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- New
- Research Article
- 10.1016/j.actpsy.2026.106419
- Apr 1, 2026
- Acta psychologica
- Vidhu Gaur + 1 more
Growing environmental deterioration and pressure on natural resources have increased expectations for firms to adopt socially responsible practices. Corporate Social Responsibility (CSR) is increasingly viewed as a strategic approach through which firms align economic objectives with social and environmental accountability. Business success today depends heavily on relationships with stakeholders, including customers, employees, suppliers, communities, and other stakeholders, both internal and external. This study examines the role of CSR in shaping financial development, firm reputation, and managers' perceptions of environmental well-being. Specifically, it investigates (i) the importance of CSR for organizations, (ii) the relationship between CSR and financial development, and (iii) the competitive advantage gained through CSR-driven reputational capital. A quantitative survey was conducted among managers and CEOs across 100 organizations in New Delhi, yielding 218 usable responses. Data were analyzed using regression, correlation, ANOVA, and descriptive statistics in SPSS 23.0. Findings indicate that CSR practices are positively associated with perceived financial performance, market share growth, and brand reputation. Managers also reported that CSR initiatives contribute to better environmental responsibility practices within firms. However, as data are perception-based and multiple respondents may represent the same organization, results should be interpreted with caution. The study contributes empirical evidence from an emerging economy context and highlights CSR as both a financial and reputational asset. Implications and directions for further research are discussed.
- New
- Research Article
- 10.35870/jtik.v10i2.5850
- Apr 1, 2026
- Jurnal JTIK (Jurnal Teknologi Informasi dan Komunikasi)
- Najmi Khalisah + 1 more
This research analyzes the implementation of PT Pupuk Kujang's Instagram branding strategy. The study focuses on understanding the role of the digital branding strategy in shaping and strengthening the Corporate Image, which is assessed through the creation of positive Brand Awareness and Brand Association based on Aaker's Brand Equity theory. Employing a descriptive qualitative approach, data were obtained through semi-structured interviews with two key informants from September to November. The findings indicate that PT Pupuk Kujang implements a planned communication strategy through a monthly Creative Content Plan (CCP). The division of content pillars Kujang Pedia (for education), Kujang News (for credibility), and CSR content (for social responsibility) proved crucial. This content structure is effective in reinforcing the company's image as an educational, credible, and socially responsible entity in the eyes of the digital public. This strategy successfully enhances the company's brand equity. Pupuk Kujang is advised to maintain the consistency of CSR content for emotional closeness and to optimize Instagram's interactive features for more effective two-way communication.
- New
- Research Article
- 10.1016/j.matcom.2025.11.012
- Apr 1, 2026
- Mathematics and Computers in Simulation
- Jing Ren + 2 more
Dynamic stability of Stackelberg equilibrium in mixed oligopolies: The role of social responsibility, marginal costs, and market structure
- New
- Research Article
- 10.1016/j.healthpol.2026.105577
- Apr 1, 2026
- Health policy (Amsterdam, Netherlands)
- Bülent Özlek
The social media turn in medicine: platform-based marketization of health care, ethics, professionalism, and lessons from Turkey.
- New
- Research Article
- 10.1016/j.jbusres.2026.116085
- Apr 1, 2026
- Journal of Business Research
- Lucas Liang Wang + 1 more
This study explores how corporate social responsibility (CSR) of a partner in an alliance shapes the governance choice between an equity and non-equity structure. Conceptually, we propose that CSR of a partner contributes to its reputation among stakeholders and the intent to preserve this reputation serves as an external governance over its behaviors within an alliance. This reduces the concerns over exchange hazards within the collaboration and, thereby, the need for equity governance. Empirical evidence consistently supports that a partner’s CSR significantly lowers the likelihood of an equity structure for an alliance. This negative effect is strengthened when the partners have richer past collaboration experience but weakened when they come from industries with greater dissimilarity. It remains stable whether partners differ in nationality. This study extends the knowledge on determinants of alliance governance, strategic benefits of CSR, and alliance-specific contingencies to the reputational implications of CSR.
- New
- Research Article
- 10.1016/j.amepre.2025.108195
- Apr 1, 2026
- American journal of preventive medicine
- Megan P Mueller + 6 more
Are Restaurant Health-Related Corporate Social Responsibility Commitments Associated With Nutritional Changes to Menu Offerings?
