of 30 publicly available CSR reports, government documents, investigative media studies and non government organization publications across five industries and four global regions. Guided by Braun and Clarke’s thematic analysis and supported by NVivo coding, the research identifies recurring discursive patterns, governance mechanisms and fiscal–political dynamics, ensuring methodological transparency and systematic triangulation. Findings Results show that CSR frequently operates as a performative façade that legitimizes corporate authority while shifting public responsibilities to the private sector. Across Global South and Global North contexts, CSR reinforces elite control through visibility-driven interventions, policy partnerships and tax-aligned philanthropy. However, positive deviant cases demonstrate that participatory, community-driven governance can moderate CSR’s instrumental tendencies. These findings substantiate the Elite-Linked CSR Framework by showing how CSR simultaneously serves reputational, regulatory and fiscal functions. Research limitations/implications Results show that CSR frequently operates as a performative façade that legitimizes corporate authority while shifting public responsibilities to the private sector. Across Global South and Global North contexts, CSR reinforces elite control through visibility-driven interventions, policy partnerships and tax-aligned philanthropy. However, positive deviant cases demonstrate that participatory, community-driven governance can moderate CSR’s instrumental tendencies. These findings substantiate the Elite-Linked CSR Framework by showing how CSR simultaneously serves reputational, regulatory and fiscal functions. Practical implications Policymakers should link CSR incentives to independently verified community outcomes, mandate transparency in corporate government agreements and apply the CSR Instrumentality Index to assess strategic behavior. Originality/value By integrating reputational, political and fiscal dimensions within a unified framework, the study reframes CSR as a contested arena of power and advances a participatory, justice-oriented approach centered on governance design rather than corporate rhetoric.
- New
- Research Article
- 10.1108/srj-08-2025-0842
- Jan 22, 2026
- Social Responsibility Journal
- Abdelhakim Ben Ali + 1 more
Purpose This study aimed to examine the impact of business ethics and corruption risk on CO2 emissions disclosure in international companies and to understand how green innovation moderates this relationship. Design/methodology/approach A multiple-panel data regression analysis was used on a sample of 489 companies from the Group of 20 (G20) countries between 2020 and 2023. We applied the fixed effects approach as the optimal and most appropriate model for our main regression. Furthermore, as a robustness test and to control for potential endogeneity issues, we conducted an in-depth analysis of the study data, using the Generalized Method of Moments method, and tested the effect of industry affiliation on this type of disclosure. Findings The results show that all the explanatory variables in the study model significantly influence CO2 emissions disclosure. Moreover, the findings prove a significant moderating effect of green innovation on the relationship between business ethics, corruption risk and CO2 emissions disclosure. Practical implications This study provides empirical evidence of the moderating role of green innovation in the relationship between business ethics, corruption risk and CO2 emissions disclosure in international companies, a little-studied topic. Thus, to understand this emerging concept, this study fills this gap and makes practical and theoretical contributions to the existing literature. Originality/value To the best of the authors’ knowledge, this study is the first to examine the combined effect of corruption risk and business ethics within international companies, as previous literature has mainly focused on corporate social responsibility or corruption at the national level.
- New
- Research Article
- 10.1108/srj-08-2025-0780
- Jan 21, 2026
- Social Responsibility Journal
- Adrian Kay
Purpose This paper aims to evaluate how the field of public policy studies can contribute to investigating the politics of social responsibility. The concept of post-neoliberalism is interpreted as a policy paradigm collapse with consequences for the politics of social responsibility of both businesses and governments. Specifically, the paper links the notion of output legitimacy to new forms of social responsibility after neoliberalism. Design/methodology/approach This study adopts a theoretical, critical approach and draws on a public policy perspective in reading the emerging post-neoliberalism literature, alongside defences of neoliberal corporate social responsibility, to offer conjectures on the contemporary politics of social responsibility. Findings The concept of post-neoliberalism opens a new era in the politics of social responsibility. This is marked by contestations and struggles over which organisations are responsible for what, when and to whom. Research limitations/implications This study is limited by the theoretical, critical approach adopted. The theoretical analysis of the concepts in the article allows several conjectures about the future direction of the politics of social responsibility. These are available for investigation in future empirical research studies. Originality/value This article offers a critical discussion of how the concept of post-neoliberalism is relevant to debates about the politics of social responsibility. The article provides conceptual novelty to the literature to support theory building at the intersection of public policy and social responsibility.
