External Stakeholders Research Articles

Research on the Impact of Environmental Information Disclosure on Financial Performance

In the current global context of escalating environmental concerns, it has become increasingly crucial for enterprises to disclose environmental information in order to effectively communicate their environmental performance and risk management with external stakeholders. This is particularly pertinent for publicly traded companies in heavily polluting industries, as the disclosure of environmental information not only impacts corporate reputation and image, but also directly affects their financial sustainability. Therefore, this study aims to investigate the influence of environmental information disclosure on the financial performance of publicly traded companies in heavily polluting industries, while also examining how property rights moderate this relationship. Drawing from previous research, this paper presents corresponding research hypotheses and constructs a comprehensive research model. The empirical analysis serves as the primary research method, allowing for an in-depth exploration of sample data to uncover the intricate connection between environmental information disclosure and financial performance within heavily polluting industries, as well as how property rights factor into this dynamic. Ultimately, this study contributes to enhancing our theoretical understanding of the link between environmental information disclosure and corporate financial performance, providing a scientific basis for government policy formulation and offering practical guidance for listed companies in heavily polluting industries seeking to improve both their financial sustainability and environmental performance.

Redefining cyber resilience : Through the risk register lens

Resilience is deeper than maintaining a company’s operations and services in the face of significant disruptions. It is the ability of a business to withstand, pivot and continue to grow in the face of a significant threat. To achieve resilience, companies must have an integrated, end-to-end understanding of how a specific threat magnifies the risks identified on their risk register, and what measures are needed across the enterprise to address the amplification of those risks. This paper details how the need for a holistic approach is especially important for cyber crises, compared with other types of crises, because they tend to have more broad-ranging impacts and complexities, such as: unclear timelines, lack of public empathy, unpredictable human threat actor(s), as well as a broader set of internal and external stakeholders that need to be engaged. Unlike other crises, cyber crises have the potential to magnify most — if not all — of the risks on the risk register. As such, cyber resilience requires ensuring that key stakeholders, whether shareholders, customers, regulators, business partners, employees, etc, stay resolute in their faith in a company and its leadership’s ability to navigate the increasingly complex issues related to cyber risks and how these issues are addressed enterprise-wide, not purely seen through the lens of technical or operational resilience. To achieve cyber resilience, organisations must develop and implement programmes that integrate both the technical and the broader business measures needed to limit fallout, demonstrate leadership through cyber crises, and deepen trust regardless of the potential severity of the impact.

Moving Sustainability from the Periphery to the Core in Your Organization

Abstract: This article presents a holistic, multi-pronged approach to effectively implementing sustainability initiatives within an organization. The article argues that sustainability efforts often fail without establishing a solid foundation, including gaining executive commitment by emphasizing the business case and defining clear, measurable goals. Next, internal and external stakeholders must be educated and engaged to build understanding and support. Sustainability should then be systematically integrated into core operations through practices like sustainable procurement and facilities management. Regular measurement and reporting of progress indicators keeps sustainability visible and ensures accountability. Ultimately, the author asserts that sustainability must be cultivated as an enduring part of organizational culture through ongoing communication, recognition of champions, and incentive structures to survive changes in priorities over time. With persistent, strategic work establishing these foundational elements, the article concludes that organizations can meaningfully advance their sustainability performance.

Near-lies in the era of advanced technology: Anticipation and uncertainty

Recent technological advances have brought both anticipation and uncertainty. Entrepreneurs and external stakeholders in technology industries must distinguish between realistic and unrealistic prospects for new technologies. To address this issue, this study introduces the concept of near-lies defined as idealistic statements formally made by entrepreneurs, such as promises or predictions of a firm's future performance, that might exceed its capacity, potentially leading to future falsehoods. Near-lies differ from existing notions of corporate dishonesty because they are potential falsehoods or assume facts that are unknown at the moment, whereas existing notions represent exposed falsehoods. This concept offers practical implications in the era of advanced technology. To prevent dishonesty, entrepreneurs must engage in transparent communication when offering statements about their firm's future performance, prioritizing the long-term impression management toward external stakeholders. External stakeholders must rely on factual information to predict truths and effectively respond to entrepreneurs' near lies.