- New
- Research Article
- 10.1016/j.ijhm.2026.104578
- Apr 1, 2026
- International Journal of Hospitality Management
- Xiaolong Shao + 3 more
This study examines how political ideology moderates consumer reactions to anthropomorphic AI service robots in hospitality settings, drawing on social response theory and moral foundations theory. Two experimental studies (N = 217 in Study 1; N = 226 in Study 2) tested the effects of robot design (anthropomorphic vs. mechanistic) on attitudes toward interaction and usage intentions, with political ideology as a moderator. Results from both studies show that conservatives exhibit more positive attitudes and intentions toward anthropomorphic robots compared to mechanistic ones, while liberals’ responses remain consistent regardless of design. Study 2 reveals that perceived enjoyment and parasocial relationships mediate these effects, with stronger indirect influences among conservatives. The findings highlight ideological differences in AI acceptance, extending social response theory by demonstrating conditional effects of anthropomorphism. Practically, hospitality businesses can tailor robot designs to regional ideological profiles to enhance customer engagement amid labor shortages. Limitations include scenario-based methods; future research could explore real-world settings and additional mediators like trust. • Conservatives prefer human-like AI; liberals stay consistent regardless of design. • Anthropomorphic robots enhance trust and engagement, especially for conservatives. • Political ideology moderates how consumers perceive and accept service robots. • Perceived enjoyment and parasocial bonds explain consumer responses to robot design. • Human-like features help bridge tech comfort gaps in politically diverse markets.
- New
- Research Article
- 10.55737/psi.2026a-51149
- Mar 30, 2026
- ProScholar Insights
- Mobeen Ul Islam + 2 more
The research investigated the connection that exists between the involvement of students in co-curricular activities and their social development at the level of secondary school level. Quantitative causal-comparative research design was used, and the data were gathered through a sample of 1750 Grade 10 students in government secondary schools located in Pakistan and District Gujrat. The key variables were measured by using two researcher-made instruments, namely Students Participation in Co-Curricular Activities (SPCA) and Students Social Development (SSD), both of which were measured using a 5-point Likert scale. Descriptive statistics indicated that the participation of students in co-curricular activities was high with collaboration and dedication being the best aspects. The social development was also high, and social responsibility received the highest score, then communication skills and confidence. The analysis of correlation showed that there were strong positive associations between involvement in co-curricular activities and every aspect of social development with the general participation having the strongest correlation with social responsibility and the overall social development. The results are implying that active involvement in co-curricular activities largely leads to social development of the students at secondary level. This paper highlights the essence of systematic co-curricular activities in schools to develop interpersonal skills, social responsibility and confidence in students.
- Research Article
- 10.33864/2617-751x.2026.v9.i1.333-343
- Mar 15, 2026
- Metafizika Journal
- Azad Jafarov
In the post-conflict period, higher education not only performs the task of transferring knowledge, but also takes on the important mission of social reconstruction and reformulation of values. The teaching of philosophy, which plays an important role in the development of critical thinking, moral judgment and social responsibility, is especially important in this period. Through philosophical education, students can reflect on the roots of conflict, understand the differences between cultures and values, and promote tolerance and reconciliation. At the same time, philosophy education helps to increase students' ethical awareness and civic literacy, and lays the ideological foundation for building a peaceful, democratic, and just society. In general, philosophy is an important tool for developing and strengthening students' thinking skills. Because this factor helps students clearly express their ideas and perceptions. Philosophy also plays an important role in shaping students' worldviews. Teaching philosophy to students strengthens their sense of empathy, social and communication skills, and promotes a culture of respect and tolerance. Philosophy affects students' cognitive abilities, critical thinking skills, and emotional and social development.
- Research Article
- 10.6007/ijarems/v15-i1/27635
- Mar 13, 2026
- International Journal of Academic Research in Economics and Management Sciences
- Maghfirah + 2 more
Examining the Impact of Ethical Corporate Social Responsibility and Training–Development on Employer Brand Loyalty: The Mediating Role of Organizational Commitment
- Research Article
- 10.1108/ijlma-08-2025-0334
- Mar 11, 2026
- International Journal of Law and Management
- Joy A Debski + 1 more
Purpose This study aims to examine the transformative potential of strategic corporate sustainability responsibility (SCSR) as a profit-enhancing strategy for businesses, in contrast to traditional corporate social responsibility, which predominantly emphasises reputation management. Design/methodology/approach To achieve the aim of this study, a qualitative case study analysis method was adopted, grounded in stakeholder and shared value theory. The research examines partnership dynamics between leading corporations, such as Unilever, Microsoft and Coca-Cola, and organisations like Oxfam and the World Wildlife Fund. It uses case studies and annual reports to assess the impact of socially responsible corporate sustainability initiatives. Findings Key findings reveal that SCSR initiatives align closely with corporate objectives, fostering stronger stakeholder relationships, uncovering new revenue streams and enhancing profitability while integrating social responsibility. Moreover, partnerships between the private sector and the voluntary sector are identified as a critical strategy essential for achieving these outcomes. Research limitations/implications The limitations of the study include its focus on specific case studies, indicating that further research could improve the generalisability of the findings across diverse industries. Originality/value This research not only reinforces the profitability of SCSR but also highlights its transformative potential in addressing pressing global challenges. It establishes a clear roadmap for businesses seeking to lead in social impact, sustainability and profitability, and emphasises the importance of partnerships with the voluntary sector as integral to the success of SCSR initiatives.
