This study investigates how partnerships between licensed mining companies, artisanal and small-scale miners, and local communities can promote sustainable mining in the Nadowli-Kaleo District of Ghana. The research examines the role of corporate social responsibility (CSR), environmental management, and community engagement in enhancing trust, reducing conflicts, and improving collaborative practices. Guided by Stakeholder Theory and Resource Dependence Theory, the study employed a qualitative approach, using interviews and focus group discussions with 47 participants, including company staff, artisanal miners, community members, and local authorities. The findings reveal that inclusive participation, joint environmental initiatives, skill development programs, and transparent communication strengthen CSR outcomes and foster long-term partnerships. Collaborative projects between large-scale and artisanal miners were found to enhance local employment, capacity building, and environmental stewardship. Moreover, the study highlights the critical role of community-led monitoring, advocacy, and governance structures in sustaining partnerships and promoting mutual trust. The study concludes that integrated CSR strategies, combining social, environmental, and economic initiatives, are the most effective approach for promoting sustainable mining. Recommendations are provided for mining companies, artisanal miners, local authorities, and policymakers to institutionalise partnerships, enhance community participation, and formalise environmental and social governance mechanisms. The study contributes to theory and practice by demonstrating that sustainable mining requires cooperation, shared responsibility, and interdependence among all stakeholders, offering insights for improving mining governance and community development in Ghana and similar contexts.

ABSTRACT Corporate social responsibility (CSR) has gained prominence as a tool for promoting ethical governance, yet its role in stabilizing firm performance, particularly in volatile emerging markets, remains underexplored. This study investigates whether CSR disclosure reduces corporate performance volatility among listed firms in African emerging economies. Drawing on stakeholder, legitimacy, and risk management theories, the study argues that CSR functions not only as a reputational asset but as a strategic buffer against operational and market shocks. Using a balanced panel of 4284 firm‐year observations from 2011 to 2024, the study constructs two volatility measures: a three‐year rolling window of return on assets and stock return variability. Employing high dimensional fixed effects (HDFE) and system generalized method of moments (GMM) to address endogeneity, the findings reveal that CSR disclosure significantly lowers both profitability and market‐based volatility, even after accounting for firm, industry, and country heterogeneity. The results persist across dynamic specifications, suggesting a structurally embedded role for CSR in enhancing organizational resilience. Theoretically, the study advances CSR literature by shifting focus from profitability to volatility outcomes, offering a novel risk‐based rationale for CSR engagement. Policy‐wise, the findings support aligning CSR disclosure mandates with the Sustainable Development Goals (SDG 8, 9, and 16) to foster economic stability and institutional trust. For managers, the evidence highlights the importance of embedding CSR into risk governance frameworks, not merely for reputation, but as a credible strategy for reducing earnings and market volatility.

A Employee commitment has become a critical concern for organizations operating in increasingly competitive and dynamic business environments. Beyond economic incentives, contemporary organizations are required to strengthen ethical values and social responsibility in human resource management to sustain long-term employment relationships. Organizational ethics and human resource social responsibility (HR-SR) have emerged as strategic dimensions that shape employees’ perceptions, attitudes, and psychological attachment to the organization. However, existing studies tend to examine these constructs separately, with limited efforts to synthesize their integrated role in enhancing employee commitment. This study aims to address this gap by conducting a comprehensive literature review on the role of organizational ethics and human resource social responsibility in fostering employee commitment.

In the era of digital transformation and sustainability-oriented higher education, innovating teaching methods has become an essential requirement to enhance training quality and foster learner competence. The Environmental Economics course plays a crucial role in shaping green economic thinking, environmental awareness, and social responsibility among economics students. This paper presents the innovation process in teaching this course at Long An University of Economics and Industry, focusing on contemporary pedagogical approaches such as problem-based learning, blended learning, academic seminars, and flipped classrooms. The findings reveal that students show greater engagement, activeness, and autonomy in learning, along with significant improvement in critical thinking, research skills, and practical application. The paper also discusses the challenges encountered during implementation and proposes solutions to expand the integrated teaching model that connects learning with research and community engagement.

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

Africa continues to face persistent development challenges, making foreign direct investment (FDI) essential for growth and sustainability. This paper examines the role of the European Union (EU) as Africa’s leading investor, with particular emphasis on how European companies employ Corporate Social Responsibility (CSR) to complement their FDI. The study is guided by three research questions. First, what is the overall role of FDI in African development, and to what extent does it influence per capita income and inequality? The underlying hypothesis is that European FDI strengthens productive capacity and supports structural transformation, thereby contributing to higher GDP per capita and reduced inequality. Second, how do CSR initiatives enhance sustainability at the micro level? Here, the hypothesis is that multinational enterprises seek to mitigate externalities, apply European ESG standards in weaker regulatory environments, and counter neo-colonial narratives. Third, do CSR strategies differ across sectors? It is hypothesised that firms adapt CSR to specific social and environmental externalities. Using data from UNCTAD, the World Bank, and the Sustainable Development Goals (SDGs), the study finds that FDI correlates positively with GDP per capita but does not have a significant effect on inequality, while environmental outcomes show clearer improvement. Case studies of European firms confirm sector-specific CSR contributions while also highlighting reputational risks and controversies.

