Purpose Researchers have mostly studied corporate social responsibility (CSR), from a business perspective, coping with CSR decisions as a corporate dilemma. This being the case, this study aims to focus on the emerging practice of CSR by exploring consumers’ perceptions of attributes, benefits and motivational values. Design/methodology/approach With a qualitative means-end chain (MEC) analysis, the authors explore participants’ CSR perceptions and purchase motivations through laddering interviews with 80 consumers from Western European countries. In contrast to traditional research in this area, which focuses separately on the moderating roles of a variety of brand specific attributes and initiatives, they adopt a holistic approach illustrating the pathways to CSR purchases. Findings The MEC analysis revealed five key values that captured the motivational patterns of participants: (1) personal social responsibility, (2) self-worth, (3) accomplishment, (4) social bonding and (5) safety. Originality/value This research provides an integrative understanding of CSR, bringing together drivers that so far have been examined in isolation. Hence, this research represents a more nuanced conceptualization of CSR and one of the first comprehensive attempts to simultaneously analyse multiple components. In addition to the extension of theories of CSR, the findings are equally valuable for practice as it informs CSR strategies that seek to maintain consumer support.

ABSTRACT This study examines how competition style (quantity versus price competition) influences environmental corporate social responsibility (ECSR) strategy and social welfare. Previous research on ECSR assumed that firms invest in reducing pollutant emissions, whereas we observe that firms sometimes invest not only in reducing emissions but also in the marginal generation of pollutants, a type of investment that has been overlooked. We employ three assumptions: (a) firms invest in reducing the marginal generation of pollutants, under which pollutant emissions can decrease even if they increase the production of a good; (b) firms care only about their pollutant emissions and invest in reducing marginal pollutant generation from their production activities; and a quadratic environmental damage function. Findings show that, under quantity competition, firms do not choose a positive degree of ECSR, whereas under price competition, they set a positive degree of ECSR. However, when comparing total environmental damage under quantity and price competition scenarios, the latter is found to cause more damage. Assuming low marginal investment cost, social welfare is higher under price competition than under quantity competition only when product differentiation is moderate; otherwise, social welfare is greater under quantity competition.

Corporate Social Responsibility (CSR) has become a central element of organizational strategy, requiring decision-makers to evaluate complex trade-offs among economic, social, and environmental objectives under conditions of uncertainty and imperfect information. Traditional CSR assessment tools often rely on additive aggregation models or single-indicator approaches, which may inadequately capture hierarchical structures, interactions among criteria, and imprecise judgments commonly present in real-world evaluations. This paper proposes a novel framework for the evaluation of CSR strategies, integrating interacting criteria and interval-valued information within a multi-criteria decision analysis perspective. CSR performance is modeled through a hierarchical structure encompassing economic, social, environmental, and governance dimensions, decomposed into operational sub-criteria. Imperfect knowledge regarding criterion evaluations, weights, and decision thresholds is explicitly represented using interval numbers, allowing for a realistic treatment of expert judgment and stakeholder heterogeneity. The proposed approach is illustrated through case studies of organizations implementing alternative CSR strategies, where decision alternatives are evaluated and classified using hierarchical interval outranking relations. The method enables both global CSR assessments and partial evaluations at intermediate levels of the hierarchy, providing insights into organizational strengths and weaknesses across CSR dimensions.

The present study explores the potential of vlogging as a communication platform for delivering corporate social responsibility (CSR) messages and its impact on consumer perceptions. A quantitative-descriptive (explorative) approach was employed, with 210 respondents completing a structured questionnaire covering six dimensions: customer engagement, emotional connection, satisfaction, authenticity, transparency, and perceived CSR message effectiveness. Descriptive statistics and Pearson correlation analysis revealed a general high consensus across all dimensions, indicating that CSR-related vlogs are perceived as authentic and emotionally compelling. Vlog exposure demonstrated a strong, positive, and statistically significant relationship with consumers’ favorable perceptions of firms’ CSR activities. This study contributes to the existing literature by providing empirical evidence on the effectiveness of influencer-led CSR vlogging, particularly in the context of small- and medium-sized enterprises (SMEs), bridging the gap between digital communication strategies and consumer behavioral outcomes. Practically, the results suggest that companies and government organizations can enhance transparency, stakeholder involvement, and public trust by incorporating influencer-driven vlogging into CSR strategies.

