Corporate Social Responsibility Value Research Articles

The value of corporate social responsibility: evidence from the humidifier disinfectant scandal in Korea

ABSTRACT As a quasi-natural experiment, we examine the effects of corporate social responsibility (CSR) on firms’ stock performance amid a corporate scandal closely linked with environmental and social (ES) issues, the humidifier disinfectant scandal in Korea. We find that firms with higher ES ratings, especially those with higher social ratings, outperform firms with lower ES ratings during the product safety scandal. Our estimation shows that one standard deviation increase in a firm’s ES score translates into about 2.4% higher stock returns during the scandal period. Our findings reveal that ES performance is influential over a firm’s stock returns when investors pay high attention to CSR, suggesting that firms’ CSR investments mitigate their nonfinancial risk.

Internal and external communication in oil & gas for enhancing CSR implementation: A review

Effective communication is essential for the successful implementation of Corporate Social Responsibility (CSR) initiatives in the oil and gas sector. This review examines the role of internal and external communication in enhancing CSR implementation in the industry. Internal communication focuses on engaging employees and stakeholders within the organization, while external communication involves interactions with external stakeholders, including communities, governments, and NGOs. The review finds that internal communication plays a crucial role in fostering a culture of CSR within oil and gas companies. By effectively communicating CSR goals, initiatives, and progress to employees, companies can increase employee engagement and commitment to CSR objectives. Internal communication also helps ensure that CSR values are integrated into organizational practices and decision-making processes. External communication is equally important for enhancing CSR implementation in the oil and gas sector. By engaging with external stakeholders, companies can build trust, enhance their reputation, and gain valuable insights into community needs and expectations. Effective external communication also helps companies demonstrate transparency and accountability in their CSR efforts, which is critical for maintaining a social license to operate. Overall, the review highlights the importance of integrating internal and external communication strategies into CSR implementation in the oil and gas sector. By fostering a culture of CSR internally and engaging with external stakeholders effectively, companies can enhance the impact of their CSR initiatives and contribute to sustainable development in the communities where they operate.

Impact of target firm’s social performance on acquisition premiums

This study investigates whether a target firm’s corporate social responsibility (CSR) influences the acquisition premium paid by an acquirer. Using the US public mergers and acquisitions (M&A) deals, this study finds that acquisition premium increases as targets’ perceived CSR quality increases, an effect incremental to previously documented drivers of such premiums. Additional findings reveal that the positive association between targets’ CSR quality and acquisition premiums is stronger for large targets and acquirers with high CSR performance. The study also documents that targets’ environmental performance has the strongest effects on acquisition premiums compared to other dimensions of CSR such as community, employees, diversity, or product. This study contributes to the literature by documenting the value of CSR in an unconventional manner using evidence from the M&A market. The findings are robust after controlling for the target-specific, acquirer-specific, deal-specific, and macro-economic variables and by using different proxies for CSR and acquisition premiums.

Corporate social responsibility in the new normal era: review

A business theory known as "corporate social responsibility" (CSR) places an emphasis on an organization's social and ethical responsibilities in addition to maximizing profits. It entails incorporating social responsibility, moral decision-making, and sustainable practices into the foundation of corporate operations. CSR essentially seeks to strike a balance between financial performance and a favorable influence on the environment and society, demonstrating a dedication to ethical business practices and stakeholder well-being. Businesses are realizing the value of corporate social responsibility (CSR) in the face of changing global issues in the "new normal" period. Corporate Social Responsibility (CSR) becomes more important in the new normal era as companies deal with previously unheard-of difficulties. Global events have brought about a paradigm change that requires robust and socially responsible corporate strategies. CSR provides businesses with a strategic framework to meet demands in society, gain the trust of stakeholders, and adjust to shifting expectations. It fosters long-term sustainability in a constantly changing global landscape by positioning firms as responsible contributors to community and environmental well-being, in addition to aligning them with ethical imperatives. A critical analysis of corporate social responsibility (CSR) in the new normal age reveals a dynamic business environment where companies adjust their approaches to meet changing needs. Important discoveries highlight how crucial CSR is to boosting long-term sustainability, stakeholder trust, and resilience. The literature emphasizes the value of moral behavior, environmental stewardship, and social contributions while highlighting successful CSR implementations during global upheavals. All things considered, the assessment shows how important corporate social responsibility (CSR) is in helping companies become not just financially sustainable but also socially and environmentally conscious in the face of enormous shifts.