Інститут корпоративної звітності: особливості ґенези та проблеми розвитку

Reporting is the main source of information for internal and external stakeholders. It is emphasized that the main purpose of financial statements is to provide financial information about the reporting entity that is useful to all investors and creditors in making decisions about the resources of such an entity. However, the emergence of new accounting objects and social and environmental problems of humanity create an information crisis that public financial reporting cannot solve. The contemporary information crisis is not the first in the history of corporate reporting, but it has given rise to problems that cannot be solved by traditional accounting tools – double entry bookkeeping. The reasons for recognizing the imperfection of corporate reporting by the international regulator are identified, which are the insufficient level of satisfaction of all information requests of various stakeholders. It is substantiated that in the context of market globalization, a significant gap has emerged between the market value of companies and their book value, which is presented in consolidated financial statements and general purpose financial statements. In addition, new challenges related to the implementation of sustainable development policies have begun to emerge. These trends are accompanied by the emergence of new stakeholders, in particular, non-profit organizations and civil society, which have begun to formulate their own requests to international and national regulators and companies regarding the environmental impact of their activities. All of this is leading to a crisis in traditional public financial reporting, as there is a need for additional financial and non-financial information that cannot be fully provided by public financial reporting institutions. The purpose of the article is to investigate the development of the institution of corporate reporting in an evolutionary context on the example of European countries (for example Great Britain, France, Germany). Using the historical method, the author has carried out a periodization of the development of corporate reporting as a social institution. Moreover, the paper deals with the features of each corporate reporting development stage. This makes it possible to better understand the nature of the emergence of corporate reporting when studying its essence. The paper type – research paper.

Методичний підхід до оцінювання соціальної відповідальності підприємства в умовах інноваційності бізнесу

The article is devoted to developing a methodological approach to assessing the social responsibility of an enterprise in the context of business innovation. It is noted that corporate social responsibility (CSR) is a dynamic process of innovation that transforms social needs into new business opportunities. CSR can be considered a set of states that reflect the constant renewal and improvement of an enterprise’s social practices. In the context of innovative business, social responsibility acts as a strategic direction of development that allows an enterprise to achieve economic goals and solve urgent social problems that contribute to creating a sustainable competitive advantage through satisfying social needs. It is proved that CSR acts as an evolutionary characteristic of a business entity that requires systematic monitoring to determine the adequacy of its manifestations and is integrated into the system of indicators of sustainable development of enterprises, covering economic, environmental, and social aspects of the functioning of the enterprise, and is reflected in the results of regular dialogue with external stakeholders. As an integral part of strategic management, SVP is subject to constant updating and adaptation to changes in the external environment, and the procedure for determining its level is proposed to be carried out according to the appropriate algorithm, which allows making final decisions on a set of measures to increase the level of SVP. An object-subject approach to the mechanism for forming information support for social responsibility of transport enterprises in the context of business innovation is substantiated, which allows considering this approach as the interaction of various elements of the system, determining the main subjects and their functions, identifying objects of information support, determining mechanisms for interaction between subjects and objects, ensuring effective communication between all stakeholders on issues of social responsibility and using the information obtained to make informed decisions on the further development of social responsibility of enterprises. Conclusions. The proposed methodological approach to assessing the social responsibility of enterprises is an integral part of modern business (especially in the context of its innovativeness), as it allows for an objective assessment of the social responsibility of enterprises regardless of their size, creates a basis for comparison, which helps enterprises identify their strengths and weaknesses in the social sphere, develop effective strategies for ensuring a high level of competitiveness, which contributes to the sustainable development of enterprises. Keywords: enterprise, social responsibility, stakeholders, approach, business innovativeness.

Application of Privacy Engineering Techniques in Software Development for the National Privacy Commission

The study investigated the implementation of privacy engineering in software development at the National Privacy Commission (NPC) with a specific focus on the Data Breach Notification Management System (DBNMS). Objectives include identifying the factors that contribute to the success or failure of privacy engineering in the NPC's software development context, to provide valuable insights into the integration of privacy measures. This includes the development of actionable guidance for the effective integration of privacy and security in software engineering at the NPC, tailored specifically for NPC engineers and encompassing methodologies for incorporating privacy engineering throughout the software development life cycle. This is to empower NPC software engineers with practical tools and strategies to create a secure and privacy-respecting environment. Qualitative methodology and thematic analysis approach were utilized to assess the effectiveness of privacy engineering techniques. To gather insights, semi structured interviews were conducted with both internal and external stakeholders composed of software developers, data protection officers, and other internal and external users of the DBNMS. Evaluation yielded positive remarks both from internal and external participants. Factors that contributed to the success and failure of privacy engineering techniques in software development include rapid evolution of technology, lack of funds, and stakeholder engagement, among others. Overall, the findings are expected to contribute to the broader discourse on privacy engineering and have implications for policymakers, software development practitioners, and organizations looking to enhance their privacy practices in the digital age.