ABSTRACT This study aimed to analyse corporate actions in the sphere of social responsibility that influence consumer trust and loyalty within the retail sector. The research was based on a qualitative analysis of open sources, company reports, and corporate communications. It demonstrated how the approach to corporate social responsibility (CSR) has shifted—from being a public relations (PR) add‐on to becoming an integral part of a company's overall business strategy. It was established that such initiatives affect the rational perception of a brand, emotional attitudes towards it, and consumer behaviour. The analysis showed that Alibaba Group effectively implements environmental initiatives: its ‘Alibaba Green Logistics’ programme has reached over 100 million users and replaced more than 4 billion packages with eco‐friendly alternatives. The optimisation of logistics routes has led to a 15% reduction in CO 2 emissions in several regions. The ‘Rural Taobao’ programme has digitised more than 1000 villages, while the ‘She Era’ initiative has supported over 500,000 women entrepreneurs. EVA's case was used to explore the adaptation of CSR strategies during wartime. Between 2022 and 2024, the company provided over 98 million UAH in humanitarian aid, including support for the Armed Forces of Ukraine, displaced persons, hospitals, children's institutions, and shelters. EVA also launched a series of social initiatives, including the charity programme Together for Children, as well as fundraising campaigns at store tills and on its online platform. The study concludes that in times of post‐pandemic instability, economic challenges, and social transformation, CSR is no longer a secondary consideration—it is becoming one of the key factors influencing brand loyalty, especially for companies operating in competitive environments across countries with varying levels of development. The practical significance of this study lies in its applicability for marketers, managers, and business owners seeking to effectively integrate CSR into brand strategy in order to strengthen consumer loyalty.

ABSTRACT This systematic literature review investigates the pivotal role of leadership in integrating the sustainable development goals (SDGs) within corporate social responsibility (CSR) frameworks. By synthesizing insights from 152 peer‐reviewed articles published between 2015 and 2024, this study identifies key leadership styles and practices that effectively drive SDG integration in organizational CSR strategies. The analysis highlights leadership dimensions such as ethical leadership, strategic vision, resource mobilization, crisis adaptability, innovation facilitation, and stakeholder engagement as critical enablers of sustainability outcomes. Additionally, the review explores challenges faced by leaders, including balancing short‐term business priorities with long‐term sustainability goals, ensuring transparent performance measurement, and fostering cross‐sector collaboration. The findings underscore the significance of adaptive, responsible, and innovative leadership approaches in embedding SDGs into CSR practices, thereby enhancing corporate contributions to global development. This study offers practical recommendations for leaders and policymakers to strengthen organizational sustainability initiatives and advocates for leadership‐driven CSR strategies aligned with the 2030 Agenda for Sustainable Development.

Purpose While corporate social responsibility (CSR) is recognised as a value-creating mechanism in the mining industry, there is limited understanding of how local managers shape CSR activities of multinational mining companies in host regions. The purpose of this study is to examine CSR practices at Boliden Tara Mines in Navan, Ireland, to understand how local management influences CSR implementation and impacts relationships with local communities. Design/methodology/approach This research uses a case study design focusing on zinc mining operations at Tara Mine, Navan. Data collection includes document analysis of company CSR reports and sustainability materials, semi-structured interviews with local managers and environmental engineers and observations of community engagement practices. The analysis is grounded in stakeholder theory, examining how the company identifies stakeholders, frames community relationships and operationalises CSR commitments. Findings Local Boliden executives ensure consistent implementation of CSR policies in the Navan host community. This study reveals that local management plays a crucial role in translating corporate CSR strategies into contextually appropriate practices, enhancing stakeholder relationships and community trust. The findings of this study demonstrate that local managers act as critical intermediaries between corporate policy and community needs, contributing to more effective CSR implementation than centralised approaches. Originality/value This study addresses a significant gap in mining CSR literature. While previous research has examined Boliden’s operations in Sweden, no study has analysed the CSR strategy and activities of Boliden Tara Mines in Ireland. This research contributes original insights into the role of local management in multinational mining company operations, demonstrating how decentralised leadership influences CSR effectiveness in mining contexts with minimal community contestation.

