The fishing processing industry in Chimbote, Peru, reflects structural vulnerabilities typical of high-informality extractive sectors, including precarious working conditions and limited internal corporate social responsibility (ICSR), hindering progress toward Sustainable Development Goal 8 (SDG 8). Although prior research has linked ICSR to positive employee outcomes, the multilevel mechanisms through which these effects translate into organisational outcomes remain insufficiently understood. This study examines the relationship between ICSR and labour management through a multilevel sequential framework. Using survey data from 384 workers in fishing processing firms, a structural model was estimated to analyse the pathways linking ICSR with individual-, group-, and organisational-level labour management. The findings reveal that ICSR does not directly predict organisational-level outcomes. Instead, its effects operate through a sequential bottom-up process, where ICSR is associated with individual-level labour management, which in turn relates to group-level dynamics, ultimately contributing to organisational-level outcomes. This indirect-only mechanism highlights the central role of individual and group processes in translating organisational practices into broader organisational effects. These results contribute to the literature by providing empirical evidence of a multilevel transmission mechanism in a high-informality context, extending current understanding of ICSR beyond single-level models. From a practical perspective, the findings suggest that organisations seeking to improve labour conditions should prioritise interventions at the individual and group levels to achieve sustainable organisational outcomes aligned with SDG 8.

Purpose Business sustainability has become a cornerstone concept for business research because of the need for organisations to make a profit while meeting environmental and social responsibility. Although research in this field has grown continuously in the past two decades, there is still scope to identify a clear thematic classification that links diverse areas of business research. This study aims to identify nine potential research topics based on the topic modelling analysis. Design/methodology/approach The study applies latent Dirichlet allocation (LDA) for topic modelling on a data set of 775 journal research papers, published between 2000 and 2025, extracted from the Scopus database using the keyword “Business Sustainability”. Findings The results reveal that topic modelling methods such as LDA contribute to the analysis and identification of the evolving framing of “Business sustainability” in business research. Furthermore, this research revealed the prominent topics such as sustainability reporting and environmental disclosure, and green marketing and consumer behaviour in sustainable business; while relatively underexplored topics include circular economy and supply chain management, corporate social responsibility and green human resource management and innovation and technology in sustainable business. Originality/value This paper addresses this gap by identifying the potential areas for business sustainability research by using an unsupervised machine learning algorithm. It reveals the underlying thematic structure of the literature, quantifies topic prevalence and offers insights into emerging trends, underexplored areas and provides a robust framework for future studies.

ABSTRACT Corporate social responsibility (CSR) plays a vital role in advancing diversity, equity, and inclusion (D–E–I) by fostering inclusive workplaces, promoting equal opportunities, and addressing systemic inequalities. Similarly, sustainable innovation plays a critical role in long‐term growth and balancing economic progress. This study attempts to uncover the connection of CSR toward D–E–I model (e.g., diversity, equity, and inclusion based on stakeholder theory). Second, a moderation of sustainable innovation between CSR and D–E–I is carried out. A total of 851 ( n = 851) questionnaires were utilized using structural equation modeling for the purpose of data analysis. To that end, SmartPLS software was used to calculate the outcomes. This study confirmed the positive association among CSR, diversity, equity, and inclusion. Moreover, this study confirmed a positive moderation of sustainable innovation between CSR and D–E–I. Besides, the study provides several applications of CSR and sustainable innovation that may support organizations to productively manage diversity, equity, and inclusion for better stakeholder management.

Thiruvalluvar’s Thirukkural serves not only as a comprehensive ethical treatise of Tamil thought but also provides a holistic conceptual framework for Social Responsibility, Justice, Ethical Economics, and Human-Centric Governance. In the contemporary global perspective, Corporate Social Responsibility (CSR) and sustainable management have evolved beyond mere legal requirements into fundamental operational strategies for ensuring the long-term welfare of human society. Parallel to this shift, Artificial Intelligence (AI) technology has introduced sophisticated transformations in commercial and public administration. AI provides significant support for rapid decision-making, optimal resource allocation, process transparency, and the efficient implementation of social welfare schemes. However, without a robust ethical framework to regulate it, such technological advancement carries the potential to deepen social inequalities. The primary objective of this research paper is to define the fundamental principles of social responsibility and justice embedded in Thirukkural and to conceptually and operationally link them with AI-driven sustainable management practices. This integration aims to establish a steady balance between technological efficiency and the humanitarian core of traditional ethics. This study establishes that Thirukkural acts as a timeless ethical guide for building sustainable development based on the three pillars of environmental resilience, economic inclusion, and social justice.

