When AI meets ethics: unveiling the impact of firm AI innovation on corporate social responsibility

The circular economy and the sustainable development goals: Strategies for consumer involvement in the textile industry

Environmental, social, and governance (ESG) reporting faces persistent challenges, including fragmented standards, inconsistent metrics, misalignment with global sustainability goals, and limited stakeholder usability. Numerous studies prove that ontology-based solutions can address several challenges that occur during ESG reporting activities. Although semantic technologies offer valuable benefits for ESG reporting, their utilization in this field remains constrained. Most ontology-based solutions remain in developmental stages, and they are not broadly utilized since organizations lack an understanding of how these tools would help address their reporting problems. This study performs a systematic literature review (SLR) that investigates 19 peer-reviewed studies obtained from Scopus and Web of Science under Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA 2020) standards. The SLR identifies critical gaps: (1) existing ontology-driven solutions can address key problems in current ESG reporting; (2) quantitative evaluation methods are rarely integrated with semantic tools, limiting actionable insights; and (3) alignment with evolving standards like the Sustainable Development Goals (SDGs) remains superficial. Based on the SLR insights, this research develops a novel framework through SLR findings by combining ontology-driven methods with quantitative assessment techniques. The framework achieves standardization of various reporting standards through an ESG ontology system that maps essential concepts to build an extensive taxonomy. SDG targets become mutually compatible through established SDG ontologies to allow businesses to measure their activities against international sustainability goals. Fuzzy Multi-Criteria Decision-Making (MCDM) techniques used in combination with an ESG maturity model create quantitative measures to assess ESG performance. The method produces measurable performance indicators that are supported by clear semantic links that allow valid benchmark assessments combined with better data unification and improved decision-making capabilities. The research creates operational frameworks that enable ESG information interoperability, which advance sustainability governance innovation and guide ESG ontology transformations.

When stakeholders are neighbors: How local communities influence corporate social responsibility

Rule-of-law digital government and corporate social responsibility governance in digital firms: Evidence from China

Democracy and foreign firms’ internal corporate social responsibility: evidence from World Bank Enterprise Surveys

Regional cultural tightness and corporate social responsibility: evidence from China

Reducing firm idiosyncratic volatility: corporate social responsibility, ESG performance and environment-based executive pay

Purpose: This study aims to map and synthesize the research landscape of corporate sustainable performance in Indonesia by identifying dominant themes, theories, methods, and future research directions. Research Method: The study employs a systematic bibliometric approach to analyze prior studies on corporate sustainable performance in Indonesia. The analysis, using the TCCM framework, focuses on research themes, theoretical foundations, methodological choices, authorship patterns, institutional contributions, and research gaps. Results and Discussion: The findings reveal a strong dominance of quantitative methods, especially survey-based designs and SEM/PLS-SEM analysis. The literature relies heavily on stakeholder theory and the resource-based view. Key research themes include sustainability, corporate social responsibility, corporate governance, and financial performance, while emerging topics include environmental innovation, ESG, and organizational capabilities. The field shows a semi-concentrated authorship and institutional structure, indicating established scholarly leadership and growing participation. Implications: The study suggests the need for greater theoretical diversity, deeper contextual analysis, and more robust methodologies, including longitudinal and theory-driven approaches. The findings also provide insights for firms and policymakers to integrate sustainability into corporate strategy and governance. Originality: This study provides a structured overview of research on corporate sustainable performance in Indonesia and identifies key research gaps using the TCCM framework.

ABSTRACT This study investigates the phenomenon of ESG (environmental, social, governance) decoupling in small and medium‐sized enterprises (SMEs) across the Visegrad Group (V4) countries: Poland, Czechia, Slovakia, and Hungary. While ESG frameworks are increasingly adopted as a strategic response to sustainability challenges, their implementation in the SME sector remains fragmented and often symbolic. Drawing on institutional theory and using survey data from 1392 SMEs, the study operationalises decoupling as a firm‐level signed Talk–Walk gap (ESGd i = Talk i − Walk i ) capturing misalignment between communicated ESG readiness (Talk) and implemented ESG practices (Walk). The results indicate measurable ESG decoupling across all four countries. Although descriptive country‐level averages show small shifts (with Poland exhibiting slightly higher alignment and Hungary a larger descriptive gap), the overall distribution of ESGd does not differ significantly across countries. Bivariate and multivariate analyses show that external institutional pressures, including regulatory demands, partner and supply‐chain requirements, customer expectations, and finance‐related requirements, are positively associated with ESG decoupling, although the relative importance of specific pressures varies across countries. This suggests that SMEs may increase ESG signalling faster than implementation when internal capabilities are constrained. The study extends ESG decoupling research to SMEs in a Central and Eastern European context and highlights the need for policy and market instruments that support capability building and enable substantive ESG integration beyond compliance.