- Research Article
- 10.31652/2412-1142-2025-78-109-118
- Mar 11, 2026
- Modern Information Technologies and Innovation Methodologies of Education in Professional Training Methodology Theory Experience Problems
- Леонід Володимирович Оршанський + 1 more
Annotation. The article proposes a conceptual model of STEM training for a modern teacher of technology and computer science based on an interdisciplinary approach as a comprehensive system containing target, content, process-technological and result-evaluation blocks. The multi-level and integrative nature of STEM training is emphasized, combining deep subject knowledge with pedagogical skills and the ability to effectively apply digital and technological tools in the educational process. The article pays special attention to interdisciplinarity and practical orientation, which are implemented through students' project and research activities, integration of knowledge in mathematics, natural sciences, technology and computer science, as well as the use of modern technologies, in particular: robotics, 3D modeling, automation systems, virtual and augmented environments, distance and blended learning. The article reveals the possibilities of using electronic portfolios, defending interdisciplinary projects, public presentations, as well as students' participation in hackathons and competitions. The important role of these innovative practices in ensuring the professional mobility of future teachers of technology and computer science, their readiness to adapt to modern challenges and participate in the implementation of projects at the national and international levels is emphasized. Special attention is paid to the social and professional role of the STEM teacher as an agent of change in society, capable of cultivating innovative thinking, forming responsibility and reflection in their students. The article also outlines the prospects for further research: assessing the effectiveness of integrating digital technologies into the educational process, developing models of interdisciplinary projects and their evaluation systems, studying pedagogical reflection and social responsibility, monitoring the long-term impact of STEM training on the professional activities of graduates, as well as improving the criteria for assessing competencies, taking into account creativity, innovation and practical effectiveness of results. The materials of the article can be used to optimize STEM training, develop modern educational programs, and form a competent, innovative and socially responsible teacher of technology and computer science of the new generation.
- Research Article
- 10.31652/2412-1142-2025-78-174-183
- Mar 11, 2026
- Modern Information Technologies and Innovation Methodologies of Education in Professional Training Methodology Theory Experience Problems
- Марія Іванівна Олійник + 2 more
The connection between speech development and civic competence in children has drawn growing interest in educational and developmental studies, with speech recognized as a key factor in fostering active citizenship. This article explores this relationship, examining how speech skills enable children to participate in social discussions, express civic values, and engage in community activities. Based on experiences of the United States, Europe, and international research, it analyzes mechanisms through which speech builds civic abilities such as communication skills, critical thinking, and social responsibility. This research also discusses how speech disorders impede community development. Evidence from various contexts highlights speech development's role in civic socialization. Studies on adolescents show that communication competence significantly predicts civic engagement, political participation, and consumer behavior, often mediating influences from family, schools, peers, and media. For example, open discussions at home and in classrooms boost motivation for civic activism by enhancing skills in information sharing and deliberation. Surveys across 28 countries indicate that schools fostering open climates for issue-based discussions achieve better civic outcomes, particularly when incorporating speech-focused activities. In Europe, youth in newer democracies display stronger participatory attitudes, supported by speech-driven digital activism, while wealthier nations emphasize social justice knowledge but often fall short in engagement norms. On the other hand, speech disorders create significant obstacles, leading to social withdrawal, reduced peer interactions, and long-term challenges in mental health and inclusion. Research on developmental language disorders and speech sound impairments shows links to reduced social competence and participation, underscoring the need for targeted interventions to restore communication pathways vital for civic competence. The problem statement notes the underrecognition of speech's role in civic education, especially given globalization's demand for intercultural dialogue. The study's purpose is to establish this connection, analyze international practices, and propose strategies to enhance civic development through speech-focused approaches. Recent research is reviewed, highlighting key studies from the U.S., Europe, and global contexts, which consistently show that dialogic teaching and pragmatic instruction strengthen civic skills. The main discussion explores country-specific practices: U.S. models emphasize mediated communication effects; Poland and Hungary integrate psycho-pedagogical support for speech issues into civic programs; Sweden and Poland target early language development for social roles; and UNESCO advocates intercultural speech training. Conclusions of this article synthesize these findings, offering recommendations such as incorporating dialogic activities into curricula, providing targeted speech therapy for children, training educators to promote inclusive civic development. This study connects speech therapy and civic education, providing useful insights for educational practices around the world.