ABSTRACT This study investigates the role of corporate social responsibility (CSR) initiatives in shaping brand equity, with a specific focus on demographic factors such as age, gender, education, and occupation. Using survey-based analysis of FMCG consumers, the research explores how different demographic segments perceive CSR activities and how these perceptions influence trust, loyalty, and overall brand equity. The findings suggest that younger consumers and highly educated respondents are more responsive to CSR initiatives related to sustainability and ethical practices, while older consumers emphasize community welfare and traditional responsibility. Gender differences highlight varying expectations, with female consumers showing stronger alignment with CSR initiatives in health and social welfare, whereas male consumers emphasize economic and employment-related contributions. Occupational status further influences brand equity formation, as professionals value CSR-driven innovation and quality, while non-professionals prioritize affordability and accessibility. The study underscores that CSR effectiveness in enhancing brand equity is contingent upon tailoring initiatives to diverse demographic expectations. Keywords: Corporate Social Responsibility, Brand Equity, FMCG Industry, Responsible Branding etc.

This study investigates the mediating role of corporate social responsibility in the relationship between creative accounting and financial reporting quality. Data were collected through a survey of bank employees and analyzed using structural equation modeling. The results indicate that creative accounting positively influences financial reporting quality through key determinants such as disclosure quality, internal control, and ownership structure. However, the ethical dimension, another determinant of creative accounting, does not exhibit a statistically significant effect on financial reporting quality. Furthermore, “corporate social responsibility disclosures do not mediate the relationship between creative accounting and financial reporting quality”. These findings contribute to the existing literature by providing theoretical and practical insights into the complex interactions among corporate social responsibility, creative accounting, and financial reporting quality, highlighting areas where ethical considerations and transparency play pivotal roles in organizational reporting practices.

This study examines the issue of generational conflicts and motivational differences in the workplace in the 21st-century organizational environment, with a particular focus on the role of assertiveness, agility, artificial intelligence (AI), sustainability, and corporate social responsibility (CSR) . The aim of the research was to explore how different generations (Baby Boomers, X, Y, Z) relate to the value of work, self-actualization, and technological change, and how generational differences can be turned into a motivational advantage. The study was exploratory in nature, based on a non-representative sample, and used a qualitative approach to interpret communication patterns, leadership styles, and the relationships between generational attitudes. The results show that conflicts are primarily driven by different motivational structures rather than differences in values: while older generations value stability and loyalty, younger generations prioritize flexibility, learning, and social impact. The buzzwords of the 21st century—such as AI use, agile organizational functioning, and CSR-oriented leadership—provide a new interpretive framework for generational cooperation. The study concludes that assertive communication and value-based leadership can be effective tools for bridging generational differences. However, the limitations of the research include the non-representative sample and the lack of a standardized, validated questionnaire that would be capable of measuring complex, mutually reinforcing psychological and technological factors. The research contributes to the literature on generational research, organizational behavior, and human resource management by pointing out that generational differences are not insurmountable obstacles, but rather the foundation for developing a sustainable and innovative organizational culture.

The aim of this research is primarily to examine the roles of Corporate Social Responsibility (CSR) initiatives in the banking sector and how customers perceive this effort, what they expect and how they would benefit from the implementation of CSR activities. Corporate Social Responsibility (CSR) as a field of study and a framework for the role of business corporations and financial institutions in society. The paper on “IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CUSTOMER SATISFACTION IN BANKING SERVICE” The paper aims to explore the perception of the customer on CSR in banking service and finding out the level of awareness related to among the bank customer in the study area. It also aims at analyse the overall banking service quality as perceived by the consumers. Finally, the paper aims to find out the relationship between corporate social responsibility and customer satisfaction and their influence on service quality.