Corporate Social Responsibility (CSR) is increasingly recognized as a strategic instrument for strengthening public governance and advancing sustainable development, particularly in emerging economies such as Vietnam. In the construction sector, which is characterized by high environmental and social risks, the integration of CSR remains largely voluntary, with limited regulatory enforcement and weak monitoring systems. This institutional gap creates urgency to investigate how CSR contributes to local governance effectiveness, especially within the context of ongoing digital transformation. This study examines the impact of CSR dimensions on local governance effectiveness in Vietnam’s construction sector using 110 survey based observations from firms, government officials, and experts collected between 2022 and 2024. A quantitative approach was applied, including Cronbach’s Alpha, Pearson correlation, and multiple linear regression using SPSS 26.0. The results indicate that all CSR components significantly enhance governance effectiveness, with legal and ethical responsibilities exerting a stronger influence than economic and philanthropic dimensions. The novelty of this research lies in positioning CSR as a complementary governance mechanism rather than merely a corporate obligation. The study contributes empirical evidence to the limited literature on CSR and public governance in developing contexts and offers policy relevant insights to strengthen legal frameworks, improve multi stakeholder coordination, and promote ethical business practices for sustainable governance outcomes.

Corporate social responsibility and its effects on brand equity and corporate reputation in the cosmetics industry

Purpose This study explores internal and digital communication, both formal and informal, through corporate networks aimed at employees, and its impact on workplace happiness in the retail sector, particularly in supermarkets. It also examines the moderating role of job tenure in the relationships among the variables analysed. Design/methodology/approach Based on a sample of 682 employees from a consumer cooperative in Spain, a quantitative study with a cross-sectional, correlational design was conducted. A partial least squares structural equation modelling approach was applied, and a multi-group analysis examined the moderating effect of job tenure. Findings The study highlights the central role of internal and digital communication in shaping employees' perceptions of corporate social responsibility and their workplace happiness. Digital internal communication is shown to be a key strategic resource for fostering more sustainable and healthy organisations. The results also confirm that job tenure significantly moderates these relationships, allowing better alignment of communication strategies based on employees' length of service. Originality/value By focusing on internal and digital communication within supermarket networks, this study offers fresh insights into communication management from a digital perspective, linking it to internal corporate social responsibility and workplace happiness. The research expands the theoretical framework and provides practical implications for improving working environments in the retail sector.

ABSTRACT This study adopts a mixed‐method approach to examine the key drivers of perceived value for refurbished products in rapidly expanding electronic marketplaces. Through in‐depth interviews and focus groups, key antecedents are identified, followed by conceptual model testing using the stimulus–organism–response framework. Quantitative analysis is conducted using covariance‐based structural equation modeling and artificial neural networks. The results revealed that perceived risk, customer reviews, online trust, retailer credibility, third‐party seal, and corporate social responsibility significantly shape perceived value, which in turn drives electronic word‐of‐mouth intentions. Additionally, greenwashing perceptions and concern for future consequences moderate these relationships. The study offers theoretical and practical insights for enhancing consumer engagement in electronic marketplaces for refurbished products.

ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases. CSR disclosure was assessed through a content analysis of corporate websites, generating an index across social, environmental, economic, and governance dimensions. Profitability was measured using EBITDA, complemented by financial and organizational control variables. The results reveal a very low level of CSR transparency, with an average disclosure index of 7.26%, concentrated mainly in social information. Regression analyses indicate that CSR disclosure exerts a marginally negative effect on short‐term operating profitability, while operating scale, corporate tax, and personnel costs show significant associations with EBITDA. The study contributes to the literature by clarifying the CSR–performance nexus in a sector marked.

This research aims to analyze the effect of Corporate Social Responsibility, Profitability and Leverage on Firm Value with Auit Qaulity acting as a moderating variabel in energy sector compenies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 periode. Firm value is represented by Price To Book Value (PBV), Corporate social responsibiity is measured using Globalrreporting Initiative (GRI), Profitability is proxied by Return On Asset (ROA), Leverage is measured by the Debt To Total Asset Ratio (DAR) and Audit Quality isBassessed using Dummy Variaabel distinguishing big four and non big four publik accounting firms (KAP).BThis study adopts a quantitative approach and applies Moderated Regression Analysis (MRA) using SPSS, with a final sample of 115 observations after removing outliers. The findings indicate that CSR has a significant effect on firm value (sig. 0.013 < 0.05), profitability also significantly influences firm value (sig. 0.001 < 0.05), and leverage showsAa significant impact on firm value as well (sig. 0.004 < 0.05). These results suggest that investors in the energy sector take into account social responsibility, profitability, and capital structure when evaluating a company’s future prospects. However, the moderation analysis reveals that audit quality is unable to moderate the relationship between CSR (0.398 > 0.05), profitability (0.530 > 0.05), and leverage (0.101 > 0.05) with firm value. This implies that the reputation of the auditor does not influence how investors perceive firm value in the energy sector

