Sustainable CSR Research Articles

Environmental Accounting and Sustainability: A Meta-Synthesis

This study conducts a comprehensive meta-synthesis of review-based research on environmental accounting, spanning from 1995 to 2024. Environmental accounting, also known as green accounting, has evolved as a critical tool for integrating sustainability into corporate financial practices. Using bibliometric methods via Bibliometrix R-package (Biblioshiny—Version 4.2.0) and VOSviewer (Version 1.6.20), the research mainly examines scholarly discussion in review-based studies and identifies dominant themes. The main clusters identified are (1) environmental audits and management, (2) green accounting, financial reporting and sustainable development, (3) CSR, stakeholder engagement, and accountability, and (4) environmental accounting and protection. On the descriptive end, publication trends, prominent authors, articles, and sources are identified. The findings highlight a significant increase in review-based studies since 2022, coinciding with the growing global awareness and importance of sustainability. This study contributes to the field by consolidating fragmented research on environmental accounting, offering a framework for future academic exploration. Practically, it informs policymakers and business leaders on the importance of unified reporting standards across regions; integrating environmental considerations into financial decision-making; promoting transparency, accountability, and sustainability accounting; and disclosure across industries and regions.

Peran Program Corporate Sosial Responsibility (CSR) dalam Meningkatkan Kemandirian Ekonomi Perempuan : Studi Kasus Kelompok Wanita Berlian Progo Binaan PT Pertamina Patra Niaga Fuel Terminal Rewulu

The ideal empowerment is one that involves the community in its processes towards changes that meet the needs of the people. However, currently the latest trend in society is the concept of empowerment that involves women in every process. Empowerment of women with the aim that they can be empowered and change for the sole purpose of being able to improve their degree of welfare both in terms of fulfilling their roles and well-being. This research departs from the background of the involvement of women's roles through company-assisted groups and looks at how the development and difficulties encountered to date with the aim of proving that the CSR program has brought a meaningful change to the role of women in the company's development area. This research will focus on Poncosari Village, Srandakan Subdistrict, Bantul Yogyakarta, which is a development area of one of the state-owned companies and see from the perspective of their fostered group which is one of the development groups of the company's CSR Program. This research will focus on understanding how the role of women in change through empowerment programs carried out by the company's CSR. The method used is a literature study and in-depth interviews to explain that the literature study relates to theoretical studies through related references. The results of the study found that the role of women through CSR-assisted groups has had positive implications for women in Poncosari Sub-district, Srandakan District, Bantul Regency. Women become empowered and able to compete with men in the fulfillment of their primary needs. How women can be empowered is due to the involvement of companies that focus on providing meaningful and sustainable CSR programs. The conclusion of this study is that the company's CSR program has provided meaningful changes to women who are members of the fostered group. Changes occur, departing from the condition of women who initially did not have a portion in the village, turned into development thanks to the Company's CSR program.

Sustainable CSR: Implications within an Arab Context

Sustainable CSR: Implications within an Arab Context

Corporate Social Responsibility and Organizational Performance of Mount Kenya University.

Assuring the success of their organizations is every manager's most important responsibility. It is feasible for an enterprise to hastily achieve its objectives and gain a competitive edge by integrating a sustainable CSR. This research project aimed to determine how corporate social responsibility affects an organization's performance. The following clear goals served as its guide: to ascertain how CSR's economic, environmental, social, and humanistic cultural dimensions affected the performance of Mt. Kenya University. A descriptive research design was employed in the study. The study's target audience was the management team entrusted with conceptualizing and operationalizing the adoption of corporate social responsibility. The university administrative structure served as a guide for the study area selection, explicitly targeting employees of all management offices. The study made the best use of the primary data, which was gathered using semi-structured questionnaires with open-ended and closed-ended questions. The questionnaires were distributed using the drop-and-pick technique. The data gathered from the questionnaire findings underwent both quantitative and qualitative cross examination. Descriptive statistical methods were used in quantitative analysis. The usage of frequencies, means, and percentages that were aggregated and displayed using tables, graphs, and charts were complemented by descriptive statistics. The linear regression model was incorporated to facilitate data analysis analyzed using SPSS version 24.0. Notably, the research reveals that increasing the economic dimension by one unit increases organizational performance by 0.158 points, the environmental dimension by 0.227 points, the social dimension by 0.590 points, and the humanistic cultural dimension by 0.442 points. The descriptive and correlational analyses indicate that CSR positively impacts all aspects of performance at MKU. In future studies, it is recommended that researchers examine the impact of CSR initiatives on the satisfaction of consumers as a dependent variable.