- New
- Research Article
- 10.1108/srj-07-2025-0690
- Jan 21, 2026
- Social Responsibility Journal
- Mousumi Ghosh + 1 more
Purpose This study aims to examine how green innovation (GI), renewable energy investment (REI), natural resource rent (NRR) and urbanization (URB) influence climate mitigation in Indian. As the third-largest carbon emitter, India stands on a tightrope between rapid development and climate obligations, making the study vital for crafting context-specific, adaptive and sustainable low-carbon pathways. Design/methodology/approach The study uses a novel autoregressive distributed lag-error correction model (ARDL-ECM) to examine the impact of key explanatory variables on carbon dioxide (CO2 )emissions using a time series dataset spanning from 2000 to 2020. Robustness checks further support the findings, followed by the Ganger Causality test to uncover the causal linkage among the variables. Findings The results of the ARDL-Bound test suggest the long-term cointegration among the variables. GI significantly mitigates CO2 emissions, whereas REI shows a negative impact, though its transformative potential remains unrealized. In contrast, NRR exacerbates emissions, highlighting the economic cost of resource-driven growth. URB shows an initial decline in emissions, although it increases over time, resulting from enhanced energy demands and urban sprawl. Robustness checks indicate the absence of bias and overall model stability. The Granger Causality test suggests a bidirectional causality between URB and CO2 emission, with no significant causality observed for other explanatory variables. Originality/value The study fills a significant gap in current literature by examining the impact of GI, REI, NRR and URB on climate mitigation within a unified framework in the Indian context. Positioned at a pivotal point in its green transition, the study offers insights to navigate a country’s dual challenge of economic expansion and environmental stewardship.
- Research Article
- 10.1108/srj-02-2025-0135
- Jan 7, 2026
- Social Responsibility Journal
- Opeoluwa Adeniyi Adeosun
Purpose This paper aims to investigate the inclusivity of economic growth and check whether spatial interdependencies matter in inclusive growth analysis across 39 African countries situated south of the Sahara. Design/methodology/approach These objectives were achieved using the inclusiveness matrix, social mobility curve and panel-based regression. This paper tests the existence of spatial effects by using the spatial Durbin approaches hinged on geographically and institutionally informed weight matrices. Findings Country-specific results reveal that 13 countries demonstrate both income and equity growth. In 20 countries, income growth is achieved at the expense of equity. Two countries record equity over income growth, while four experience declines in both. The social mobility curves support these findings, illustrating rising average incomes but an uneven income distribution. The panel-based regression indicates that economic growth, though modest, has been inclusive and that spatial effects are significant, with substantial cross-border spillovers influencing inclusive growth from neighbouring countries. Research limitations/implications The results point to the necessity of promoting inclusive growth through equitable income distribution and reiterate the importance of recognizing and managing spatial interdependencies across African economies. Strong spatial spillover observed in income distribution and growth suggests that efforts to improve equity nationally can portend positive regional effects. However, given resource constraints and varying institutional capacities, prioritized and targeted investment is essential. Countries should focus on high-impact and equity-enhancing sectors (e.g. basic education, rural health care and social safety nets) that benefit the bottom income cadre and exert strong multiplier effects on growth and equity. Given the presence of spatial effects, a coordinated regional approach is recommended in tandem with strengthened economic integration. While regional co-ordination is pivotal, policy actors should be wary of barriers of unequal bargaining power, weak regional institutions and donor dependency. Therefore, regional spillover policies can begin with blocs that already exhibit economic interlinkages and political alignment. Within these blocs, the equity benchmarks could be harmonized to track distributional outcomes. Cross-border infrastructure and labour mobility can be better aligned to spread growth benefits evenly. Donors and international financial institutions (IFIs) should support regional public goods that foster inclusive growth. Practical implications Given the presence of spatial effects, a coordinated regional approach is recommended in tandem with strengthened economic integration. While regional co-ordination is pivotal, policy actors should be wary of barriers of unequal bargaining power, weak regional institutions and donor dependency. Therefore, regional spillover policies can begin with blocs that already exhibit economic interlinkages and political alignment. Within these blocs, the equity benchmarks could be harmonized to track distributional outcomes. Cross-border infrastructure and labour mobility can be better aligned to spread growth benefits evenly. Donors and IFIs should support regional public goods that foster inclusive growth. Originality/value This study contributes to the literature by integrating spatial interdependence into inclusive growth analysis, a dimension often overlooked in economic development studies. Using the spatial Durbin approach, it provides novel empirical insights into cross-border spillovers on equity and income growth.
