The fishing processing industry in Chimbote, Peru, reflects structural vulnerabilities typical of high-informality extractive sectors, including precarious working conditions and limited internal corporate social responsibility (ICSR), hindering progress toward Sustainable Development Goal 8 (SDG 8). Although prior research has linked ICSR to positive employee outcomes, the multilevel mechanisms through which these effects translate into organisational outcomes remain insufficiently understood. This study examines the relationship between ICSR and labour management through a multilevel sequential framework. Using survey data from 384 workers in fishing processing firms, a structural model was estimated to analyse the pathways linking ICSR with individual-, group-, and organisational-level labour management. The findings reveal that ICSR does not directly predict organisational-level outcomes. Instead, its effects operate through a sequential bottom-up process, where ICSR is associated with individual-level labour management, which in turn relates to group-level dynamics, ultimately contributing to organisational-level outcomes. This indirect-only mechanism highlights the central role of individual and group processes in translating organisational practices into broader organisational effects. These results contribute to the literature by providing empirical evidence of a multilevel transmission mechanism in a high-informality context, extending current understanding of ICSR beyond single-level models. From a practical perspective, the findings suggest that organisations seeking to improve labour conditions should prioritise interventions at the individual and group levels to achieve sustainable organisational outcomes aligned with SDG 8.

Purpose Business sustainability has become a cornerstone concept for business research because of the need for organisations to make a profit while meeting environmental and social responsibility. Although research in this field has grown continuously in the past two decades, there is still scope to identify a clear thematic classification that links diverse areas of business research. This study aims to identify nine potential research topics based on the topic modelling analysis. Design/methodology/approach The study applies latent Dirichlet allocation (LDA) for topic modelling on a data set of 775 journal research papers, published between 2000 and 2025, extracted from the Scopus database using the keyword “Business Sustainability”. Findings The results reveal that topic modelling methods such as LDA contribute to the analysis and identification of the evolving framing of “Business sustainability” in business research. Furthermore, this research revealed the prominent topics such as sustainability reporting and environmental disclosure, and green marketing and consumer behaviour in sustainable business; while relatively underexplored topics include circular economy and supply chain management, corporate social responsibility and green human resource management and innovation and technology in sustainable business. Originality/value This paper addresses this gap by identifying the potential areas for business sustainability research by using an unsupervised machine learning algorithm. It reveals the underlying thematic structure of the literature, quantifies topic prevalence and offers insights into emerging trends, underexplored areas and provides a robust framework for future studies.

This study aims to examine how the Effectiveness of Corporate Social Responsibility (CSR) Financial Management contributes to increasing the Social Return on Investment (SROI) value, as well as to assess the role of GRI-based Reporting Transparency as a moderating variable that strengthens this relationship. The research was conducted on companies that implement CSR programs sustainably, using a quantitative approach with a sample of 30 respondents involved in CSR management and reporting. Data were collected through standardized questionnaires and processed using multiple linear regression accompanied by a moderation test to determine whether transparency provides a strengthening effect. The results of the study show that the effectiveness of CSR financial management has a significant influence on SROI value, meaning that the better the planning, budgeting, implementation, and evaluation processes of CSR finances, the greater the social benefits generated compared to the costs incurred. In addition, reporting transparency based on GRI standards is proven to strengthen this relationship. When information is presented honestly, comprehensively, and in a traceable manner, stakeholder trust increases, making the social impact produced more visible and measurable. These findings emphasize the importance of professional CSR financial management and transparent reporting practices as the foundation of sustainability accountability. This study also provides a basis for future research to explore other variables, such as governance quality, community participation, or social innovation, that may influence SROI values across various sectors.

Purpose This study aims to identify and prioritize the elements and sub-elements of corporate social innovation (CSI) practices that can enhance the effectiveness of corporate social responsibility (CSR) programs by addressing societal issues effectively. This study aims to develop a strategic framework that aligns business objectives with community needs and interests. Design/methodology/approach A mixed-methods approach was used. First, an exploratory factor analysis (EFA) was performed to validate and group the 26 CSI sub-elements into six major elements, based on responses from CSR employees and nongovernmental organizations. Second, the analytic hierarchy process (AHP) was used to assign priority weights to each element and sub-element, enabling their strategic ranking. This two-phase methodology seeks to provide a concrete framework for policymakers to implement CSR programs effectively. Findings The study results show that livelihood development, capacity building and community engagement are the most critical elements of CSI that need to be present for effective CSR implementation. Financial support, employment and self-employment emerged as top priorities among the sub-elements. The prioritization framework developed in this study enables organizations to design targeted and innovative CSI strategies that drive societal value while enhancing corporate performance. Originality/value This study contributes to the limited body of empirical research that systematically identifies and prioritizes the elements and sub-elements of CSI in the Indian mining industry by applying EFA and AHP methodologies. The resulting prioritization model offers practical value for CSR managers who strategically plan and implement impactful programs, while enriching the broader literature on CSI and CSR.