EXAMINING THE INFLUENCE OF CSR INITIATIVES BY SECL ON THE SUSTAINABLE LIVELIHOODS OF THE ANUPPUR (M.P)

This paper examines the effects of SECLs sustainable CSR policy on rural livelihood in Anuppur (M.P). Structural equation modeling using the sustainable livelihood framework (DFID, 1999) was employed to analyze the policys impact. Both primary and secondary data were collected, including 260 responses through a structured questionnaire. Samples were gathered from villages within 10 km of the coal mines and beyond using purposive convivence sampling. Results reveal both positive and negative impacts of CSR on local livelihoods. Villagers near the coal mines were somewhat aware of SECLs CSR activities but expressed dissatisfaction with the services provided. The study suggests promoting sustainable livelihoods by ensuring environmentally and socially responsible mining practices through proper policies and procedures. Government intervention is crucial to ensure local villagers benefit from SECLs CSR initiatives. KEYWORDS: Sustainable Livelihood, CSR policy, SECL, Rural Livelihood, Structural Equation Modelling

Towards a green and just industry? Insights from traditional leather districts in Southern Italy

Artisanal processes are crucial for examining major economic development, industrial, and historical forces. Among the different industries, fashion is regarded as one of the most polluting business activities. The indication of origin “Made in Italy” has found extensive scholarly economic appetite; however, the leather sector in its socioeconomic and environmental components has been scarcely investigated. The paper at hand analyzes selected leather poles in Campania, Italy – namely, the tanning, shoes, and gloves industries. Besides, the industrial processes and sustainability implications required are examined to render these productions. The tannery districts are characterized by a strong artisanal component in the productive processes and follow diverse geographical agglomeration rationales. Field visits and in-depth interviews were conducted in the local districts of Solofra (tanning), Grumo Nevano-Aversa (shoemaking), and Rione Sanità pole (glove-making). The local activities and specific operational industrial processes are mapped, highlighting the technical industrial phases needed to produce the three leather outputs. Besides, the sustainability repercussions of these industries are analyzed. The study finds that most of the activities heavily rely on traditional techniques and would benefit in socioeconomic and environmental terms from modernization, management, ICT upgrades, as well as process revisions and spatial agglomeration organization. Selected sectoral sustainable development, CSR, ESG, labeling, ethics, and environmental strategy recommendations are presented – especially concerning tanning wastewater treatment. These measures result in a compulsion to face the massive multidimensional crises occurring in the three sectors and business activities.

Sustainable Practices, CSR, and Brand Reputation: Influencing Purchase Intentions in Luxury Green Marketing

The purpose of this study is to examine the integration of sustainable practices and corporate social responsibility initiatives within luxury brands, as well as the impact that these initiatives have on consumer behavior with regard to their purchasing intentions. The study identifies a shift in the luxury branding paradigm away from one that historically placed an emphasis on exclusivity and towards one that is more socially responsible and sustainable. As part of the research methodology, a systematic literature review will be conducted in order to evaluate the relationship between sustainability, corporate social responsibility, and brand reputation. By implementing effective social responsibility programs in addition to actual sustainability initiatives, luxury brands are able to engage consumers more effectively and thereby create stronger relationships with them. Consumer purchase decisions are significantly influenced by the reputation of a brand, which is backed up by sustainable and corporate social responsibility initiatives. Research directions are recommended, emphasising the need for more in-depth sector-specific studies and a better understanding of the relationship between sustainability and brand loyalty over the long term.

What affects the corporate social responsibility practices of Chinese international contractors considering dynamic interactions? A hybrid structural equation modeling–fuzzy cognitive map approach

PurposeCorporate social responsibility (CSR) practices frequently result in increased costs for Chinese international contractors (CICs), where profitability is the primary objective; therefore, internal corporate drivers and external pressures play a crucial role in encouraging them to engage in sustainable CSR practices. This study systematically examines the dynamic impact of internal and external stakeholders on the CSR practices of CICs.Design/methodology/approachThis study adopted a structural equation model (SEM) to identify and validate a correlation between stakeholders and CSR practices. Standardized causal coefficients estimated in SEM were used to construct a fuzzy cognitive map (FCM) model to illustrate the effect of stakeholders on CSR practices with linkage direction and weights. Predictive, diagnostic, and hybrid analyses were performed to dynamically model the variation in stakeholders on the evolution of CSR practices.FindingsThe empirical results demonstrate that (1) employee participation in CSR has the greatest impact on CSR practices, followed by CSR strategies, partner and customer expectations, and finally government regulations. (2) In the early stage of CSR fulfillment, CSR strategies have the greatest influence on CSR practices; in the later stage of CSR fulfillment, employee participation in CSR has the greatest influence on CSR practices. (3) In the long run, the most effective and economical integrated interventions are those that address employee participation in CSR, partner expectations and customer expectations, and intervention in CSR strategies is needed if the level of CSR practice needs to be improved in the short term.Originality/valueThis study contributes to the research on the influence mechanisms of CSR practices of CICs and systematically analyzes their dynamic influence on CSR practices of CICs from the perspective of stakeholders.