Purpose: This study examines the multidimensional impact of Corporate Social Responsibility (CSR) and business ethics on employee motivation within contemporary organizational environments. It addresses how CSR initiatives and ethical conduct influence internal organizational dynamics, including employee attitudes, engagement, and commitment, beyond traditional financial performance metrics. Method: The research adopts a systematic literature review and analytical research design. It integrates classical motivational theories—such as Maslow’s hierarchy of needs and Herzberg’s two-factor theory—with a structured synthesis of peer-reviewed academic sources, international reports (e.g., ILO, Deloitte), and contemporary empirical findings from global studies. Secondary quantitative data from previous research were comparatively analyzed to identify consistent motivational trends. Findings: The analysis reveals that CSR initiatives significantly enhance intrinsic motivation by fostering a sense of purpose and organizational identification. Statistics indicate that CSR-active organizations report 20–25% higher job satisfaction and 22% higher engagement rates than industry averages. Furthermore, ethical environments contribute to trust and psychological safety, with ethical leadership reducing workplace conflicts by 30%. Integrated CSR and ethics strategies demonstrate a synergistic effect on employee retention and productivity. Conclusion/Contribution: The study concludes that CSR and business ethics are strategic drivers essential for sustainable competitive advantage and resilient internal cultures. It contributes to organizational behavior literature by bridging theoretical frameworks with empirical global data. Practical recommendations include integrating CSR into human resource practices and fostering ethical leadership at all levels to enhance both employee well-being and organizational legitimacy.

Corporate Social Responsibility (CSR) has transitioned from a philanthropic activity to a strategic imperative for sustainable business performance. This study provides a comparative analysis of CSR practices across three distinct sectors: manufacturing, information technology (IT), and retail. Using secondary data from annual reports and ESG disclosures, the research evaluates how industry-specific priorities—such as environmental compliance in manufacturing and human capital development in IT—influence long-term sustainability. The findings indicate that while all sectors acknowledge the importance of CSR, the impact on business performance varies based on stakeholder expectations and regulatory pressures. Manufacturing firms focus heavily on environmental sustainability, whereas IT firms prioritize social and ethical governance. The retail sector leverages CSR primarily for brand equity and consumer loyalty. This study concludes that a tailored CSR strategy, aligned with industry-specific challenges, is essential for achieving optimal sustainable performance.

ABSTRACT While the geopolitics of Chinese investment in Europe has received sustained attention, how Chinese multinational enterprises (CMNEs) govern corporate social responsibility (CSR) on the ground remains less examined. This article addresses that gap by developing an institutional quadrality framework, which conceptualizes CMNEs’ CSR governance in Europe as shaped by the interaction of four institutional environments—home-country, global, regional, and host-country—mediated through the headquarters-subsidiary interface. The framework is applied to a qualitative comparative case study of two flagship Chinese investments in Serbia: Serbia Zijin Copper and HBIS Serbia. Tracing their CSR trajectories from market entry through later operational phases, the analysis shows that the shared political canopy under which both firms entered Serbia did not determine CSR strategy or outcomes across labour, environment, and community. Divergence instead emerged from the interaction of strategic orientation, CSR governance architecture, and the uneven activation of extra-local pressures at both headquarters and subsidiary levels, despite an initial convergence around a labour-centred, environment-light, and community-thin CSR pattern shaped by host-state priorities. The article further argues that movement from philanthropic to strategic CSR does not necessarily produce participatory CSR, as both firms used CSR primarily to stabilize legitimacy and manage stakeholder demands.