ABSTRACT Corporate social responsibility (CSR) plays a vital role in advancing diversity, equity, and inclusion (D–E–I) by fostering inclusive workplaces, promoting equal opportunities, and addressing systemic inequalities. Similarly, sustainable innovation plays a critical role in long‐term growth and balancing economic progress. This study attempts to uncover the connection of CSR toward D–E–I model (e.g., diversity, equity, and inclusion based on stakeholder theory). Second, a moderation of sustainable innovation between CSR and D–E–I is carried out. A total of 851 ( n = 851) questionnaires were utilized using structural equation modeling for the purpose of data analysis. To that end, SmartPLS software was used to calculate the outcomes. This study confirmed the positive association among CSR, diversity, equity, and inclusion. Moreover, this study confirmed a positive moderation of sustainable innovation between CSR and D–E–I. Besides, the study provides several applications of CSR and sustainable innovation that may support organizations to productively manage diversity, equity, and inclusion for better stakeholder management.

Thiruvalluvar’s Thirukkural serves not only as a comprehensive ethical treatise of Tamil thought but also provides a holistic conceptual framework for Social Responsibility, Justice, Ethical Economics, and Human-Centric Governance. In the contemporary global perspective, Corporate Social Responsibility (CSR) and sustainable management have evolved beyond mere legal requirements into fundamental operational strategies for ensuring the long-term welfare of human society. Parallel to this shift, Artificial Intelligence (AI) technology has introduced sophisticated transformations in commercial and public administration. AI provides significant support for rapid decision-making, optimal resource allocation, process transparency, and the efficient implementation of social welfare schemes. However, without a robust ethical framework to regulate it, such technological advancement carries the potential to deepen social inequalities. The primary objective of this research paper is to define the fundamental principles of social responsibility and justice embedded in Thirukkural and to conceptually and operationally link them with AI-driven sustainable management practices. This integration aims to establish a steady balance between technological efficiency and the humanitarian core of traditional ethics. This study establishes that Thirukkural acts as a timeless ethical guide for building sustainable development based on the three pillars of environmental resilience, economic inclusion, and social justice.

This study explains how executives’ political ideologies shape corporate social responsibility decisions by opening the ’black box’ of information processing. Drawing on 31 interviews with key corporate social responsibility (CSR) decision-makers and experts in Pakistan, we find that liberal CSR managers adopt a comprehensive field of vision: they scan broadly across stakeholder groups, validate data through iterative cycles of interpretation, co-construct problem frames with communities, and pursue transformative CSR that anticipates resistance while seeking social acceptability. Conservative managers exhibit a narrow field of vision: they scan selectively, prefer confirmatory cues, rely on top-down interpretations, and confine CSR to operational objectives or legitimacy-seeking goals that minimize community pushback. We extend upper echelons theory by theorizing ideology-driven scanning and interpretation mechanisms and by situating them in developing-country ’wicked problem’ contexts. The framework clarifies when and why managerial ideology yields divergent CSR strategies and offers implications for policy and governance.

The management quality of Corporate Social Responsibility (CSR) programs has become a critical concern, particularly for environmental initiatives that are often implemented symbolically and lack long-term sustainability. From an operations management perspective, such programs can be viewed as community-based operations that require systematic quality management to ensure consistent performance and impact. This study aims to evaluate the quality management practices of an environmental CSR program implemented through the Kampung Ramah Lingkungan (KRL) initiative in Bogor Regency, Indonesia, using a Total Quality Management (TQM) framework. A qualitative descriptive approach with an evaluative case study design was employed. Data were collected through in-depth interviews, field observations, and document analysis involving corporate CSR representatives, program managers, and beneficiary communities. The evaluation focused on five TQM dimensions: continuous improvement, employee empowerment, just-in-time, knowledge of TQM tools, and customer focus. The findings indicate that the CSR program has moderately implemented TQM principles, particularly in continuous improvement, community empowerment, and alignment with local needs. However, limitations remain in the standardisation of performance indicators and the systematic use of data for monitoring and evaluation. This study contributes to the operations management literature by extending the application of TQM to community-based and non-profit operational contexts. Practically, the findings provide insights for CSR managers and practitioners on how quality management principles can enhance the sustainability and effectiveness of environmental CSR programs.