Background Despite plentiful research on the link between corporate governance (CG) and dividend policy, the mediating impact of corporate social responsibility (CSR) on the CG –dividend policy link remains unexplored. This study investigates the mediating impact of CSR on the CG –dividend policy link, and explores the mechanism through which CSR mediates this relationship. Methods Firms listed on the Shanghai and Shenzhen stock exchanges are considered as a study sample. The data collection period ranged from 2012 to 2021. The final sample included 15,800 firm-year observations. Results The results findings indicate that firms with strong CG tend to pay low dividends, consistent with the substitution hypothesis, in which dividends and CG act as substitutes for each other. In addition to establishing a direct link between CG and dividend policy, our study significantly contributes to the extant literature by presenting both theoretical proposition and empirical evidence on the mediation effect of CSR in the above-mentioned relationship. We find that CSR mediates the corporate governance- dividend policy relationship, which implies that in comparison to corporate governance, CSR has a more dominating impact on firms’ dividend policy decisions, and better-governed firms are more likely to engage in CSR activities to protect their stakeholders; consequently, they prefer to hold or invest cash instead of paying dividends because CSR engagements lower the cost of equity capital. These findings were corroborated by a set of robustness tests. Conclusions Our results have several implications for firms, regulators, and investors. Firms can use high dividend payouts to compensate for poor investor protection and to maintain good relationships with investors. When making investment decisions, investors are advised to consider socially responsible firms because of their strong CG structure. Finally, policy makers should give special consideration to CSR in order to reduce environmental and social problems and to enhance the related standards to ensure the safety and security of all stakeholders and hence reduce global accusation and pressure.

Unpacking small tourism enterprises’ role in community social responsibility: The dual pathways of community embeddedness

Abstract This paper uses the lenses of law and ethics to identify limitations in existing regulatory approaches to artificial intelligence (AI). Regulation is an incomplete solution to the ethical challenges posed by AI. Instead, businesses should take initiative and observe company- and industry-specific self-regulation. In particular, businesses should utilize corporate social responsibility (CSR) principles in anticipatory compliance of future AI regulation. CSR provides a framework capable of addressing inherent AI challenges such as bias, ethics and privacy. This paper discusses the rapid emergence of AI, and lays out the regulatory landscape and the multiple regulatory gaps that include information asymmetry, jurisdiction, cross-border regulation, enforcement, data control, black-box AI, risk classification, accountability and regulatory overreach. After explaining the theoretical underpinnings of CSR, this paper identifies four families of CSR theories and three core CSR concepts found across the four theoretical families: transparency, accountability and sustainability. The paper discusses how CSR principles can enhance the European Union Artificial Intelligence Act . It further proposes that businesses should adopt a proactive, CSR-oriented approach to AI policy and practice.

Purpose Despite the growing presence of women in executive roles, performance disparities linked to chief executive officer (CEO) gender persist. This study aims to examine how CEO gender influences firm performance (FP), focusing on the mediating roles of venture capital (VC) and corporate social responsibility (CSR). Design/methodology/approach Drawing on data from 181 U.S. firms (3,077 firm-year observations from 2000 to 2016), we apply structural equation modeling to explore the direct and indirect relationships among CEO gender, VC, CSR and FP. Findings The results show that VC significantly mediates the relationship between CEO gender and FP: female-led firms attract less VC funding, which negatively impacts performance. While CSR alone does not significantly mediate this relationship, it becomes influential within a sequential mediation process following VC. This dual mediation indicates that limited VC access for female CEOs constrains their CSR disclosure, ultimately reducing overall FP. Originality/value This study contributes to the literature by revealing indirect ways CEO gender affects FP through VC and CSR. Unlike most research focusing on direct gender effects, we examine how female leadership influences financing strategies and CSR disclosure, which then impact organizational outcomes. Additionally, this study clarifies complex links between gender bias, VC, CSR disclosure and the performance of American firms, a topic still underexplored in an integrated way. It highlights dynamic interactions among individual traits, investor decisions and financial results, improving understanding of gender-related performance gaps.

The rapid expansion of the fast-fashion industry in recent years has contributed significantly to global fashion waste. According to Thailand’s National Economic and Social Development Council (NESDC), the fast-fashion trend surged in the second quarter of 2024, intensifying environmental and social challenges. Alarmingly, 40% of Thai consumers reported wearing clothing only once before disposal, thereby exacerbating waste generation and contributing to both water and air pollution. In response to such concerns, the European Parliament has engaged fast-fashion companies in developing stricter environmental standards and drafting legislation to promote eco-friendly production and reduce waste. Against this backdrop, the present study examines the role of corporate social responsibility (CSR) in shaping consumer perceptions and purchase intention in Thailand’s fast-fashion sector. CSR was conceptualized across three dimensions—economic, legal, and ethical—and brand love, perceived quality, and trust were proposed as mediators. Data were collected through an online survey of 400 Thai consumers who had purchased fast fashion within the previous few months and were aware of CSR activities of their chosen brands. Screening questions ensured appropriate sample selection. Structural equation modeling (SEM) was applied to test the hypothesized relationships. The results reveal that CSR significantly influences brand love, perceived quality, and trust. Ethical CSR exerted the strongest effect on perceived quality, while legal CSR had the greatest impact on brand love and trust. Among the mediators, brand love demonstrated the strongest direct effect on purchase intention, followed by ethical CSR, legal CSR, trust, and economic CSR, respectively. Interestingly, perceived quality did not directly influence purchase intention. These findings underscore that CSR, particularly in its ethical and legal dimensions, serves as a critical strategy for fast-fashion firms to foster emotional attachment, build trust, and ultimately enhance sustainable competitiveness in the Thai market.