Purpose This study aims to investigate whether generational stage – founder versus descendant leadership – affects corporate social responsibility (CSR) performance in family firms, and whether this relationship is moderated by national cultural dimensions, specifically long-term orientation, uncertainty avoidance and power distance as defined by Hofstede’s cultural framework. Design/methodology/approach Using a cross-country sample of 401 publicly listed family firms from 29 countries over the period from 2007 to 2018, and applied fractional regressions and robustness tests. Findings Cultural dimensions positively moderate the impact of generational stage on CSR outcomes, though effects vary across the Environmental, Social and Governance (ESG) pillars. The results underscore the importance of cultural context in shaping CSR strategies during generational transitions. Originality/value This study contributes to the growing body of literature on family business and CSR by demonstrating that the interaction between socioemotional wealth and informal institutions – national culture plays a pivotal role in shaping CSR performance in family firms.

Purpose This research addresses the integration of sport into corporate social responsibility (CSR) strategies by companies listed on the Qatar Stock Exchange (QSE). Theoretically underpinned by neo-institutional isomorphic pressures, the study aims to fill a gap in the literature on CSR practices in the Middle East by examining how Qatari firms use sport-related CSR initiatives to foster community engagement and meet sustainable development goals. Design/methodology/approach The research involved a comprehensive analysis of annual reports from QSE-listed companies (n = 47), ensuring reliability through an automated data retrieval and analysis framework. The study handled extensive data sets consisting of annual reports spanning 10–15 years and primarily used two components: prompts and retrieval augmented generation. Findings The results highlight an increased focus on and utilisation of sport within CSR strategies across various sectors. They further demonstrate significant sectoral differences in CSR strategies, with banks and financial services leading in activities linked to philanthropy, sponsorships and personnel engagement. Given Qatar’s strategic emphasis on sport, related CSR initiatives have seen parallel and substantial growth, strengthening their role in promoting societal well-being. Originality/value This study contributes to the understanding of CSR practices in the region, by offering theoretical and practical insights on developing effective “CSR through sport” programmes. The research further provides a methodological and data foundation for application into other/adjacent regional or sectoral contexts.

This study examines the drivers of corporate social responsibility (CSR) practices among publicly listed companies in Vietnam, with a focus on CSR disclosures and the influence of internal and external factors. Using partial least squares structural equation modeling (SmartPLS), data from various sectors are analysed to examine how management and employee perceptions, company characteristics, organisational culture, and competitive dynamics affect CSR. The findings show that employee perceptions, competitive context, and firm traits significantly influence CSR adoption, while organisational culture and management perceptions affect CSR practices both directly and indirectly. The research highlights the critical role of management commitment to CSR, which shapes organisational culture and employee implementation. It also suggests that CSR strategies should be tailored to company-specific factors, such as size, industry, and ownership structure. Although limited to publicly listed firms in Vietnam, the study provides valuable insights for enhancing CSR integration in emerging markets and calls for further research on private enterprises. Itan et al. (2025) highlight similar dynamics regarding firm performance and CSR governance in Indonesia, providing additional context to CSR practices in emerging markets.

The study examines how the employment of people with disabilities is reflected in corporate social responsibility (CSR) strategies among companies in Hungary. It explores how CSR activities shape society's attitudes and what competitive advantages can be gained. The study uses a mixed methodology: content analysis is used to present the communication strategies of four large companies (Szerencsejáték Zrt., Auchan Magyarország Kft., Magyar Posta Zrt., Nolato Magyarország Kft.) based on a specific set of criteria. The qualitative study involved seven participants. The results are processed using thematic analysis and quote-based interpretation. Based on empirical research, it can be concluded that people with disabilities can be integrated into the open labor market. Companies have separate integration programs and communicate this on their websites, but there is still improvement needed in their communication on social media, as only those who specifically search for it will find it.