ABSTRACT This study investigates the effect of Corporate Social Responsibility (CSR) on Earnings Management (EM) and how the politically connected CEOs, an underexplored governance dynamic, moderate this relationship. While CSR is often perceived as a mechanism that promotes ethical behavior and transparency, its effectiveness may be compromised in firms with political connections. Using 2,444 firm-year observations from French-listed companies between 2010 and 2022, the results reveal that although CSR constrains earnings manipulation, its effectiveness is weakened in the presence of politically connected CEOs, who may benefit from reduced regulatory scrutiny and use CSR more as a reputational tool than as a genuine governance mechanism. These findings remain robust across alternative econometric specifications that address endogeneity, including two-stage least squares (2SLS) and two-step system GMM estimators. Furthermore, when CSR is disaggregated into its Environmental, Social, and Governance (ESG) pillars, the moderating effect of political connections appears to be heterogeneous across these dimensions. Highlights Our study highlights how corporate social responsibility interacts with politically connected CEOs to affect earnings management practices in the French context. We focus on the French context due to the country's long-standing historical ties between business and politics and the influence of the ‘grande école’ system in training many leaders in both fields. To the best of our knowledge, our paper is the first to investigate how politically connected CEOs moderate the relationship between CSR and EM. The results of this study provide a new understanding of how the governance role of CSR is weakened in the presence of politically connected CEOs.

Purpose This research examines how eco-centric leadership influences external organizational citizenship behavior for the environment through green human resource management (HRM) and environmental corporate social responsibility. Design/methodology/approach Data were gathered from 400 frontline employees across 45 manufacturing firms in Pakistan. Data were analyzed using partial least squares structural equation modeling to test the hypotheses. Findings Results indicate that green HRM and environmental corporate social responsibility mediate the positive relationship between eco-centric leadership and external environmental organizational citizenship behavior, encompassing their three dimensions: eco-initiative, eco-civic engagement, and eco-helping behaviors. Managerial discretion moderates the relationship between eco-centric leadership and green HRM, with the relationship being stronger when managerial discretion is higher. Furthermore, managerial discretion influences the indirect link between eco-centric leadership and external environmental organizational citizenship behaviors through green HRM and environmental corporate social responsibility (moderated mediation). Practical implications This study offers actionable insights for businesses seeking to develop environmentally responsible strategies through the implementation of green HRM initiatives and environmental corporate social responsibility initiatives. Originality/value This study provides new insights into how eco-centric leadership fosters external organizational citizenship behavior for the environment.

ABSTRACT This study is a novel exploration of the psychological drivers of employee ecological behaviour (EEB) and well‐being within Malaysian higher education institutions (HEIs). By integrating the Theory of Planned Behaviour (TPB) and Self‐Determination Theory (SDT), this study's framework presents a unique theoretical model that links environmental knowledge, attitude, awareness, and consciousness to EEB and multidimensional well‐being outcomes. Using survey data from 460 academicians across five HEIs, the study finds that environmental attitude and awareness significantly influence EEB, while environmental consciousness does not. Furthermore, EEB is positively associated with employee well‐being across life, psychological, and workplace domains. This research contributes to the literature by linking TPB and SDT, two traditionally separate frameworks, into a holistic model that connects behavioural antecedents with well‐being outcomes. It fills a critical empirical gap by applying this integrated model in a non‐Western, underexplored academic setting, offering fresh insights into sustainability practices in Malaysian HEIs. From a practical standpoint, the findings underscore the need for institutions to move beyond awareness campaigns and implement structural supports that foster sustained ecological behaviour and enhance employee well‐being, aligning with broader goals of corporate social responsibility and environmental management.