ABSTRACT This study investigates the effect of Corporate Social Responsibility (CSR) on Earnings Management (EM) and how the politically connected CEOs, an underexplored governance dynamic, moderate this relationship. While CSR is often perceived as a mechanism that promotes ethical behavior and transparency, its effectiveness may be compromised in firms with political connections. Using 2,444 firm-year observations from French-listed companies between 2010 and 2022, the results reveal that although CSR constrains earnings manipulation, its effectiveness is weakened in the presence of politically connected CEOs, who may benefit from reduced regulatory scrutiny and use CSR more as a reputational tool than as a genuine governance mechanism. These findings remain robust across alternative econometric specifications that address endogeneity, including two-stage least squares (2SLS) and two-step system GMM estimators. Furthermore, when CSR is disaggregated into its Environmental, Social, and Governance (ESG) pillars, the moderating effect of political connections appears to be heterogeneous across these dimensions. Highlights Our study highlights how corporate social responsibility interacts with politically connected CEOs to affect earnings management practices in the French context. We focus on the French context due to the country's long-standing historical ties between business and politics and the influence of the ‘grande école’ system in training many leaders in both fields. To the best of our knowledge, our paper is the first to investigate how politically connected CEOs moderate the relationship between CSR and EM. The results of this study provide a new understanding of how the governance role of CSR is weakened in the presence of politically connected CEOs.

ABSTRACT This study is a novel exploration of the psychological drivers of employee ecological behaviour (EEB) and well‐being within Malaysian higher education institutions (HEIs). By integrating the Theory of Planned Behaviour (TPB) and Self‐Determination Theory (SDT), this study's framework presents a unique theoretical model that links environmental knowledge, attitude, awareness, and consciousness to EEB and multidimensional well‐being outcomes. Using survey data from 460 academicians across five HEIs, the study finds that environmental attitude and awareness significantly influence EEB, while environmental consciousness does not. Furthermore, EEB is positively associated with employee well‐being across life, psychological, and workplace domains. This research contributes to the literature by linking TPB and SDT, two traditionally separate frameworks, into a holistic model that connects behavioural antecedents with well‐being outcomes. It fills a critical empirical gap by applying this integrated model in a non‐Western, underexplored academic setting, offering fresh insights into sustainability practices in Malaysian HEIs. From a practical standpoint, the findings underscore the need for institutions to move beyond awareness campaigns and implement structural supports that foster sustained ecological behaviour and enhance employee well‐being, aligning with broader goals of corporate social responsibility and environmental management.

Direct participation of people in budgeting is examined under the title of participatory budgeting (PB), and research results con-firm its effect on improving performance and achieving organizational goals. This study aims to investigate the effect of PB on the Hamadan Municipality Organization and also on the social responsibility of managers through professional ethics. The statistical population of this study comprises 160 managers of Hamadan Municipality. The sample size is determined using the Morgan Table and the Cochrane formula (n=113). Data are collected through stratified random sampling using a comprehensive, researcher-de-signed questionnaire that integrates Belkaoui PB (1990), Maignan and Ferrell CSR (2002), and Cadozier PE (2002) questionnai-res. Research analysis is conducted using SPSS and PLS software. Results indicate a positive and significant nexus between PB and the social responsibility of managers, both directly and indirectly, through the mediating role of professional ethics

The paper at hand provides the systematic review of the existing evidence discussing the relationship which exists between the corporate governance mechanisms and corporate social responsibility (CSR) performance in the perspectives of agency theory, stakeholder theory and resource dependence theory. The invigilant recognition and compounding of peer-reviewed, Scopus-enlisted studies published in the period between 2011 and 2024 were conducted. The review depicts that the independence of board, gender and experience of the audit-committee, and dispersal of ownership are uniform inputs in enhancing CSR engagement, yet CEO duality and concentrated ownership are frequent obstacles to CSR accountability. The Descriptive analysis indicates that the number of publications put out has grown considerably since 2015, and the most reliable sources are Sustainability (Switzerland), the Journal of Business Ethics, and Corporate Social Responsibility and Environmental Management. The collaboration mapping suggests that the networks of robust research on the issue of governance-CSR can be traced in United States, China, the United Kingdom, and Australia, therefore, signifying the globalization of the discourse of governance-CSR. The findings are in concurrence with the theoretical convergences that indicate that efficient governance processes are co-existent to enhance efficiency in monitoring, organisational legitimacy, and mobilisation of resources resulting in high CSR performance. According to the methodological evaluation, it excessively relied on cross-sectional regression and secondary ESG data and thereby limited the capacity to make causal conclusions and generalisability to regions. The methods to be applied in further research are longitudinal and mixed-method studies, the underrepresented spheres (Africa and Latin America) should be covered, and technological and institutional intermediaries of the correspondence between the governance and CSR should also be taken into account. The review adds both theoretical and empirical information regarding the connection between the governance frameworks and the responsible company related action and can be applied by academicians, companies, and policy makers who are willing to include sustainability in the governance structures.