Analysis of The Effect of Governance and CSR on Member Welfare Mediated by Performance at Credit Union Cooperatives

This study aims to determine the welfare of members of the Bererod Gratia CU Cooperative and Madani Cooperative KSP through governance and CSR dimensions mediated by performance. The questionnaire concluded that the welfare of cooperatives depends on good and sustainable governance and CSR mediated by professional performance. Good Corporate Governance is manifested in transparency, accountability, accountability, independence, equality and fairness in every financial transaction, the level of commitment of the management, the quality of cooperative work, and decision making involving all members. Research also shows the existence of cooperative social responsibility for the welfare of members and the surrounding community which has a positive influence in the form of social, economic, environmental, obedience to the law, and health-education. Finally, research shows that quality professional performance by having work motivation, responsible financial flexibility, a conducive work environment, opportunities for self-development, strong teamwork, and sustainable financial stability can help ensure the welfare of cooperative members and the sustainability of the cooperative. The results showed that both cooperatives have succeeded in working on the welfare of their members.

Influence of Local Wisdom and Culture Approach Strategy on CSR Implementation in Klayas Village

Klayas Village is one of the daerah terpencils in the Seget District which is the Ring 1 area of ​​Company X. Most of the Klayas community is the Moi Tribe indigenous people who make their living from the sago forest. Since its establishment in 1997, Company X has actively and routinely carried out charity-based CSR activities in Klayas Village. Since 2019, the CSR program of Company X has changed in concept from Charity to a sustainable CSR program which consists of various activities. The people of Klayas Village have difficulty adapting to the new CSR scheme, resulting in resistance. In addition, the implemented program is not in accordance with community habits. In response to this rejection, in 2020, Company X implemented a strategy of approaching local wisdom and traditional culture of the Moi Tribe to increase community enthusiasm. This has proven to be more effective in increasing community participation. It can be seen from the programs implemented in 2020 that are still relevant and sustainable until 2022. The number of beneficiaries is much larger and more comprehensive. This strategy can also increase cohesiveness between the company-community and between members of the community itself.

Corporate Social Responsibility: Micro Foundation Framework for High Employee Performance in a Developing Country

CSR is a strategy to realize sustainability. CSR needs to be understood based on a priority scale and objectives to build a solid organizational structure and ensure sustainable CSR implementation. In this regard, CSR implementation at the micro and macro levels needs further explanation. The study aims to analyze the effect of CSR on employee performance through assessment and job satisfaction using the micro foundation framework. This causal study surveyed 382 state-owned enterprises’ non-manager employees in Indonesia. The results demonstrate employees’ responses to internal and external CSR. Internal CSR, which primarily aims to improve employee performance, was found to improve employee satisfaction and engagement and lead to better performance more significantly than external CSR. Internal CSR had a higher effect on employee performance than external CSR. Compiling a scale of top priorities for corporate stakeholders became the leading choice to encourage long-term performance. The originality of this study is that the foundation of long-term performance ensures the corporation’s performance, and CSR lies in the strength of the microstructure at the individual level. The implementation of CSR based on the legal system requires paying attention to the scale of priorities based on the internal function of CSR in strengthening a corporation’s microstructure.

Changing consumer attitudes to make the Corporate Social Responsibility investment in sustainable fish production, a worthwhile investment to corporates

AbstractThe need for environmental protection, especially of depleting natural resources such as fish stocks, remains a global challenge. Global population growth increases food consumption. Some socially responsible corporate entities in the fish sector are producing and selling sustainable fish products, but beyond meeting their altruistic motives, they need consumers to respond favorably to these CSR initiatives to make the investments worthwhile and to encourage more organizations to invest in CSR for sustainable development. This paper reports the findings of research on the factors which influence consumers in the emerging market of South Africa, to respond favorably to sustainable fish product CSR initiatives. A causal research design and quantitative method was employed with a sample of consumers who were part of the South African LinkedIn community and who eat fish, whether concerned or not about sustainability. An online questionnaire was developed using an extension of the Theory of Planned Behavior. Univariate, regression and mediation analyses were carried out. Attitude towards sustainable fish products was found to be the only significant predictor of intention to purchase sustainable fish but it was also found to mediate the impact of health consciousness and environment concern. This paper thus focuses specifically on the role of attitudes in sustainable fish consumption in South Africa. Recommendations are provided for improving these consumer responses so as to make these CSR investments worthwhile to corporates and thus also positively impact fish sustainability.