- Research Article
- 10.1108/srj-07-2025-0717
- Jan 1, 2026
- Social Responsibility Journal
- Tarek Ben Noamene
Purpose This study aims to examine how managers of listed Tunisian companies appropriate global Environmental, Social and Governance (ESG) reporting standards within their specific institutional and organizational contexts. It investigates how ESG guidelines are interpreted, negotiated and either integrated or symbolically adopted in practice. By focusing on processes of meaning-making and internal adaptation, the research explains variation in ESG implementation among firms in emerging markets, where formal institutional pressures coexist with cultural misalignments and operational constraints. Design/methodology/approach The study adopts a qualitative research design based on semi-structured interviews with senior managers from listed companies in Tunisia. It uses a hybrid analytical framework combining the Burke–Litwin Model of Organizational Performance and Change and appropriation theory to trace how global ESG norms are received, reframed and reconfigured – or resisted – within organizations. Thematic analysis was used to identify phases and patterns in ESG appropriation across firms. Findings The results reveal divergent ESG trajectories, ranging from symbolic compliance to deeper organizational integration. Many companies engage in ESG reporting primarily to meet external expectations yet lack substantive internalization. Cultural dissonance, leadership ambivalence and limited organizational capabilities hinder meaningful ESG adoption. A three-phase model – Reception, Reframing and Reconfiguration – is proposed to capture the appropriation process and explain varying organizational responses. Research limitations/implications The study is context-specific, focusing on listed Tunisian companies, which may limit generalizability. However, the proposed appropriation model provides a transferable analytical framework that can be applied to other under-institutionalized environments. Future research could refine and validate the model through longitudinal or cross-country comparative studies. Practical implications The findings highlight the need for ESG policies in emerging markets to be adaptable rather than purely prescriptive. Policymakers and regulators should promote co-designed, participatory frameworks that enable local firms to engage meaningfully with global standards, taking into account constraints such as leadership dynamics, capacity gaps and cultural alignment. Social implications Better alignment between global ESG frameworks and local organizational realities can enhance the legitimacy and effectiveness of ESG reporting. Bottom-up engagement and context-sensitive adaptation can foster more authentic sustainability practices, supporting broader social and environmental development goals in emerging economies. Originality/value This study contributes a novel three-phase appropriation model that explains how ESG standards are adapted – or resisted – by organizations in emerging market contexts. By combining insights from organizational change and appropriation theory, it illuminates the informal, negotiated processes that shape ESG integration and advances debates on ESG localization and institutional translation in Global South settings.
- Research Article
- 10.1108/srj-03-2025-0191
- Jan 1, 2026
- Social Responsibility Journal
- Wanze Li + 3 more
Purpose This study aims to conceptually distinguish corporate growth from corporate sustainability, and on this basis, this study extends the relevant literature on corporate social responsibility (CSR) and corporate sustainability with the aim of verifying the mediating role of corporate growth between CSR and corporate sustainability. Design/methodology/approach This study uses panel regression analysis to verify the mediating role of corporate growth in CSR and corporate sustainability using a sample of 2,069 observations from 585 listed small and medium-sized enterprises (SMEs) in China over the period from 2015 to 2019. Findings The results show that CSR is positively related to SME sustainability, while corporate growth mediates the relationship between CSR and SME sustainability. Originality/value This study contributes to existing literature by clearly distinguishing corporate growth from corporate sustainability and innovatively demonstrating that corporate growth, through CSR fulfillment, is a crucial process for SMEs to achieve corporate sustainability.
- Research Article
- 10.1108/srj-04-2025-0336
- Jan 1, 2026
- Social Responsibility Journal
- Wanyu Mou + 2 more
Purpose This study aims to investigate the mediating role of organizational justice in the relationship between employees’ perceptions of corporate social responsibility (CSR), encompassing economic, legal, ethical and philanthropic dimensions, and their well-being and quality of work life (QWL) within luxury hotels in China. Grounded in social identity theory and justice theory, this study aims to elucidate how CSR perceptions influence employees through the lens of organizational justice. Design/methodology/approach A quantitative research design was adopted, employing a survey method to collect data from employees across eight luxury hotels in China, yielding a final sample of 558 respondents. Partial least squares structural equation modeling was applied to analyze the data and test the hypothesized relationships among perceived CSR, organizational justice, QWL and employee well-being. Findings The results revealed that perceived CSR does not directly affect employees’ well-being and QWL. However, it indirectly influences these outcomes through organizational justice, highlighting the mediating role of perceived fairness within the organization. Additionally, a positive association was found between QWL and employee well-being, underscoring the importance of QWL in enhancing overall employee welfare. Practical implications For hotel managers, the findings emphasize the importance of fostering organizational justice as a conduit through which CSR initiatives can positively impact employee well-being and QWL. Implementing fair policies and practices may amplify the benefits of CSR efforts, leading to a more satisfied and productive workforce. Originality/value This study contributes to the existing literature by examining the interplay between CSR and organizational justice from the employees’ perspective in the context of luxury hotels, a sector where such internal stakeholder-focused research is limited. By integrating social identity and justice theories, this research provides a nuanced understanding of the mechanisms through which CSR perceptions affect employees, offering valuable insights for both academic inquiry and practical application in the hospitality industry.