Purpose: The purpose of this research is to fill the gap between corporate social responsibility (CSR) and firm performance in relation to sustainable growth. It examines the influence of four CSR related factors, namely, Obligation to Society, Obligation to Customers and Markets, Obligation to Natural Environment, and Economic Benefit in CSR, on the relationship commitment and authentic commitment on stakeholder relationship. These commitments are assumed to impact on Strategic CSR Satisfaction and Durability, which turn affect Firm Performance as well as Sustainable Development PracticesDesign/methodology/approach: The survey obtained 411 observations from employees of companies already involved in CSR through convenient sampling in Ho Chi Minh City. The paper fills a gap in the literature by considering the perception of employees along with CSR strategy and long-term performance, especially in the context of an emerging economyFindings: Structural equation modeling has validated that all posited relationships are statistically significant and positive barring one; Obligation to Society does not make any significant impact on the Authentic Commitment to Stakeholder Relationship in CSR. The study adds to the CSR discourse by bringing to the forefront the strategic value of employee engagement in CSR, and offering empirical evidence on how specific dimensions of CSR relate to sustainable development of the firmResearch limitations/implications: This study provides useful insights, but also has several limitations. The use of convenience sampling limits the generalizability of the results. Although 411 participants were sufficient to conduct structural equation modeling, the sample size was small and lacked diversity across industries and regions. The study focused on companies that are already actively engaged in CSR, which may overlook the perspectives of companies that are in the early stages of CSR implementation. In addition, the sample is concentrated in a few industries, which limits the generalizability of the results to other industries.Social Implications: The study highlights the importance of integrating Corporate Social Responsibility (CSR) initiatives and considering employee perspectives to improve business performance and promote sustainable development. It examines how different aspects of CSR affect stakeholder engagement and trust, highlighting the importance of employee engagement in long-term sustainable development. The survey findings provide valuable guidance for business leaders and policymakers seeking to implement practical CSR strategies as a cornerstone of sustainable growth, especially in emerging markets.Originality/value: The findings of the study should be useful for business leaders and policymakers who have the willingness to enhance sustainability through the path of social responsibility

ABSTRACT This study investigates how internal workforce sustainability influences corporate social responsibility (CSR) strategies and how board characteristics shape this relationship in European firms. Positioned within the frameworks of stakeholder and resource dependency theories, the research explores why sustainable workforce practices encompassing employee well‐being, diversity, fair labor standards, and inclusion serve as critical drivers of responsible corporate conduct. Using a panel dataset of 4727 firm‐year observations from 682 European companies over the period 2013–2023, the study employs fixed and random effects regression models to examine both the direct and moderating effects of board attributes, including gender diversity, CEO–Chairman duality, board size, and board‐specific expertise. The findings reveal that firms with higher workforce sustainability scores exhibit stronger CSR performance, whereas board characteristics exert context‐dependent moderating effects. Board size exhibits a marginally positive association between workforce sustainability and CSR outcomes, whereas board gender diversity, despite its direct CSR benefits, exerts a negative moderating effect on the workforce CSR link, indicating process and engagement constraints. CEO‐Chair duality yields heterogeneous, sector‐specific effects, with role separation more salient in finance. Centralized leadership may strengthen how workforce sustainability drives CSR strategy. Subsample analyses for finance and realty industries confirm workforce effects but reveal distinct governance contingencies. The results provide actionable insights for corporate leaders and policymakers on aligning workforce sustainability with effective governance structures to advance responsible business conduct. Overall, this study extends the understanding of strategic governance by empirically linking board dynamics with workforce‐driven CSR outcomes in European contexts.