The study used a descriptive-correlational research design to investigate high school students’ disaster risk reduction and management (DRRM) knowledge and their social responsibility levels because students could help their schools with disaster preparation activities. The study investigated how students’ theoretical DRRM understanding and their practical disaster response activities connected to the increasing number of global disasters which result from climate change and environmental degradation and urban expansion. The researcher conducted the study in three (3) Private schools in Alicia Isabela to examine how students prepared for emergencies and their understanding of emergency response programs. Researcher used validated survey questionnaires to collect data and applied statistical tools to analyze the relationship between knowledge and practice. The results showed that students possessed a sufficient level of DRRM knowledge yet their actual participation in disaster response activities showed a clear difference which created a gap between their understanding and their application of knowledge. The results indicate that student involvement needs to increase in DRRM programs according to the Disaster Risk Reduction and Management Act of 2010 (Republic Act No. 10121) which currently prioritizes community and adult participation before student involvement. The study proposes a student-centered DRRM program which aims to improve disaster preparedness skills and develop social responsibility and motivate students to participate in DRRM activities.

ABSTRACT We investigate the relation between corporate social responsibility (CSR) and earnings management within the novel setting of certified B Corporations. We survey professionals from B Corporations and non-B Corporations to assess their likelihood of engaging in different types of earnings management: accrual earnings management, real earnings management with heightened CSR concerns, and real earnings management without heightened CSR concerns. We find that B Corporation managers are less likely to engage in the types of earnings management viewed as more unethical (accrual earnings management and real earnings management with heightened CSR concerns), and these relations are mediated by the decreased importance B Corporation managers place on meeting earnings expectations. Our findings inform the earnings management literature by providing new insights into the impact of CSR on managers’ earnings management decisions as well as the importance of considering the potential CSR consequences of specific earnings management activities. Data Availability: The data that support the findings of this study are available from the first author upon request. JEL Classifications: G3; M4.

The article addresses the issue of strategic management of corporate social responsibility (CSR) consolidation in industrial enterprises of Ukraine under the conditions of current transformational processes. The relevance of the study is determined by the growing role of CSR in ensuring business competitiveness, building a positive corporate image, strengthening stakeholder trust, and enhancing the sustainable development of the national economy. Particular attention is given to identifying barriers that hinder the integration of CSR principles into the strategic decisions of industrial companies, as well as to analyzing the drivers that can catalyze this process. The study highlights the main barriers, which include limited financial resources, the absence of long-term CSR strategies, insufficient regulatory and legal support, low levels of corporate culture, and resistance to change from management personnel. Another important obstacle is the underdeveloped institutional infrastructure and the weak motivation of enterprises to implement socially responsible practices due to uncertainty regarding short-term economic benefits. Among the key drivers of strategic CSR consolidation are globalization trends, Ukraine’s integration into international markets, growing societal demand for transparency and accountability, the strengthening of environmental standards, the development of social partnership, and the adoption of innovative management tools. An additional incentive for industrial enterprises is the opportunity to strengthen their positions in international cooperation and increase investment attractiveness. The scientific novelty of the paper lies in the systematization of barriers and drivers of strategic CSR consolidation, as well as in the development of recommendations aimed at reinforcing positive factors and mitigating obstacles. The practical significance of the research is the possibility of applying its results by industrial enterprise managers to improve corporate development strategies, build stakeholder partnerships, and create long-term competitive advantages. In conclusion, the study emphasizes that effective strategic management of CSR consolidation is an important factor in enhancing the resilience of Ukrainian industrial enterprises to modern challenges and a key prerequisite for their integration into the global economic environment.