Marine Spatial Planning and the loss of traditional power in Fiji and the Cook Islands

A rapidly expanding area of marine space in the Pacific is being assessed under a process known as Marine Spatial Planning (MSP). Through the political process, MSP brings together an assemblage of national governments, private organizations and local communities to define how marine spaces should be governed. MSP results in numerous new marine spatial categories that delimit an area according to the respective principals and rules decided upon. The authors of this article argue that traditional powers to make and enforce decisions concerning the governance of marine spaces have been weakened through the political process of MSP in the Pacific. The responses that emerged from conducting qualitative semi‐structured interviews with participants in Fiji and the Cook Islands indicate that indigenous marine authority is being undermined through manipulation of the MSP process. The findings further revealed an underlying recognition that the MSP process has proven to be incapable of equitably weighing indigenous Pacific Islanders’ interests in relation to the economic, environmental and security interests of external ocean stakeholders. The authors further argue that external ocean stakeholders can successfully pursue their own objectives through the MSP process in ways that bypass indigenous authority.

Analysis of Industry 4.0 technological enablers for sustainable supply chain transparency in a fuzzy environment

AbstractThis study aims to identify various Industry 4.0 technological enablers and analyze their relationships in achieving transparency in sustainable supply chains. Initially, 17 Industry 4.0 technological enablers were selected based on an extensive literature review of sustainable supply chains and evaluated through Systems and Information Processing theories. Using the fuzzy Delphi method, these enablers were then narrowed down to 14 relevant ones. The reliability of these enablers was assessed by measuring their internal consistency using Cronbach's alpha (α) and McDonald's omega (ω). The fuzzy Decision‐Making Trial and Evaluation Laboratory (DEMATEL) method was then used to demonstrate that blockchain, cybersecurity, big data, and artificial intelligence (AI) are the most prominent and influential enablers for enhancing transparency in a sustainable supply chain. Additionally, the cause–effect relationship of other key enablers provides evidence for a feasibility study that links sustainability with transparency across the supply chain. These identified Industry 4.0 technological enablers can assist external stakeholders and policymakers in improving transparency and advancing sustainable supply chain practices.

Urgensi kolaborasi stakeholder dalam mewujudkan akuntansi lingkungan

Background: This study aims to reveal the implementation of environmental accounting at PT Huadi Nickel-Alloy Indonesia, analyze stakeholder collaboration in the implementation of environmental accounting at PT Huadi Nickel-Alloy Indonesia, and explore the urgency of stakeholder collaboration in the implementation of environmental accounting at PT Huadi Nickel-Alloy Indonesia. Methods: This type of research is classified as qualitative research with a case study approach. The data source for this study is primary data obtained through observation and interviews with internal and external stakeholders of PT Huadi Nickel-Alloy Indonesia. In addition, this study also uses secondary data obtained from the company profile, the company's AMDAL document, the company's RKL-RPL document, the company's environmental permit document and related articles. The data analysis technique in this study was carried out through three stages, namely: data reduction, data presentation and drawing conclusions. Findings: The results of this study found that PT HNAI in implementing its environmental accounting does not yet have a special environmental cost report. The environmental costs incurred are only recorded in the environmental cost account in the company's financial statements. The financial statements of PT HNAI cannot be accessed by researchers. In addition, the effects of environmental costs incurred by PT HNAI have not been able to significantly minimize the environmental impacts felt by residents. Conclusion: Stakeholder collaboration in the implementation of environmental accounting at PT HNAI has not fully met the requirements for collaboration. Because ideally, of the 8 components used in this study as a measure of the success of a collaboration, PT HNAI stakeholder collaboration can only meet 3 components of collaboration. PT HNAI and its external stakeholders have different interests. However, even so, both PT HNAI and its external stakeholders have the same needs for the sustainability of their environment. Therefore, it is very important to collaborate between stakeholders in the process of achieving common goals in terms of maintaining environmental sustainability as a source of livelihood for all creatures.