- Research Article
- 10.55942/pssj.v6i3.942
- Mar 11, 2026
- Priviet Social Sciences Journal
- Nisfu Istiqomah + 1 more
The development of artificial intelligence (AI) technology has led to significant changes in students learning. The increasing use of application platforms such as ChatGPT, Gemini, and Meta AI has demonstrated a shift in learning habits, which now emphasize speed and replace the reflective and collaborative approaches that are characteristic of traditional learning. This study aims to analyze how the use of AI can create new social habits among students in Indonesia and its impact on social values, morals, and the education system. This study uses a descriptive qualitative approach with a literature review through the analysis of various relevant scientific literature, both national and international. The results show that the repeated use of AI will form a digital habitus that emphasizes efficiency and quick results but weakens students' critical and reflective thinking skills. Furthermore, unequal access to technology deepens educational stratification, while the values of academic honesty and social responsibility are beginning to shift. Therefore, education in the AI era must focus on strengthening ethical digital literacy and the formation of a reflective habitus to ensure that technological development remains aligned with humanitarian values, morality, and academic integrity.
- Research Article
- 10.36948/ijfmr.2026.v08i02.71001
- Mar 11, 2026
- International Journal For Multidisciplinary Research
- Thressiamma Kl Sr Teena + 3 more
Abstract Introduction: Basic Life Support (BLS) and first aid knowledge are essential life-saving skills for school children, fostering social responsibility and humanitarian values. A large number of preventable deaths among children and adolescents occur due to cardiac arrest and accidental injuries, emphasizing the need for effective emergency preparedness training at the school level Methods: A true experimental pre-test–post-test control group design was used to assess the impact and outcome of simulation-based learning programme on knowledge and skills related to BLS and first aid management of selected medical emergencies among school children. A total of 160 higher secondary students from two schools in Kollam district were selected using multistage cluster sampling with randomization. Tools included a socio-demographic proforma, a structured knowledge questionnaire, and an observational skill checklist covering BLS and first aid for drowning, choking, seizure, oral drug poisoning, kerosene poisoning, and snakebite. The intervention involved simulation-based teaching using CPR manikins, video demonstrations, role play, and information booklets, with reinforcement sessions on the 7th and 22nd days. Post-tests were conducted on the 15th and 30th days. Results: Data were analysed using descriptive and inferential statistics. The experimental group showed a statistically significant improvement in knowledge and skills after the intervention. Mean BLS knowledge scores increased from 3.40 (pre-test) to 8.25 (post-test 1) and 9.42 (post-test 2) (p<0.001). Skill scores improved from 1.26 in the pre-test to 8.38 and 9.01 in post-tests 1 and 2, respectively (p<0.001). Significant improvements were also observed in knowledge and skills related to first aid management of selected medical emergencies across all domains (p<0.001). Repeated measures ANOVA and POST HOC confirmed significant differences over time. No significant correlation was found between knowledge and skill scores, and no association was identified with socio-demographic variables Conclusion: Simulation-based learning was highly effective in enhancing school children’s knowledge and skills in BLS and first aid management of medical emergencies. The study recommends integrating structured BLS and first aid training into the higher secondary school curriculum.