Corporate social responsibility, green human resource management, green innovation, and sustainable performance through bibliometric and systematic review

The article identifies current trends in the transformation of an organization’s management system. Uncertainty, the rapid development of new technologies, intensifying competition, and the growing importance of the human factor in ensuring the effective operation of any business entity necessitate a paradigm shift in management, achieved through a fundamental rethinking of approaches to the conduct of managerial activities. The current economic, political, social, and technological changes are fully consistent with the concept of the BANI world, whose key characteristics are fragility, anxiety, nonlinearity, and incomprehensibility. The main challenges of the modern world that necessitate a transformation of the organization’s management system are identified. Among them are technological changes, socio-demographic transformations, stricter requirements for corporate social and environmental responsibility and management transparency, and the emergence and development of new business models. It has been established that overcoming the global challenges organizations face today requires a fundamental overhaul of management tools. At the same time, moving away from the traditional management model should involve the creation of systems capable of delivering the desired results in a dynamic business environment characterized by a high degree of uncertainty. The priority areas for restructuring the organization's management system have been identified. Among them are enhancing the human-centered approach to management and creating favorable conditions for the development of human capital; changing management technology; digitizing management activities; and converging management paradigms. Particular attention has been paid to building the organizational system’s capacity to withstand negative external influences and transform crisis challenges into drivers of development. The article concludes that the development of a new managerial mindset is a complex process that involves combining technological progress with the development of human potential.

The topic of corporate social responsibility in communal enterprises has become increasingly significant in the context of sustainable urban development and contemporary economic transformations. Social responsibility is no longer limited to financial outcomes; it encompasses environmental, social, and managerial dimensions that require systematic consideration in organizational decision-making. Effective management of socially responsible activities necessitates the development of comprehensive accounting and analytical systems capable of integrating non-financial performance indicators. Incorporating environmental, social, and governance (ESG) components into operational processes enhances transparency, accountability, and strategic planning. Communal enterprises play a critical role in providing essential services, which creates growing expectations from local communities, regulators, and other stakeholders regarding ethical, social, and ecological performance. Ensuring that all initiatives are systematically documented and monitored is essential for internal control and for communicating impact to the wider public. Addressing the challenges of recording, evaluating, and reporting social and environmental initiatives requires innovation in accounting structures, including the creation of specialized analytical subaccounts and detailed tracking mechanisms. The development of integrated reporting frameworks that combine financial and non-financial data supports strategic decision-making and provides a holistic view of an organization’s contribution to community well-being and sustainable development. The topic remains highly relevant as organizations face increasing pressures to demonstrate responsible practices, maintain public trust, and contribute to broader societal goals while managing operational efficiency and resource allocation. The study of such approaches highlights the importance of aligning managerial processes, financial systems, and non-financial performance measurement to ensure that communal enterprises can effectively fulfill their social responsibilities and meet evolving expectations in a complex, sustainability-focused environment. This research area provides opportunities for further exploration of innovative methods for integrating social, environmental, and governance considerations into communal management, offering practical implications for policy-making, organizational strategy, and stakeholder engagement.

ABSTRACT This study applies an agency‐theoretical lens to examine how investor heterogeneity, specifically institutional, foreign, and domestic ownership, influences corporate social responsibility (CSR) performance. Drawing on extensions of classical agency theory that account for heterogeneous shareholder preferences and principal‐principal conflicts, I analyze 11,652 firm‐year observations of EU‐headquartered companies over the period 2014–2023. The findings indicate that institutional and foreign ownership are positively associated with CSR performance, whereas domestic ownership shows a negative relationship. These results are consistent with institutional investors seeking a balanced risk–return trade‐off through CSR engagement and foreign investors using CSR to mitigate information asymmetries linked to geographic distance. By contrast, domestic investors, often characterized as less sophisticated and less independent, appear to incentivize managerial short‐termism that hinders long‐term CSR commitments. Importantly, the analysis identifies board gender diversity (BGD) as a complementary governance mechanism that moderates the positive effect of institutional and foreign ownership on CSR performance, suggesting that diverse boards act as a catalyst for investor‐driven CSR engagement. This study contributes to the literature by (1) providing evidence on the distinct role of foreign investors in shaping CSR outcomes within an advanced regulatory context, (2) demonstrating the complementary interplay between investor monitoring and board governance in promoting CSR, and (3) offering actionable insights for corporate managers, investors, and policymakers seeking to strengthen sustainable corporate behavior through governance design and investor engagement strategies.