Minding the gap between public administration curriculum and practice: The studio of public reasoning

It has always been a crucial question as to what kind of education should be provided to practitioners working at different levels of public administration, starting from the street level onwards, and what kind of interactions should be used to develop their competencies once in office. However, especially in the last 30 years, as we have entered a period of accelerating technological and institutional transformations, this issue has gained a dimension beyond the discussions on higher education and training for service. In addition to how public administration education will relate to practice as seen in traditional debates, new questions have emerged, such as how this engagement with practice can provide a perspective on institutional transformation, how those working in institutions can perceive their transformation processes more accurately, and ultimately, what kind of interaction can be achieved between those receiving public administration education and those working in public institutions. To answer these questions, an innovative model called “studio of public reasoning” was developed in 2009 for a university in public administration education in Turkey to create a platform for interaction with the external stakeholders of the university through an applied course. This Program has been implemented continuously for 15 years at the same university and more than 1000 students, about 100 public institutions of different scales and about 300 public administrators have benefited from the Program. In this paper, based on this experience, the gains of innovative teaching practices in public administration discipline in interacting with external stakeholders are critically evaluated through interviews with students, academics and administrators to assess whether alternatives are possible in establishing non-hierarchical external stakeholder interaction together with formal higher education for public administration.

CEO Compensation Contracts in Family Versus Nonfamily Firms: The Use of Nonfinancial Performance Measures

ABSTRACTResearch Question/IssueThis study examines the association between ownership type—family versus nonfamily firms—and CEO family status—family CEO versus professional CEO—and the use of nonfinancial performance measures (NFPMs) in CEO compensation contracts.Research Findings/InsightsUsing a sample of 3143 firm‐year observations of S&P 500 nonfinancial firms from 2010 to 2018, we find that family firms place a significantly lower weight on NFPMs in CEO compensation contracts than nonfamily firms. Within family firms, we find that a significantly lower weight is placed on NFPMs in compensation contracts for family CEOs relative to those for professional CEOs. Furthermore, additional tests indicate that the negative association between family ownership and the weight placed on NFPMs is stronger (weaker) in firms with low (high) stakeholder visibility.Theoretical ImplicationsWe advance the academic literature on the selection of performance measures in compensation contracts by providing insight into the implications of family ownership and of a CEO's family ties for the use of NFPMs. The results suggest that because family firms have a good ability and a strong incentive to directly monitor and control their CEO's actions, NFPMs are less needed in CEO compensation contracts as a means to align goals. Furthermore, the effects we document are even stronger when the CEOs of family firms are family members.Practitioner/Policy ImplicationsThe results imply that while family firms may not need a high weight on NFPMs in CEO compensation contracts to monitor their CEOs' actions, goal alignment, and internal communication of nonfinancial targets, they may still need them for communication and signaling purposes when exposed to external stakeholder monitoring.

A new conception of port governance under climate change

The port governance literature has charted the trend towards devolution of port services to the private sector, also showing how the increasing influence of external private actors such as shipping lines and global terminal operators affects decisions on expansion and service provision, producing a more multifaceted and polycentric kind of port governance. In this paper we extend these notions to cover both mitigation of and adaptation to climate change. A growing body of literature on green ports discusses the various actions that can be taken to limit emissions in the port area, while another body of literature is growing on climate change adaptation measures, including the uncertain risks and rewards. Both mitigation and adaptation actions are partly linked to the commercial decisions of port actors but also partly driven by external actors (e.g. society, government, regulators). The analysis produces an updated conceptualisation of port governance under climate change, based on four stakeholder groups (public policy, commercial actors, indirect actors and international shipping governance) and produces three key conclusions. First, concession contracts and commercial relationships will need to change, with a more integrated vision and approach to sharing future (sometimes undefined or uncosted) costs and benefits between the port authority and commercial partners. Second, diversification of the port business model will see a larger focus on energy production and provision, requiring the more explicit inclusion of external stakeholders, particularly energy companies, in port governance. Third, port governance will see a return to prominence of the public dimension, both in terms of national decarbonisation plans and particularly regarding adaptation to an uncertain and turbulent future. As ports are both commercial activities and national infrastructure, these different identities will need to be united in a joint vision.

Design and Application of an Evaluation Tool to Assess World Organization for Animal Health Competencies for Graduating (Day 1) Veterinarians.