This paper is a systematic literature review (SLR) of research studies on Sustainability Accounting and Reporting (SAR) in the banking industry between 2019 and 2024. Two research questions guide the review: RQ1 investigates the effects of regulatory pressures and stakeholder expectations on the adoption and implementation of SAR; RQ2 will determine the degree to which SAR practices have calculable impacts on environmental performance, social responsibility, and financial risk management. Using the PRISMA protocol, the research team searched the Scopus and Web of Science databases systematically to find applicable literature and obtained an initial pool of 786 records. The next stage of rigorous screening and eligibility evaluation led to the inclusion of 99 articles in the further in-depth analysis. The analytical results suggest that the Stakeholder, Legitimacy, and Institutional theories are productive in underpinning the external forces that trigger banks to embrace SAR. However, the literature inundates a reactive, legitimacy -seeking position among banking institutions. Although SAR is often applied as a strategic tool to bargain legitimacy and control power asymmetries, it is not always a driver of transformative change. The analysis thereby finds a significant discrepancy between the symbolic implementation of SAR, that is more typical within an environment with weak regulatory enforcement and its substantive application, which seems to be conditional upon strong internal capacities and severe regulatory pressure. In terms of the impact dimension, the evidence available of tangible outcomes is mostly associative and heterogeneous and has significant methodological limitations.

The management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.

This community service program aims to implement digital finance technology as an effort to strengthen financial inclusion in the management of Corporate Social Responsibility (CSR) funds within the Pulau Ketam Conservation Area, Kuala Perlis, Malaysia. The collaboration between Panca Budi Development University (UNPAB) and Tuanku Syed Sirajuddin Polytechnic (PTSS) is designed to empower local communities through the integration of financial technology (FinTech) solutions. The program focuses on enhancing community capacity in financial literacy, increasing transparency in CSR fund management, and supporting sustainable conservation activities. By applying participatory methods, training, and mentoring, this program provides a platform for local stakeholders to adopt digital financial applications effectively. The outcomes of this initiative include the improvement of financial management skills, strengthened accountability in CSR fund utilization, and the promotion of financial inclusion among marginalized groups. This program demonstrates that FinTech can serve as a strategic tool for community empowerment, sustainable development, and cross-border academic collaboration.

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

The focus of the scientific research is on the issues of modern features of the business process management system, namely, the components of the business process management system, the features of the modern business process management system, and the key components of the business process management system are considered. It was found that the features of a modern business process management system are the digital transformation of business processes, customer orientation, flexibility and adaptability of the system, process analytics and data-based management, integration of business processes into a single enterprise ecosystem, orientation towards sustainable development, and human-centric management. As a result of our research, it is stated that an effective business process management model allows an enterprise to achieve consistency between strategy and operational activities; increase the efficiency of resource use; reduce time and financial costs; strengthen innovation potential and competitive positions in the market. Therefore, it is argued that a modern business process management system should be not only a control tool, but also a dynamic platform capable of ensuring flexibility, rapid decision-making, and continuous improvement of the organization's activities. In the course of our research, we found that one of the leading areas of improvement is the introduction of digital technologies that ensure the automation of operations, reduce the human factor and increase productivity, develop human capital and be based on the principles of Data-Driven Management. We believe that modern enterprises are improving BPM with a focus on sustainable development, social responsibility, environmental friendliness and ethical management. This involves implementing the integration of ESG metrics into management processes; optimizing the use of resources and energy; implementing

This paper examines the role of digital marketing in promoting sustainable consumption within the Chinese economy, with a focus on economic and environmental product management, as well as business policies. In a world where digital platforms are increasingly playing a significant role in shaping consumption patterns, more organizations are relying on digital marketing to promote sustainable products and encourage sustainable consumption habits. This study examines the role of economic feedback, legal frameworks, and sustainability in environmental policy in shaping patterns of consumption and production. Through the lens of legal-constitutional and business approaches, in other words, the paper examines the extent to which sustainable activities in the digital marketing realm foster sustainable consumption patterns that align with corporate social responsibility and environmental management. The research methods are based on secondary data, the literature review, legal thought, and analysis, considering materials published between 2016 and 2024. Moreover, the paper discusses, with specific reference to the modern Chinese corporation, the extent to which legal limitations, in addition to other factors, influence sustainable consumption patterns in contemporary sustainability strategies of the economy. This study concludes that sustainable consumption patterns, with specific reference to economic and environmental product management, can be effectively achieved in the modern economy and supply chain management.