- Research Article
- 10.1108/jfra-06-2025-0511
- Mar 11, 2026
- Journal of Financial Reporting and Accounting
- Abdullah Alsaadi
Purpose This paper aims to examine the relationship between accruals quality (AQ) and investment efficiency, with a particular focus on the moderating role of corporate social responsibility (CSR) and the influence of country-level enforcement strength. Design/methodology/approach Using a cross-country data set comprising firms from 21 countries, the study uses regression analyses to assess the effect of AQ on investment efficiency and the moderating impact of CSR and the influence of country-level enforcement strength. Robustness checks are conducted using CSR pillars, the Heckman two-stage model and two-stage least squares (2SLS) estimation. Findings The results indicate that higher AQ significantly enhances investment efficiency by mitigating information asymmetry and facilitating optimal capital allocation. Moreover, CSR strengthens this positive relationship by enhancing stakeholder trust and improving access to capital, yielding an additional improvement of approximately 5% in investment efficiency. The interaction between AQ and CSR is particularly pronounced in countries with weaker enforcement environments, where CSR serves as a compensatory mechanism for institutional deficiencies. Originality/value This study contributes to the literature on financial reporting quality, CSR and investment efficiency by emphasizing the complementary roles of financial (i.e. AQ) and non-financial (i.e. CSR) information. It offers valuable insights for corporate managers, investors and policymakers, particularly in jurisdictions with weak regulatory institutions, highlighting the role of CSR in enhancing the credibility of financial reporting and promoting sustainable investment practices.
- Research Article
- 10.1108/ijlma-06-2025-0251
- Mar 10, 2026
- International Journal of Law and Management
- Dion Glass + 1 more
Purpose This study aims to examine the motivations and deterrents influencing employee disclosure of organisational wrongdoing within higher education institutions in England and South Africa. By comparing how legal frameworks, institutional trust and cultural norms shape whistleblowing behaviours, this research introduces the Integrated Organisational Disclosure Model. The purpose is to explore whether disclosure is driven by ethical commitment or deviant intent, and how institutional environments moderate these decisions. This study seeks to inform organisational policy and improve whistleblower protections across differing legal and managerial systems. Design/methodology/approach A comparative mixed-methods design was used, using an anonymous online survey to collect both quantitative and qualitative data from 292 employees across higher education institutions in England and South Africa. The survey included closed-ended scenario-based questions and open-ended prompts to explore disclosure intentions. Quantitative data were analysed using chi-square tests and Cramér’s V to identify significant national differences, while qualitative responses were examined using reflexive thematic analysis. This dual approach enabled the triangulation of motivational constructs and deterrents. Findings This study identified significant cross-national differences in disclosure motivations. English participants were more likely to report disclosing for ethical or moral reasons, whereas South African participants were influenced more strongly by group consensus and risk perceptions. Key deterrents included institutional mistrust, perceived retaliation and lack of safe reporting mechanisms. Thematic analysis revealed complex ideological drivers, including justice, human rights and perceived betrayal. These findings underpin the differences between ethical and deviant disclosure behaviours, shaped by individual values and organisational context. Research limitations/implications The use of non-random, voluntary sampling may introduce bias and limit the wider applicability of findings. This study reflects the perspectives of higher education employees within two national contexts, and results may be influenced by differences in institutional culture, governance and access to reporting mechanisms. While these factors restrict generalisability, the research nonetheless highlights important patterns in how individuals interpret wrongdoing and navigate ethical decisions. Future studies should extend to other sectors and geographic regions and consider longitudinal approaches to examine how disclosure behaviours evolve over time. Practical implications The findings underscore the need for organisations to create ethically supportive environments that encourage safe and legitimate disclosure. Risk perception, group influence and institutional trust were the key factors shaping decisions to report wrongdoing. Institutions should invest in transparent reporting mechanisms, offer ethical training and foster cultures where integrity and accountability are normalised. This study also highlights the importance of tailoring whistleblowing frameworks to national and cultural contexts, as disclosure drivers vary significantly across settings. These insights can support compliance strategies, improve governance and strengthen protections for employees facing ethical dilemmas. Social implications This study highlights how institutional silence and fear of retaliation can suppress ethical voice, contributing to a culture where misconduct persists unchallenged. Promoting responsible disclosure is not only a governance issue but a social imperative, particularly in sectors that serve the public. The research illustrates how cultural norms, collective dynamics and perceived legitimacy shape individuals’ willingness to act in the public interest. By understanding these influences, organisations and policymakers can better protect whistleblowers, strengthen civic accountability and foster ethical resilience in institutions that hold significant social power and responsibility. Originality/value This study offers a rare cross-national comparison of disclosure motivations and deterrents within higher education, bridging psychological, organisational and cultural perspectives. It moves beyond traditional whistleblowing research by examining both ethical and self-interested reasons for disclosure, as well as the informal dynamics that influence decision-making. The inclusion of both qualitative and quantitative data enriches understanding of how individuals interpret wrongdoing and navigate institutional risk. The findings contribute original insights into how disclosure behaviours are shaped by context and offer practical relevance for organisations seeking to build ethical cultures and strengthen internal reporting frameworks.