Graduating competent veterinarians with the appropriate knowledge and skills to support and strengthen their country's National Veterinary Services is a key priority for veterinary institutions globally. The World Organisation for Animal Health (WOAH) developed a set of Day 1 Competencies that should be expected of every veterinary graduate. Veterinary schools need to be able to assess the coverage of these competencies in their curriculum and determine the level of proficiency of their graduates. This article describes the iterative design and development process used to create a semi-quantitative, competency-based assessment survey. The Evaluation Tool for WOAH Day 1 Graduating Veterinarian Competencies is used as part of a stepwise process to systematically assess a veterinary curriculum regarding these competencies. This tool was developed and tested at the University of Gondar College of Veterinary Medicine and Animal Sciences in Ethiopia. The Evaluation Tool was successful in systematically collecting, measuring, and analyzing the perceptions of faculty, senior veterinary students, recent graduates, and external stakeholders about the level of proficiency of graduates in all 19 WOAH Day 1 Competencies. It was specifically designed to be used in conjunction with curriculum mapping to provide a full picture of how effectively these competencies were taught and identify gaps that needed to be addressed. This tool, the supporting resources, and the methodology are now globally accessible to all veterinary institutions, enabling them to revise and update their curricula and, ultimately, improve the training of the future veterinary workforce to support veterinary services in their respective countries.

Developing a Training Program for a Personal Navigation Intervention for Individuals with Disabilities

Purpose: The purpose of this project was to identify, develop, and assess the feasibility of a complex intervention to support independent public transportation for individuals with cognitive disabilities in a midsized urban setting. Methods: We used the Medical Research Council framework to develop and evaluate a complex intervention. The complex intervention was an education and training program that supported personal navigation for individuals with disabilities (PNID) and was part of the Smart Columbus Mobility Assistance for People with Cognitive Disabilities (MAPCD) project. The identification, development, and feasibility of the PNID education and training program was iterative and included seven stages, which started with engaging with external stakeholders and ended with describing future directions for the implementation of the complex intervention. Results: The result was an evidence-based, theory-informed, and stakeholder supported education and training program to support public transportation for individuals with cognitive disabilities. The intervention was based on frameworks, models, and theories including a sociotechnical architecture model. The sociotechnical architecture was operationalized using the WayFinder system, a personal transportation assistant that consists of both a smartphone application and a web-based portal. The education and training program consisted of five activities. Conclusions: The PNID education and training program and MAPCD project provide a framework for the identification, development, implementation, and evaluation of sociotechnical architectures that support independent public transportation for individuals with disabilities in midsize urban settings.

Comparative analysis of school food policies in Australian jurisdictions: Insights for more effective policy action.

School food policies in Australia have the potential to positively impact healthy eating in schools. While the policies are reviewed regularly, it is unknown if revised school food policies have incorporated the recommendations from a 2020 review of nutrition policies in publicly funded institutions. This review aims to examine the current state of Australian school food policy environment, including national-level guidelines, food safety, allergy, and anaphylaxis management policies. School food policy documents were identified by searching the federal government, and Departments of Health and Education websites of Australian jurisdictions. The L'Abbé framework for monitoring and evaluation of nutrition policies guided the data analysis. Eleven policies/guidelines from Australian national and state/territory governments were reviewed in 2023. Four state/territory policies had major updates since 2020. The consistency of nutrition standards improved across five jurisdictions, although a common nutrient classification system would have allowed better comparison. Implementation guides/tools and supporting resources were provided in all policies although their comprehensiveness varied. Policy monitoring and evaluation guide/tools, and local food procurement were incorporated in two additional policies. School principals were responsible for policy implementation and schools for independent compliance monitoring. Continued improvement in monitoring and evaluation plans, policy review timelines, and support systems for schools is needed to enhance implementation and impact of school food policies. External stakeholder support may help school leadership in more effective policy implementation. SO WHAT?: Limited progress in incorporating recommendations into current school food policies calls for additional support and strategies to enhance policy implementation and monitoring.

The Suicide Prevention and Response Independent Review Committee (SPRIRC): Translating Recommendations Into Actions.