The Influence of Corporate Social Responsibility on Company Value with Profitability as a Oderation Variable in Registered Manufacturing Companies on the Indonesian Stock Exchange Period 2019-2021

This research aims to determine the influence of CSR (Corporate Social Responsibility) on company value in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample used in this research was purposive sampling, totaling 56 companies with 3 years of observation and obtained from the annual financial reports of manufacturing and component companies at www.idx.co.id. The data analysis used is SPSS version 25 analysis. The results of the research show that CSR (Corporate Social Responsibility) has a significant positive effect on company value and profitability as proxied by ROA (Return On Assets) and moderates the relationship between CSR and Company Value.

Does managerial ability matter in corporate sustainability-related dynamics? An empirical investigation

This study aims to assess the intricate interplays between managerial ability, corporate social responsibility (CSR), and firm value, focusing on 3,498 company-year observations sourced from the RANKINS CSR RATINGS and China Stock Market & Accounting Research (CSMAR) databases representing China’s Shanghai and Shenzhen A-share listed companies from 2009 to 2018. Employing a rigorous sample selection process and utilizing data from reliable databases, the research employs a comprehensive methodology to explore the intricate corporate sustainability-related dynamics influencing organizational success and societal impact.The findings reveal a compelling negative correlation between managerial ability and CSR performance, corroborating previous research and suggesting potential challenges in reconciling managerial competence with social responsibility priorities. Furthermore, this paper establishes a negative correlation between CSR and firm value, with managerial ability influencing the magnitude of this impact, underscoring the significance of managerial skills in moderating the relationship between CSR initiatives and overall corporate performance. Moreover, the study uncovers a robust positive correlation between managerial ability and firm value, emphasizing the pivotal role of adept leadership in achieving higher corporate valuation. It provides valuable insights for practitioners, policymakers, and scholars, creating a conducive environment for well-informed decision-making. In the ever-changing corporate landscape, a deep understanding of these interconnections is essential to nurture business practices that are both sustainable and value-oriented. AcknowledgmentThis paper is co-funded by the European Union through the European Education and Culture Executive Agency (EACEA) within the project “Embracing EU corporate social responsibility: challenges and opportunities of business-society bonds transformation in Ukraine” – 101094100 — EECORE – ERASMUS-JMO-2022-HEI-TCH-RSCH-UA-IBA/ERASMUS-JMO-2022-HEI-TCHRSCH https://eecore.snau.edu.ua/Oleh PASKO expresses sincere gratitude for the support from the Kirkland Research Program, generously provided by the Leaders of Change Foundation established by the Polish-American Freedom Foundation.

A bibliometric analysis: Corporate social responsibility and firm value

This literature review was conducted in the form of a bibliometric analysis (Zupic & Čater, 2015) to examine the trends and findings of studies on corporate social responsibility (CSR) and firm value. There were 269 Scopus-indexed publications published between 2007 and 2023 analyzed in this study, then processed with R Biblioshiny to generate and visualize the citation matrix and bibliometric network. VOSviewer and additional analysis were also undertaken. The trend of publications on CSR and business value has significantly increased every year, especially in 2022, where 54 publications were made, hitting an annual publication growth rate of 10.58 percent. The results of the review revealed the USA as the most influential nation, and the Journal of Business Ethics as the journal with the strongest influence. An article with 989 citations was published in the Management Science journal written by Lee S., making it the most influential article. Based on the co-occurrence network, the intensity of research on the relationship between CSR and firm value has increased between 2017 and 2021. Jo H. appeared as the most frequently cited author in this field based on co-citation and the USA and Canada were the top two countries in terms of collaboration among countries. This study provides useful insights for future CSR and business value studies. This research is very important for researchers studying CSR and firm value literature. In particular, the findings allow new researchers to quickly identify the theoretical underpinnings, as the leading researchers and documents identified in this study provide an entry point for new researchers.