The paper at hand provides the systematic review of the existing evidence discussing the relationship which exists between the corporate governance mechanisms and corporate social responsibility (CSR) performance in the perspectives of agency theory, stakeholder theory and resource dependence theory. The invigilant recognition and compounding of peer-reviewed, Scopus-enlisted studies published in the period between 2011 and 2024 were conducted. The review depicts that the independence of board, gender and experience of the audit-committee, and dispersal of ownership are uniform inputs in enhancing CSR engagement, yet CEO duality and concentrated ownership are frequent obstacles to CSR accountability. The Descriptive analysis indicates that the number of publications put out has grown considerably since 2015, and the most reliable sources are Sustainability (Switzerland), the Journal of Business Ethics, and Corporate Social Responsibility and Environmental Management. The collaboration mapping suggests that the networks of robust research on the issue of governance-CSR can be traced in United States, China, the United Kingdom, and Australia, therefore, signifying the globalization of the discourse of governance-CSR. The findings are in concurrence with the theoretical convergences that indicate that efficient governance processes are co-existent to enhance efficiency in monitoring, organisational legitimacy, and mobilisation of resources resulting in high CSR performance. According to the methodological evaluation, it excessively relied on cross-sectional regression and secondary ESG data and thereby limited the capacity to make causal conclusions and generalisability to regions. The methods to be applied in further research are longitudinal and mixed-method studies, the underrepresented spheres (Africa and Latin America) should be covered, and technological and institutional intermediaries of the correspondence between the governance and CSR should also be taken into account. The review adds both theoretical and empirical information regarding the connection between the governance frameworks and the responsible company related action and can be applied by academicians, companies, and policy makers who are willing to include sustainability in the governance structures.

One of the major sources of revenue to government is through taxes levy on taxpayers including corporate organizations. However, companies find ways to reduce their tax liabilities (either legally or otherwise). To avoid penalties, there is a need for every company to set effective management policies and engage in social activities that are allowed by the tax laws as well as tax authorities. Therefore, this study examined the effect of management compensation and corporate social responsibilities on corporate tax aggressiveness practices among listed non-financial companies in Nigeria. The study specifically examined the effects of management compensation and corporate social responsibility on corporate tax aggressiveness practice. Ex-post facto research design was adopted. The sample of the study comprised of sixty-two companies chosen from the total population of one hundred and five manufacturing companies listed on the floor of the Nigerian Stock Exchange for the period ended 31st December 2024. The study covered the period spanning from 2012 to 2024. The data were analyzed using descriptive (mean, standard deviation, minimum and maximum values) in order to summarized the large set of data collected while the hypotheses were tested using random-effect regression analysis. The result of the study indicated that management compensation has a positive and significant effect on corporate tax aggressiveness practices of listed non-financial companies in Nigeria as shown by coefficient values of 4.3789 with p-value of 0.004 at 5% level of significance. The result implies that management can engage in corporate tax aggressiveness practice if his reward system is attributed to lower tax payment and consequently better reward system, indicating the higher the management compensation, the higher the level of corporate tax aggressiveness. On the other hand, the results of the corporate social responsibility has a positive but insignificant influence on corporate tax aggressiveness among listed non-financial companies in Nigeria. Therefore, the study concluded that management compensation has high tendency of increasing the practices among listed non-financial companies in Nigeria. The study therefore recommended that the reward or compensation of the management should not be solely tied to only financial performance as this could make the management to engage in some manipulations and dysfunctional behavior that will have bad reputation on the company.

ABSTRACT We investigate the relation between corporate social responsibility (CSR) and earnings management within the novel setting of certified B Corporations. We survey professionals from B Corporations and non-B Corporations to assess their likelihood of engaging in different types of earnings management: accrual earnings management, real earnings management with heightened CSR concerns, and real earnings management without heightened CSR concerns. We find that B Corporation managers are less likely to engage in the types of earnings management viewed as more unethical (accrual earnings management and real earnings management with heightened CSR concerns), and these relations are mediated by the decreased importance B Corporation managers place on meeting earnings expectations. Our findings inform the earnings management literature by providing new insights into the impact of CSR on managers’ earnings management decisions as well as the importance of considering the potential CSR consequences of specific earnings management activities. Data Availability: The data that support the findings of this study are available from the first author upon request. JEL Classifications: G3; M4.