A number of reports over the past 2 decades have provided recommendations for reducing the rate of suicide in the U.S. Armed Forces. Notwithstanding their veracity, few of these recommendations have been fully implemented. At the direction of the Secretary of Defense and the U.S. Congress, a Suicide Prevention and Response Independent Review Committee was formed in 2022, with the mission of reviewing all policies and procedures regarding suicide within the DoD. The Suicide Prevention and Response Independent Review Committee considered over 400 specific recommendations garnered from component offices, military installation visits, and service member focus groups, ultimately making 127 recommendations. The Secretary of Defense then directed the formation of an implementation working group, which assessed these 127 recommendations for feasibility, impact, and required resourcing. After being assessed by the implementation working group, DoD leadership approved 111 total actions to move forward for resource consideration in the formal budget process. These actions aligned to 5 lines of effort focused on reducing suicide behavior throughout the military. Resourcing decisions then determined that 83 of these recommendations would be funded beginning in fiscal year 2025. From an implementation science perspective, broader agency concerns throughout the DoD often are primary barriers to implementing system-wide changes. By making deliberate decisions about prioritizing the most impactful actions, resourcing processes can be informed directly by relevant data. Implementation of recommendations to reduce suicide deaths in the military must go through several deliberative steps in order to be prioritized, funded, and ultimately adopted by the military. As researchers and external stakeholders become more familiar with this process, recommendations for future prevention activities can better overcome barriers to implementation.

Exploring drivers of success in partnerships that support federal trail management in the United States

The use of partnerships with external stakeholders to support federal land management objectives is a common practice amongst government agencies. At the US Forest Service and National Park Service, partnerships provide critical support to each agency’s recreation stewardship objectives. While partnerships help these agencies increase capacity and meet recreation objectives, literature on federal land management partnerships typically focuses on large-scale collaborations and single case studies. Little remains known about how inputs and processes relate to partnership success across multiple individual partnerships to support federal trail management objectives. This exploratory study examines the perceptions of agency and partner managers in a sample of 89 partnerships to support trail work at the US Forest Service and National Park Service. Using linear regression and relative importance analysis, results show that trust, capacity, and interdependence are the most salient factors to partnership success. Furthermore, our analysis reveals a secondary set of factors that should also be considered when attempting to improve partnership outcomes.

The influence of externality in the graph model for conflict resolution under fuzzy preferences

The Graph Model for Conflict Resolution (GMCR) is a flexible and comprehensive methodology for systematically investigating strategic conflicts. However, most existing studies solely focus on internal conflicts among decision makers (DMs), often disregarding the influence of external stakeholders (ESs) on DMs’ preferences. Consequently, this leads to insufficient stability in equilibrium outcomes. The objective of this study is to address the conflict issue faced by DMs with subjective uncertain preferences who are influenced by externality. Building upon the framework of GMCR, this study proposes the graph model for conflict resolution with fuzzy preference based on externality (FEGMCR) which introduces fuzzy numbers to measure both uncertain preferences of DMs and uncertain expectations of ESs. Furthermore, four forms of stability are extended-- Fuzzy Nash Stability based on externality (FER), Fuzzy General Metarationality based on externality (FEGMR), Fuzzy Symmetric Metarationality based on externality (FESMR), and Fuzzy Sequential Stability based on externality (FESEQ). The optimal equilibrium is achieved by dynamically adjusting the weight of the impact of externalities. Finally, the method is applied to the case of plastic ban in Hainan. It is found that the expectations of ESs do change the preferences of DMs and affect the final equilibrium, which provides a sustainable solution for the issue.

The Impact of Corporate Social Responsibility on Employee Job Satisfaction

Corporate Social Responsibility (CSR) has evolved into a pivotal determinant of corporate development within the contemporary business landscape. With globalization advancing and societal expectations escalating, enterprises are increasingly viewing the fulfillment of social responsibilities not merely as a philanthropic endeavor but as a crucial avenue to enhance competitiveness and achieve sustainable growth. CSR encompasses environmental stewardship, safeguarding employee rights, engaging in community outreach, upholding business ethics, and more. Through these initiatives, organizations not only improve relations with external stakeholders but also foster positive internal impacts, notably enhancing employee job satisfaction. Research indicates that when companies prioritize CSR, they bolster employees' sense of pride and belonging, thereby elevating overall job satisfaction and consequently enhancing corporate performance. Hence, delving deeply into the influence of corporate social responsibility on employee job satisfaction is not only of profound theoretical significance but also offers practical guidance for corporate endeavors, promoting a mutually beneficial development for both enterprises and their employees.