Corporate social responsibility obscuration strategy: The ineffectiveness of social accounting in CSR implementation

This study aims to explore the obscuration of corporate social responsibility (CSR) practices carried out by companies and their impacts on the ineffectiveness of social accounting. Three problems were investigated in this study, including 1) what is the motive behind the CSR practice, 2) how is the CSR obscuration pattern, and 3) how the CSR obscuration impacts the effectiveness of social accounting. This study was conducted on 28 companies that were members of the mining industries going public on the Indonesia Stock Exchange in 2021. To analyze the data, content analysis and taxonomy methods were employed. The results showcased an obscuration of CSR practices from their original goals. The obscuration of CSR could be seen from the motives underlying the CSR implementation, which prioritized economic motives rather than social motives. The five patterns of CSR obscuration comprised 1) motive shifting, 2) meeting the litigation, 3) emphasis on specific CSR implementation, 4) internal stakeholder orientation and support for company operations, and 5) being wrapped or entrusted with company promotion. As a result of the CSR obscuration, it impacted 1) the ineffectiveness of social accounting and 2) the shift in the CSR value from its original purposes.

The Effect of Concentrated Ownership on Tax Avoidance: CSR Mediates or Moderates

This study seeks to empirically demonstrate the relationship between concentrated ownership and tax avoidance, exploring the potential role of Corporate Social Responsibility (CSR) as either a mediating or moderating variable. From the aim of this research, the formulation of the problem in this research is whether concentrated ownership has an effect on tax avoidance and this research wants to further prove whether CSR is more appropriate to use as a mediating or moderating variable in explaining the relationship between concentrated ownership and tax avoidance. The research focuses on a selection of manufacturing firms that uphold CSR values during the period from 2019 to 2021, employing purposive sampling as the method for sample selection. Concentrated ownership is defined as ownership exceeding 50%, while tax avoidance is measured using the Effective Tax Rate (ETR). The results prove that concentrated ownership encourages management to conduct tax avoidance as an effort to obtain additional capital for the firm's investment needs so that companies tend to shift current taxes to future taxes. This research proves the existence of agency problems where concentrated ownership expropriates minority interests. CSR functions as a moderating factor in the correlation between concentrated ownership and tax avoidance. It serves to diminish managerial endeavors in evading taxes by establishing corporate legitimacy. With better implementation of CSR, it is hoped that this will not be a motivation for companies to avoid taxes when companies are dominated by concentrated ownership and investors prefer to invest in companies that have concentrated shares.

Do pressure-sensitive institutional investors moderate CSR decisions towards value creation of Indian firms?

Purpose Research on the significance of corporate social responsibility (CSR) and value creation is nascent as compared to CSR and financial performance. The concept of value is also evolving because of changing business environments, globalization and the expanded idea of CSR. Nowadays, managers expect a more quick, pragmatic approach to satisfy valid stakeholder claims while simultaneously creating competitive advantage through reputation and investor value. The paper aims to examine the impact of CSR on the market and sustainable value creation through CSR expenditure in India and the moderating role of pressure-sensitive institutional investors (PSII). Design/methodology/approach The study used panel data regression methodology on a sample of 1,845 non-financial Indian firms from 2015 to 2021. Findings CSR creates market and sustainable value for non-financial Indian firms in line with stakeholder theory. The authors find a positive moderating role of governance represented by PSII on CSR and market value creation but not on sustainable value. Research limitations/implications The study is based on secondary data. CSR, despite being a regulatory obligation, provided long-term benefits that increased their sustainable growth rate. The results highlight the importance given by financial markets to CSR activities. Other types of institutional investors can also be examined in future research. CSR can be embedded in the core operations of the firm, which can help in fostering a culture of sustainability and responsible business practices that benefit firms and society as a whole. Tax incentives can be provided to firms investing in CSR. Practical implications CSR provides long-term benefits to the firm, which enhances the goodwill and integrity of the firm in the market. The results reveal that besides capital market investors, firms are subject to the scrutiny of consumers, communities and the government as expectations rise and information spreads faster, which can have repercussions. CSR helps in meeting such expectations and the perceived value of the firms. Managers and chief executive officers (CEOs) can pay attention to the type of institutional investors like PSII, which can be formed as a part of the firm’s CSR strategy. Social implications The positive impact of CSR on sustainable value expresses a long-term management orientation based on the improvement of stakeholder relations and the associated environmental impacts referring to cohesion and consensus, market opportunities and strengthened reputation and image. A sustainable company involves a conscious and continuing effort in the equilibrium between contrasting stakeholders’ expectations in an attempt to optimize value creation. Tax exemption can be provided for CSR activities. Originality/value The authors contribute to the scant literature on CSR and value creation, especially sustainable value, as most of the prior studies are not empirical on sustainable value in the Indian context. Managers and CEOs can pay attention to the types of institutional investors like PSII, which can be formed as a part of the firm’s strategy.