This study investigates the role of sport-based corporate social responsibility (SCSR) in enhancing corporate financial performance (CFP) and mitigating market risks during the disruptive events of the COVID-19 pandemic. It specifically examines the insurance-like protection offered by SCSR, focusing on the relationship between these activities and firm value during systemic crises. The analysis includes 159 companies that were recipients of Taiwan's iSport Corporate Award, utilizing event study methods and regression modeling to evaluate the impact of SCSR on stock abnormal returns and CFP during two stock market crashes induced by COVID-19. The findings reveal that firms engaged in SCSR experienced smaller declines in stock prices compared to the broader market, confirming the value-protective effect of sports-related CSR. This research highlights the potential of SCSR to act as a safeguard for firm value during economic downturns, offering crucial insights into the strategic benefits of CSR investments.

Corporate Social Responsibility (CSR) has become a critical strategic tool for firms seeking to integrate sustainability into their operations. This paper investigates how CSR initiatives influence sustainability performance encompassing environmental, social and economic dimensions in Indian manufacturing firms. Drawing on a sample of firms operating in Kerala. The study utilizes survey data to assess the relationships between CSR engagement, stakeholder involvement, green innovation capability and sustainability performance. The findings indicate that firms with stronger CSR commitment and stakeholder governance show significantly better sustainability outcomes. The study contributes to theory by linking CSR, green dynamic capabilities and sustainability performance, and offers practical implications for managers and policymakers in emerging economies.

This research focuses on the role of personal values and consumer social responsibility in shaping enduring involvement and purchase intention of fair trade products, taking into account the moderating effect of perceived consumer effectiveness. This study aims to examine how these psychological and behavioral factors interact to influence consumer decisions regarding fair trade, and to identify under which conditions involvement translates into actual purchase intention. A study was conducted with 593 Tunisian consumers. The results of this study highlight the complexity of the relationship between enduring involvement and purchase behavior, revealing the influence of factors such as personal values and perceived consumer effectiveness. The study also shows that altruistic values are crucial for enduring involvement but are not sufficient to trigger purchase behavior. Furthermore, stimulation, as an individualistic value, positively impacts purchase intention. It was also found that fair trade consumers prioritize international solidarity over the geographical origin of the products. This research contributes, among other things, to addressing the gap in research concerning fair trade.

Abstract: In recent times, consumers have become more conscious about ethical, social, and environmental issues, which has led to growing importance of Corporate Social Responsibility (CSR) in business practices. This paper attempts to understand consumer attitudes, awareness, and perception of CSR initiatives and how these factors affect buying decisions. A structured questionnaire was designed to collect data regarding the awareness of CSR activities, the importance consumers attach to different CSR areas such as education, healthcare, environmental sustainability, and women empowerment, as well as the influence of CSR on trust, loyalty, and brand reputation. The collected data was analyzed using statistical tools such T- test and ANOVA test the relationship between CSR and consumer perception. The findings reveal that consumers strongly associate CSR with improved brand reputation, trust, and loyalty, which directly influence their purchase decisions. Education and healthcare emerged as the most valued CSR initiatives, while social media and word-of-mouth were identified as the most effective mediums for CSR awareness. The study implies that marketers and companies need to increase consumer awareness of CSR efforts and highlight their impact to differentiate themselves in the marketplace. The current research aims to identify the level of consumer attitude, acceptance, awareness, and perception of CSR initiatives. It majorly focuses on the impact of various demographic factors on consumer buying behaviour and analyses the factors influencing positive and negative perceptions of CSR. It further examines how CSR attributes contribute to consumer satisfaction and brand preference while buying a product.

This study explores the mediating role of big data analytics (BDA)-based knowledge in the relationship between social responsibility (encompassing ethical behavior, environmental sustainability, social impact, stakeholder engagement, economic responsibility, collaboration, and partnerships) and social entrepreneurship within Jordan’s telecommunications sector during the 2023-2024 fiscal year. Using a quantitative approach, a self-administered questionnaire was distributed to a random sample of 150 managers across various organizational levels. The findings indicate that BDA significantly strengthens the link between social responsibility and social entrepreneurship, suggesting that data-driven insights enhance an organization’s ability to identify societal opportunities and foster entrepreneurial initiatives. The study underscores the importance of leveraging technology to align business strategies with social impact, offering practical implications for organizations seeking to define and implement their social responsibilities more effectively.