The article addresses the issue of strategic management of corporate social responsibility (CSR) consolidation in industrial enterprises of Ukraine under the conditions of current transformational processes. The relevance of the study is determined by the growing role of CSR in ensuring business competitiveness, building a positive corporate image, strengthening stakeholder trust, and enhancing the sustainable development of the national economy. Particular attention is given to identifying barriers that hinder the integration of CSR principles into the strategic decisions of industrial companies, as well as to analyzing the drivers that can catalyze this process. The study highlights the main barriers, which include limited financial resources, the absence of long-term CSR strategies, insufficient regulatory and legal support, low levels of corporate culture, and resistance to change from management personnel. Another important obstacle is the underdeveloped institutional infrastructure and the weak motivation of enterprises to implement socially responsible practices due to uncertainty regarding short-term economic benefits. Among the key drivers of strategic CSR consolidation are globalization trends, Ukraine’s integration into international markets, growing societal demand for transparency and accountability, the strengthening of environmental standards, the development of social partnership, and the adoption of innovative management tools. An additional incentive for industrial enterprises is the opportunity to strengthen their positions in international cooperation and increase investment attractiveness. The scientific novelty of the paper lies in the systematization of barriers and drivers of strategic CSR consolidation, as well as in the development of recommendations aimed at reinforcing positive factors and mitigating obstacles. The practical significance of the research is the possibility of applying its results by industrial enterprise managers to improve corporate development strategies, build stakeholder partnerships, and create long-term competitive advantages. In conclusion, the study emphasizes that effective strategic management of CSR consolidation is an important factor in enhancing the resilience of Ukrainian industrial enterprises to modern challenges and a key prerequisite for their integration into the global economic environment.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.

This community service program aims to implement digital finance technology as an effort to strengthen financial inclusion in the management of Corporate Social Responsibility (CSR) funds within the Pulau Ketam Conservation Area, Kuala Perlis, Malaysia. The collaboration between Panca Budi Development University (UNPAB) and Tuanku Syed Sirajuddin Polytechnic (PTSS) is designed to empower local communities through the integration of financial technology (FinTech) solutions. The program focuses on enhancing community capacity in financial literacy, increasing transparency in CSR fund management, and supporting sustainable conservation activities. By applying participatory methods, training, and mentoring, this program provides a platform for local stakeholders to adopt digital financial applications effectively. The outcomes of this initiative include the improvement of financial management skills, strengthened accountability in CSR fund utilization, and the promotion of financial inclusion among marginalized groups. This program demonstrates that FinTech can serve as a strategic tool for community empowerment, sustainable development, and cross-border academic collaboration.

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

Innovation is essential for the survival and growth of Micro, Small, and Medium Enterprises (MSMEs) amid global competition, particularly in Bandung Regency, a center of the creative economy in West Java. This study aims to analyze the role of intellectual assets and Corporate Social Responsibility (CSR) in enhancing MSME innovation performance. A qualitative descriptive method was applied through observations and interviews with ten MSMEs of varying scales. The findings reveal that intellectual assets comprising human, structural, and relational capital serve as primary drivers of innovation. Human capital stimulates creativity through knowledge and skills, structural capital ensures organizational support for continuous innovation, and relational capital facilitates collaboration with stakeholders. Integrating intellectual assets with CSR practices strengthens social legitimacy and fosters sustainable innovation aligned with the triple bottom line (people, planet, profit). CSR implementation not only improves corporate image but also promotes eco-innovation, cost efficiency, and product differentiation. The study concludes that the synergy between intellectual assets and CSR generates a unique, hard-to-imitate competitive advantage, shifting MSME innovation orientation from mere profit toward socio-environmental sustainability. These findings emphasize that strategic management of intellectual capital and CSR can serve as a foundation for MSMEs to compete in national and global markets.

This paper examines the role of digital marketing in promoting sustainable consumption within the Chinese economy, with a focus on economic and environmental product management, as well as business policies. In a world where digital platforms are increasingly playing a significant role in shaping consumption patterns, more organizations are relying on digital marketing to promote sustainable products and encourage sustainable consumption habits. This study examines the role of economic feedback, legal frameworks, and sustainability in environmental policy in shaping patterns of consumption and production. Through the lens of legal-constitutional and business approaches, in other words, the paper examines the extent to which sustainable activities in the digital marketing realm foster sustainable consumption patterns that align with corporate social responsibility and environmental management. The research methods are based on secondary data, the literature review, legal thought, and analysis, considering materials published between 2016 and 2024. Moreover, the paper discusses, with specific reference to the modern Chinese corporation, the extent to which legal limitations, in addition to other factors, influence sustainable consumption patterns in contemporary sustainability strategies of the economy. This study concludes that sustainable consumption patterns, with specific reference to economic and environmental product management, can be effectively achieved in the modern economy and supply chain management.