Revisiting the nexus between corporate social responsibility and corporate value: Evidence from China

AbstractPurposeUnder the concept of sustainable development guided by ‘carbon peak’ and ‘carbon neutral’, corporate social responsibility (CSR) performance has become the focus of attention in all sectors of society. With the gradual deepening of China's ‘new economic normal’ development, firms face increasing environmental uncertainty in the market. This study aims to embed CSR, financial flexibility (FF), institutional investors (INST), and corporate value into the same theoretical framework and conduct heterogeneity analysis on the nature of property rights, heavily polluting industries, and marketisation level.Design/Methodology/ApproachBased upon the observation data of listed firms in Shanghai and Shenzhen A‐shares in China from 2011 to 2021, this study uses Stata software for data processing, analysis, and two‐stage least‐squares (2SLS) models to solve endogenous problems.FindingsThe research results show that improving CSR performance increases corporate value, while INST and FF moderate the relationship between them. Further heterogeneity analysis found that the nature of property rights, heavily polluting industries, and marketisation level have different impacts on these moderating effects. This result provides ideas for clarifying the economic impact of enhancing the firms' CSR performance in the current era.Originality/ValueFirst, from the standpoint of CSR performance, it enhances the literature on the key corporate values in China. Second, from the perspective of corporate value, it has enriched the CSR literature and provided a new perspective for further clarifying the significance of improving the CSR performance of firms at this stage. Third, from the perspective of INST and FF, this research examines the moderating mechanism of CSR performance on corporate value. Hence, it provides a reference for further improving the efficiency of resource allocation in the capital markets.

The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms

Purpose This study aims to examine the influence of corporate governance (CG) and corporate social responsibility (CSR) on firm value while accounting for the impact of information asymmetry. Design/methodology/approach This empirical analysis is based on 1,079 observations from 83 listed Indonesian firms for the period 2007–2019. The authors applied simultaneous equation models with ordinary least squares and two-stage least squares. Findings The authors present empirical evidence of CG mechanisms that significantly contribute to low levels of CSR. Moreover, the authors identify a significant impact of information asymmetry on the relationship between CG, CSR and firm value. Research limitations/implications The results show that information asymmetry, CG and CSR do not necessarily result in improved firm value across boards. Moreover, the employment of a nonlinear Cobb–Douglas-type function indicated diminishing marginal returns. Practical implications The findings can help policymakers in developing countries in improving the monitoring and supervisory roles of CG mechanisms to provide more support to CSR, increasing regulatory pressures for improved CSR performance and reducing information asymmetry by adopting a standardized CSR reporting scheme. Social implications The suggested implications can contribute to more sustainable practices among Indonesian-listed firms as well as improving relationships with consumers and stakeholders toward the practice of CSR. Originality/value The adoption of a comprehensive CSR measurement tool to examine the value of CSR contributes to the extant literature, along with examining the impact of information asymmetry on the relationship between CG, CSR and firm value in a developing country context.

Innovative instruments for increasing the efficiency of human resources management of IT-companies

The mechanism of improving the efficiency of human resources management at IT-companies updates the implementation of innovative management tools in the processes of hiring, developing, and evaluating their employees. The goal of the work is to deepen the theoretical and conceptual foundations of the effectiveness of HR management at IT-companies in the social and labor context and to develop scientific and applied recommendations regarding the mechanism of its enhancement in the conditions of formation of a new economy. Measures outlined in the paper to apply the competency approach, to introduce the talent management algorithm on a systematic basis, and to develop the system of key performance indicators should be considered as a component of scientific and practical recommendations for improving the efficiency of human resources management in IT enterprises in the social and labor dimension. In order to improve the efficiency of human resources management at IT enterprises, it is necessary to develop and introduce a perfect mechanism as a systemic integrity of economic, social, and organizational processes of creating preconditions for innovative development of the enterprise as a benefit for the employer and decent work as a benefit for the employees. The scientific platform of the theoretical and applied construct of such a mechanism should be the managerial paradigm of harmonization of social and labor relations, and its internal architectonics should be formed in compliance with the values of corporate social responsibility and contain innovative tools in the format of the goals and results management system in contrast to the functions management system. On the basis of understanding of the essence and regulatory consolidation of competencies as the ability of a person to perform a certain type of activity, the model of functional and behavioral competencies of the IT project manager is developed, the trajectory of development of talents in the field of computer programming is given, the methodological basis of construction and the algorithm of development of the key system are developed and performance indicators are implemented.