- Research Article
- 10.1108/cemj-08-2025-0250
- Mar 10, 2026
- Central European Management Journal
- Bahalwan Apriyansyah + 4 more
Purpose Gender inequality is a significant objective and obstacle to achieving sustainable development. Indonesia is encountering a comparable problem. The dilemma is rooted in a lack of education and awareness regarding gender equality. In addition to that, since 2004, firms worldwide have been consistently embracing femvertising, an advertising approach that seeks to empower women. Some companies use femvertising into their corporate social responsibility (CSR) initiatives. Moreover, favorable customer perceptions of companies that endorse women's empowerment can result in positive consumer behavioral intentions, such as purchase intention, but only when there is a robust interaction between the companies and consumers. This study investigates the impact of CSR femvertising on women's empowerment and its influence on customer purchase intention and evaluates how the gender may influence the attitude toward femvertising. Design/methodology/approach This research was conducted with multivariate structural equation modeling (SEM) and eight hypotheses were tested. This study successfully recruited participants virtually from a sample of 264 participants to investigate the relationship between a company's female empowerment program, brand-cause alignment, CSR association, organizational-public relationship (OPR), brand loyalty and purchase intention. Findings A positive and significant influence was found on attitude toward femvertising on purchase intention, femvertising is notably linked with brand-cause. The analysis found that brand–cause fit shows a significant connection with CSR association. Other results prove that CSR association is significantly tied to OPR. Finally, OPR is significantly associated with brand loyalty and brand loyalty significantly impacts purchase intention. Further theoretical and practical implications were described. Originality/value This study enriches CSR, advertising and consumer behavior research by investigating the impact of CSR femvertising on women's empowerment and its influence on customer purchase intention in the context of developing countries. It also elaborates on the influence of gender on femvertising toward attitude and evaluates the company commitment, which can be demonstrated through the consistent incorporation of feminist values, diversity and inclusivity in its advertisements.
- Research Article
- 10.1108/arj-04-2025-0132
- Mar 10, 2026
- Accounting Research Journal
- Junhong Shen + 2 more
Purpose Based on the current problems of serious homogenization of social responsibility reports and poor quality of information disclosure, this study aims to explore whether specificity disclosure of social responsibility reports can effectively reduce the cost of debt financing. Design/methodology/approach This study examines the impact of specificity disclosure in social responsibility reports on the cost of corporate debt financing, using machine learning text analytics on a sample of social responsibility reports of China’s A-share listed companies from 2009 to 2021. Findings This study finds that the specificity of disclosure in corporate social responsibility reports can significantly reduce the cost of corporate debt financing, and the results remain robust across various robustness tests. The effect is more pronounced under conditions of higher corporate risk, such as excessive leverage or intense product market competition. Further analysis suggests that the effect is stronger when industry disclosure is homogeneous, firms’ disclosure environments are better and information dissemination is more intense. Originality/value This study provides empirical evidence for optimizing corporate disclosure strategies, improving regulatory frameworks and creditor risk assessment.
- Research Article
- 10.1108/ijoem-06-2025-1421
- Mar 10, 2026
- International Journal of Emerging Markets
- Desislava Dikova + 1 more
Purpose This study examines how top management characteristics and social capital shape corporate social responsibility (CSR) commitment in SMEs, and how this, in turn influences firm performance through business model innovation (BMI). Focusing on post-transition economies, it explores BMI as a mechanism linking top management intent to competitive outcomes. Design/methodology/approach Grounded in Upper Echelons Theory (UET), the study develops and tests a conceptual model using survey data from 200 internationally active Polish manufacturing SMEs. Structural equation modeling is used to assess the relationships among managerial traits, CSR, external networks, BMI and firm performance. Findings Managerial experience positively predicts both social and environmental sustainability commitments, while higher education and general experience show negative effects on environmental commitment. External networks strengthen the link between experience and social commitment, but not environmental commitment. Social commitment improves performance indirectly through BMI, whereas environmental commitment has only a direct effect. BMI thus emerges as a key mechanism for translating leadership-driven social sustainability into firm-level value. Research limitations/implications The study is limited to Polish manufacturing SMEs and cross-sectional data; future research should broaden sectoral and regional scope. Originality/value This study contributes to SME and emerging market research by integrating leadership traits, social capital and BMI into a unified framework. It identifies BMI as a central mechanism within UET and reveals asymmetries in how social vs. environmental commitments translate into performance in post-transition settings.