The growing emphasis on sustainability-oriented innovation has intensified interest in analyzing how external influences can affect internal strategic orientations and encourage the integration of environmental and digital considerations into organizational dynamics. Wine tourism, as a form of experiential stakeholder engagement, provides a valuable context for investigating the mechanisms through which firms absorb socially embedded expectations and translate them into sustainability-oriented organizational practices. The main objective of this study is to analyze the relationship between wine tourism and digital green technology orientation, as well as the mediating effect of the variables green human resource management and corporate social responsibility strategy in this relationship. Primary data were collected from 203 Spanish wineries and analyzed using the PLS-SEM technique. The findings reveal that wine tourism exerts a positive and significant effect on digital green technology orientation, both directly and indirectly, through the mediating roles of green human resource management and corporate social responsibility strategy. These findings emphasize that tourism-based engagement fosters external visibility and stakeholder interaction, while shaping internal capabilities and strategic orientations toward sustainability-driven digital innovation. This investigation has interesting theoretical, managerial, and policy implications, since integrates stakeholder engagement with internal organizational mechanisms as drivers of ecological technological orientation, underscores the value of aligning tourism practices with human resources and responsible strategies to foster digital green technology efforts, and shows the need for coordinated efforts linking tourism development, digital infrastructure, and organizational capacity building, offering an empirical framework for understanding how wine tourism catalyzes the internal adoption of green digital technologies.

Employee well-being has become a growing concern in organizational research, particularly in the context of Corporate Social Responsibility (CSR). This study aims to model the impact of psychosocial variables on well-being within the CSR framework, integrating both risk factors and protective organizational resources. The analysis is based on data from the European Working Conditions Tele­phone Survey (EWCTS) 2021, using a sample of 71,758 employees across 37 European countries. The empirical approach uses Tobit regression models to examine how job demands, work-related stress, and telework negatively af­fect well-being, while organizational commitment, partici­pation in decision-making, and workplace trust contribute positively. Results confirm that workload is the strongest negative predictor, whereas engagement and organiza­tional trust play a crucial role in mitigating its effects. Find­ings highlight the need for CSR strategies that balance job demands with organizational resources to foster health­ier work environments. Future research should explore longitudinal data and incorporate objective well-beinindicators, such as economic and physical well-being, for a more comprehensive assessment.

This study examines how sustainability governance influences sustainability strategies and how these strategies subsequently affect sustainability performance in Southeast Asian public companies. Sustainability governance is operationalized using two Refinitiv Eikon proxies: the presence of a sustainability committee and the use of sustainability assurance. Sustainability strategy is measured using the corporate social responsibility (CSR) strategy score, while sustainability performance is captured through Refinitiv’s environmental, social, and governance (ESG) score, a disclosure-based indicator widely used in prior research (Ma, 2024; Ghinizzini et al., 2025). The sample included 255 listed firms from Indonesia, Malaysia, Singapore, and Thailand. Descriptive statistics and analysis of variance (ANOVA) identify cross-country and industry differences, and structural equation modelling (SEM) with path analysis tests the hypothesized relationships. The results showed that governance mechanisms support the development of sustainability strategies, which subsequently enhance sustainability performance. These findings are consistent with agency and legitimacy theories and highlight the need for more standardized and substantive sustainability governance practices across the region.

Purpose Building on the optimal distinctiveness theory and attribution theory, this study aims to explore the impact of corporate social responsibility (CSR) differentiation on consumer brand advocacy, uncovering its underlying mechanisms and boundary conditions. Design/methodology/approach Two experiments were conducted using a between-subjects design method, and sample data from field surveys in China were used to test the hypotheses. Findings The results reveal an inverted U-shaped relationship between CSR differentiation and consumer brand advocacy, where moderate differentiation is most effective. Furthermore, legitimacy perception and competitive advantage perception exert a “seesaw-like” dual mediating effect. Specifically, CSR differentiation negatively influences brand advocacy through legitimacy perception, while positively influencing it through competitive advantage perception. Moreover, technological innovation negatively moderates the mediating effect of legitimacy perception, buffering its decline. Originality/value This study addresses the strategic paradox of “seeking homogeneity or heterogeneity” in CSR from a consumer perspective. It advances optimal distinctiveness theory by introducing and validating a dual mediating mechanism and identifying technological innovation as a key moderator. The findings provide nuanced insights for firms to design optimally differentiated CSR strategies.