Developing environmental performance through sustainable practices, environmental CSR and behavioural intentions: an online approach during the COVID-19 pandemic

PurposeThe purpose of this study is to examine the development of environmental performance (EP) through sustainable practices (SPs), environmental corporate social responsibility (environmental CSR) and behavioural intentions (BIs) among Pakistan’s small and medium enterprises (SMEs).Design/methodology/approachIn this study, the researchers applied a quantitative approach which involved significant cross-sectional data. The authors used an online survey to serve the aim of this study. The survey’s respondents are top managers of Pakistan’s manufacturing firms. The authors received 196 valid cases to obtain suitable outcomes from the data.FindingsBy using the structural equation model, the path analysis shows that green practices (GPs) have a positive and significant effect on SPs and environmental CSR. This study’s findings also demonstrate that environmental CSR plays a substantial role in developing the SPs, BIs and EP. The results of this study also show that SP plays a positive and significant role towards BIs and EP. Finally, BI predicts the EP.Practical implicationsThis study's findings provide planners and policymakers with guidelines to create EP through environmental CSR, SPs and BIs. This study's findings are valuable results in identifying green practices’ significant role in establishing environmental CSR and SPs. Finally, this study's findings offer a new perception of integrating these factors and their contribution to EP.Originality/valueThis study examined the development of EP in the challenging situation of the COVID-19 pandemic. Therefore, in terms of the empirical findings, this study provides original value.

A Qualitative Study on the Role of Leaders’ Mindfulness on Corporate Social Responsibility in Pakistani Industries

Not altogether unlike CSR, an in-depth background study provides less than a clear and concise definition of mindfulness leadership; nevertheless. Although an economic and social case for adopting CSR has clearly emerged, many organizations and leaders are finding it challenging to establish meaningful and sustainable CSR policies and practices. Hence, by investigating the top-management expertise in designing and implementing CSR initiatives among small and medium enterprises are important concepts to explore. The primary data was collected qualitatively using personal interviews with 28 top-management level employees working in different SMEs of Pakistan. The results found that leaders’ mindfulness is important at all levels from designing to execution of CSR initiatives to achieve desire results such as sustained competitive advantage and along with community development. This study provides researchers an opportunity to gain understanding as to the application of mindfulness leadership as an effective framework for organizations to better achieve their social responsibility goals.

A Study on Sustainable Development Goals and CSR Education Projects in selected Indian Companies

A Study on Sustainable Development Goals and CSR Education Projects in selected Indian Companies

DIGITAL LITERACY ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY CONDUCTED BY PT OLAHKARSA INOVASI INDONESIA

Literacy is an important part of CSR implementation. If the company is literate, the company can improve the quality of its company using strategies related to CSR. PT Olahkarsa Inovasi Indonesia in seeing this phenomenon tries to carry out literacy on the concept of CSR in Indonesia with digital content. Researchers, in this case, conducted research using qualitative methods with data collection techniques through interviews and observations with the aim of knowing the public communication model and information literacy model used by PT Olahkarsa Innovation Indonesia. The limits and scope of communication and literacy in this study regarding CSR is the digital literacy that has been done by the subject. This research refers to two theories, namely Aristotle's Rhetoric and THE SCONUL theory. This study aims to determine the process carried out by PT Olahkarsa Inovasi Indonesia to direct companies in sustainable CSR implementation.

Peran Green Human Resource Management dalam Implementasi CSR Pengelolaan Lingkungan yang Berkelanjutan di Masa Pandemi COVID-19

Environmental impacts continue to occur as a result of various human activities. In the midst of the COVID-19 pandemic, many companies are experiencing financial problems that affect the implementation of CSR, especially in the environmental field. As we know, all elements of the government, society, companies are focused on handling the pandemic, but environmental problems continue to occur. This study aims to describe the relationship between GHRM and the implementation of sustainable CSR in the environmental field by PT. Pelindo III in managing the environment amid the COVID-19 pandemic. The method used in this research is qualitative description. The data collection process was carried out through three stages, namely conducting a literature study, collecting secondary data and conducting in-depth interviews with employees in charge of implementing CSR. The results showed that at PT. Pelindo III, the GHRM concept applied has a role in the transformation of employee behavior into environmentally friendly employees. Ideas or initiatives on environmental prevention and management are implemented in CSR activities such as tree planting, mangroves, community empowerment in the form of tourist villages, hydroponic villages and other activities. On the other hand, environmental impact prevention activities are also carried out by implementing the green port concept at ports as well as a paperless policy, reducing the use of plastic and segregating waste. To maintain a green culture, employees who consistently contribute to environmental issues are given rewards.