Understanding of Economic Student on the Relationship between Green Supply Chain Management and Sustainability

Purpose: This research collects primary data on how well economic students at colleges in Can Tho, Vietnam comprehend how green supply chain management (GSCM) affects sustainability performance. Methodology: This research examines five GSCM factors—internal environmental management, green procurement, green manufacturing, green distribution, and environmental education—and three sustainability performance characteristics (economic, environmental, and social performance). Exploratory trials and a literature review on GSCM and sustainability performance lead to this model. Using a questionnaire, 534 participants provided primary data. Based on a structural equation model, SPSS and AMOS 22.0 analysed the data quantitatively and descriptively (SEM). Findings: GSCM affects sustainability performance differently. Green procurement affects economic, environmental, and social performance. Internal environmental management impacts environmental and social performance. Environmental education affects solely social performance. Green production and distribution do not affect sustainability. The results showed that universities must prioritise five areas—internal environmental management, green procurement, green production, green distribution, and environmental education—for the long-term development of the economy, environment, and society. Originality/Value: GSCM's impact on sustainability performance has been studied, however economic scholars don't know how it affects a company's sustainability. Economics majors will become entrepreneurs who grasp their role in company and economic progress. Economic students must understand the value of corporate social responsibility, community involvement, and environmentally responsible production to help firms, communities, and ecosystems succeed. Keywords: Economic student, green supply chain management, sustainability.

Government Corruption and Corporate Social Responsibility: An Instrumental Perspective

This study examines the relationship between government corruption and corporate social responsibility (CSR). While existing research in CSR has suggested that reduced moral incentive is a key reason for firms’ low CSR engagement in regions with high government corruption, we postulate that government corruption in the region where a firm is headquartered also decreases its instrumental motivation to engage in CSR. The instrumental value of CSR will significantly decrease due to the diminished returns, which come from decreased stakeholder reciprocation and increased risk of becoming a rent-seeking target of corrupt officials. We furthermore suggest that the negative effect of government corruption on CSR may change depending on the levels of firm political risk, financial performance, and firm sales to government, which alter the returns of CSR. The findings, based on a sample of publicly listed US firms and political corruption data from the US Department of Justice during the 2003 through 2013 period, support our arguments. Our study contributes to CSR literature by highlighting and testing the instrumental perspective to examine the influence of government corruption on CSR.

Whether organizational citizenship behavior is triggered by employee CSR perception and spiritual values: the moderating role of Islamic work ethics

PurposeThe study aims to inspect the impact of employees’ perception of corporate social responsibility (CSR) and their spiritual values on their affective commitment and job satisfaction, which in turn may promote organizational citizenship behavior. Furthermore, this study examines the moderating effect of Islamic work ethics to identify whether they strengthen or weaken the proposed associations.Design/methodology/approachA survey instrument was devised to collect data from employees. The statistical analysis of the data was conducted using the Smart PLS software. Additionally, the research uses the “Partial Least Square-Structural Equation Modelling (PLS-SEM)” technique.FindingsThe findings of the study suggest that employees’ perception of CSR exhibits a positive association with affective commitment and job satisfaction. Likewise, employees’ spiritual values demonstrate a positive and significant correlation with affective commitment and job satisfaction. Finally, the outcomes reveal that affective commitment and job satisfaction play a major role in fostering organizational citizenship behavior. Moreover, Islamic work ethics positively and significantly moderate the relationship between employee CSR perception and affective commitment and between employee CSR perception and job satisfaction.Originality/valueThis research study endeavors to fill the gaps in the current literature by investigating two crucial aspects of employees: their perception of CSR and spiritual values. Additionally, the study includes Islamic work ethics as a moderator to provide a more comprehensive understanding of how these factors contribute to fostering organizational citizenship behavior. This work highlights the significance of spiritual values and social responsibilities in employees’ lives and how Islamic work ethics shape their behavior accordingly.