Purpose: This study identifies the relationship between corporate social responsibility (CSR) and Earnings Management (EM) in listed Lithuanian companies. Methodology/approach: Theoretically, it has been argued that companies with strong sustainability commitment are less likely to manage profits, as earnings management is perceived as an irresponsible act that is not in line with ethical principles. Findings: The study found a statistically significant positive relationship between the variables (CSR and EM, CSR and REM), which is not in line with previous empirical studies. This research contributes to the existing body of literature by providing empirical evidence from a relatively under-researched context. Research implications/implications: Understanding the relationship between CSR and EM offers valuable insights for various stakeholders, helping to inform policy and decision-making processes related to CSR and financial reporting transparency, particularly in the context of small and transitioning economies. Originality/value: This study provides new evidence of the positive relationship between CSR and EM in the rapidly growing economy of the Central and Eastern Europe region. The results indicate that CSR disclosures should be interpreted with caution by shareholders, investors, and the public.

Research background and purpose This study explores the relationship between Corporate Social Responsibility and Organizational Culture in industrial-sector companies in Ciudad Obregon, Sonora, Mexico. Historically, both Corporate Social Responsibility and Organizational Culture emerged in response to the social consequences of early 20th-century organizational theories, such as Scientific Management and Bureaucratic Theory, which led to labor unrest and consumer dissatisfaction. Corporate Social Responsibility was introduced as a strategy to mitigate these issues through economic, legal, ethical, and philanthropic actions, supported internally by organizational culture. While literature generally suggests a relationship between Corporate Social Responsibility and Organizational Culture, some scholars argue that this link is often implemented superficially. In light of this, the present study conducts a correlational analysis to examine the relationship between the two variables and uses ANOVA to identify which Corporate Social Responsibility dimensions are prioritized by different types of Organizational Culture. Design/methodology/approach The research involved 70 Corporate Social Responsibility managers or coordinators from small, medium, and large companies. Theoretical frameworks by Cameron and Quinn (for Organizational Culture) and Carroll (for Corporate Social Responsibility) were applied, alongside statistical methods such as Cronbach’s Alpha, factor analysis, Kolmogorov-Smirnov, Spearman correlations, and ANOVA. Findings Key findings indicate that most organizations in the sample exhibit either a hierarchical or market-type organizational culture. Regardless of the specific Organizational Culture type, companies tend to concentrate their Corporate Social Responsibility efforts on economic and legal responsibilities, supporting claims that Corporate Social Responsibility is often practiced at a surface level, without fully addressing broader social or environmental issues. Value added and limitations In conclusion, although industrial companies possess the resources to engage in more impactful Corporate Social Responsibility initiatives, they often limit their actions to legal compliance and financial interests. The study emphasizes the need for organizations to adopt a long-term, sustainable approach to Corporate Social Responsibility that goes beyond operational demands. Genuine philanthropic engagement, disconnected from short-term market strategies, is necessary to create meaningful societal benefits.

Purpose In the contemporary business landscape, the interplay of gender, sustainability and digitalization has emerged as a critical factor influencing firm performance. This study aims to systematically integrate scientific knowledge on these dynamics through a comprehensive literature review, identifying key trends and themes that link gender diversity policies, technological innovations and firm outcomes. Design/methodology/approach The study conducted a comprehensive literature review of 211 journal articles, with 63 selected for in-depth analysis using PRISMA. Thematic clusters were identified through qualitative analysis, focusing on how gender diversity, sustainability and digitalization contribute to firm performance. Findings Five thematic clusters were identified: “Corporate Social Responsibility (CSR) and Environmental Management,” “Gender Diversity, Sustainable Development and Digital Platforms,” “Academic Research, Motivation and AI/Technology in Learning,” “Adoption and Behavioral Intention in Technology Use” and “Performance in Business and Agriculture with a Focus on Environmental Impact.” The findings demonstrate that integrating gender equality with sustainability initiatives and digital education enhances organizational adaptability and resilience. Gender diversity was also found to significantly foster innovation capabilities, making sustainability a strategic element that drives superior financial performance. The role of technology in bridging gender gaps and promoting equitable business practices was emphasized, showcasing its potential to empower women. Research limitations/implications The study is limited by its reliance on secondary data from journal articles, which may introduce selection bias. Future research could benefit from primary data collection to further validate these findings. Originality/value This study provides a novel integration of gender diversity, sustainability and digitalization in the context of firm performance. It highlights the synergistic effects of these factors on innovation and organizational success, advocating for gender mainstreaming and digitalization as essential strategies for sustainable management aligned with the United Nations sustainable development goals (SDGs).