INDIA'S TOP TEN CSR CONTRIBUTING COMPANIES AND THEIR CONTRIBUTIONS TOWARDS ENVIRONMENTAL SUSTAINABILITY

This research paper explores the top ten CSR-contributing companies in India and their contributions toward environmental sustainability. The study analyzes the CSR spending patterns of these companies and the percentage of their CSR funds directed toward environmental sustainability. The results indicate a significant variation in CSR spending and contribution towards environmental sustainability among the top ten companies. Companies like Wipro Ltd, ITC Ltd, and Infosys Ltd have directed a considerable percentage of their CSR funds toward environmental sustainability. On the other hand, companies like Tata Consultancy Services Ltd, Tata Sons Private Ltd, and Indian Oil Corporation Ltd did not contribute to environmental sustainability, despite significant CSR spending. The findings suggest that there is a need for companies to prioritize environmental sustainability in their CSR activities, given the current environmental challenges faced by the country. The study recommends that companies should adopt sustainable practices and invests more in environmentally sustainable CSR initiatives to achieve a balance between economic development and environmental conservation.

Sustainable CSR: Legal and Managerial Demands of the New EU Legislation (CSRD) for the Future Corporate Governance Practices

Despite its short-term use, non-financial reporting is an important measure, as demonstrated by numerous theoretical studies and empirical research. However, the mandatory nature of non-financial reporting and public pressure have persuaded company management to address non-financial issues alongside financial ones. Companies from countries with a more prolonged culture and tradition have been more successful in this respect than the companies from “younger” transition countries. Overall, non-financial reporting has raised the level of social responsibility in companies. However, things are far from ideal. Many uncertain situations, e.g., environmental, health, energy, etc., bring new challenges. They require not only non-financial, but also sustainable solutions. Therefore, it is unsurprising that the disclosure of non-financial information has also been renamed sustainability reporting (regarding designation in legal acts). In the presented research, we analyze how Slovenian companies comply with the current legislation (NFRD) requirements and whether their non-financial reports are qualitatively and quantitatively adequate. We are interested in what changes the new legislative proposal (CSRD) requires from them. Are the efforts of the legislator going in the right direction? Will companies be better prepared for environmental and social risks, and therefore better manage for sustainability once the CSRD is in place? The results suggest that the qualitative part of the non-financial reporting is the weakest. This gap in the quality of (required) non-financial reporting is also the subject of the presented research, which shows the (non)quality of the present non-financial reporting and therefore justifies the development of further requirements. Thus, CSRD introduces mandatory and uniform reporting standards based on double materiality, unification of the system of sanctions, external audit, etc. Therefore, our expectations that the new directive will contribute to more sustainability-oriented corporate governance are legitimate and justified. Since the CSRD harmonized sustainability reporting in the EU, this applies to Slovenia and all member states.

Responsible leadership and business sustainability: Exploring the role of corporate social responsibility and managerial discretion

AbstractIn today's world, businesses are involved in several different initiatives to gain sustainable performance, which can discourse the expectations and demands of society. Emerging economics faces numerous challenges in terms of social, relational, governance, and financial, which made it necessary for firms to perform responsibly in order to make positive contributions toward sustainability. Therefore, this study based on upper‐echelon theory constructs a comprehensive framework on responsible leadership, corporate social responsibility, and managerial discretion to provide the guideline for business sustainability. To fulfill the study purpose, an empirical analysis was performed on 382 Pakistani respondents' data by using PLS‐SEM through SmartPLS. Outcomes of the study indicated that responsible leadership entails enormous importance in corporations to influence their impact on society, environment, and economy, which leads to business sustainability. Moreover, the study provides insights into that more responsible and experienced leaders are better able to identify the concerns of their firm's stakeholders in the manners of relational, governing, and orientational perspectives, which help them in satisfying the stakeholders' and society's demands. Hence, responsible leadership enables the firm to better strive for sustainability by applying better CSR activities and directing the decisions by maintaining the compliance of the managers. Furthermore, the current study concluded that the managers and leaders of firms need to develop their business models in such a way that it supports the triple bottom line performance of the firm so that they can achieve sustainability. This study would help managers of firms to realize that they should reexamine their leadership practices and behaviors with the consideration of the triple bottom line framework and integrate the sustainable approach and CSR practice into their business strategy so that they can accomplish the goal of sustainability for business and fulfill the social demands and expectations.