Corporate social responsibility, brand value and corporate governance: new evidence from a 3SLS model

Purpose Taking a dynamic endogenous perspective, this study aims to examine neglected endogeneity issues in the relationship between corporate social responsibility (CSR) and brand value and the relationship’s moderation by corporate governance. Design/methodology/approach The study uses the three-stage least squares (3SLS) method on 990 samples of the 110 most valuable listed companies published by the World Brand Lab for 2013–2021 to empirically test the two-way interactive endogenous relationship between CSR and brand value. Findings The findings reveal that increasing investment in CSR increases brand value in the current period, which prompts companies to reduce investment in social responsibility, resulting in a decline in future brand value. Concerning the moderating effect of corporate governance variables, the size of the board of directors and the board’s proportion of independent directors positively regulate the relationship between CSR and brand value. By contrast, the proportion of executive shareholdings has a negative impact. Originality/value This study’s findings complement previous studies on endogeneity in the relationship between CSR and brand value, and enrich the literature on corporate governance, CSR and brand value as a whole. In addition, the study uses the 3SLS method, which avoids endogeneity problems and eliminates the one-sidedness of the subjective selection of instrumental variables.

The Effect of CSR on Buyback Decisions with Brand Image Mediation and Credibilitys Merek: Case of Wardah Halal Cosmetics in Indonesia

Corporate social responsibility (CSR) is becoming one of the most critical challenges, where companies need to survive in an increasingly competitive business world. Therefore, the research conducted in this study is an investigation effort on the impact of customer CSR perception on repeat purchase intent, mediated by brand image and brand credibility, with the aim of uncovering the benefits of CSR values that have been applied within the company. This study used a purely quantitative approach, in collecting data on 290 people with female gender who had become customers of Wardah halal cosmetics, using questionnaires through online surveys. Smart PLS-SEM 4.0 software is used to analyze data. The results showed that perceptions from customers showed that the CSR activities produced by the company did not directly have a significant effect on the decision to repurchase its products. However, CSR significantly has a direct influence on its mediation variables, namely: (1) Brand Image; and (2) Brand Credibility. The results obtained provide an important reference for the academic world in terms of conducting empirical research on this subject, as well as benefits for marketers and company managers who want to develop their marketing strategies using CSR elements for the expected improvement of sustainable business development.

Has corporate involvement in government-initiated corporate social responsibility activities increased corporate value?—Evidence from China’s Targeted Poverty Alleviation

Poverty remains the biggest challenge facing the world today. In 2016, the Chinese government launched a national campaign to eradicate poverty by 2020, among which Chinese listed companies have made significant contributions to. This paper focuses on the targeted poverty alleviation (TPA) and investigates the relationship between corporate participation in TPA and its corporate value. As compared to firm’s own corporate social responsibility (CSR) initiatives, participating in government-initiated CSR activities can better enhance corporate value. This is especially so when firms engage in penetrative “integrated poverty alleviation” rather than the direct approach of “donative poverty alleviation”. This paper adopts the Mediating Effect Model to explain the relationship between corporate participation in TPA and their corporate value, with the shareholding ratio of institutional investors, government subsidies and corporate reputation as mediating factors. Findings suggest that corporations’ active implementation of TPA actions can increase the shareholding ratio of institutional investors and government subsidies and improve corporate reputation, thereby significantly increasing their corporate value. However, the impact of participation in TPA on corporate value is limited by factors including the nature of property rights, the intensity of competition in the industry and the degree of marketization. The impact is generally more significant in state-owned enterprises, areas with lesser industry competition and higher marketization. This study provides a fresh perspective for theories related to CSR, poverty eradication and corporate value of listed companies.

SUPPLY CHAIN MANAGEMENT CONTRIBUTION TO ORGANISATIONAL SUSTAINABILITY

Sustainability is an element that is increasingly considered within the organisation. Therefore, the aim of this scientific article is to explore the contributions of supply chain management (SCM) to organisational sustainability. The study was based on a closed-ended question distributed to strategic managers from eleven business sectors, and the answers to this question were selected according to our objectives and grouped to generate six questions that were applied through a questionnaire to a total of 220 companies from the three economic sectors, companies that have implemented sustainable SCM practices. The main findings from the descriptive analysis used for the data show that sustainability practices integrated into SCM, such as sustainable sourcing, green design, and supply chain loop. Improving relationships with suppliers and customers by promoting closed-loop corporate social responsibility (CSR) values has a positive impact on organisational sustainability. These practices reduce environmental impact, improve financial performance, enhance reputation, and increase stakeholder satisfaction. The main conclusion of this study is that the adoption of sustainable SCM practices is critical to organisational sustainability. Organisations must prioritise sustainability in their SCM decisions to ensure their long-term success.