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In particular, the results show that corporate social responsibility strengthens the relationship between corporations and employees due to employees' positive perception toward their organizations for the implementation of CSR initiatives. When corporate social responsibility (CSR) increases performance: Exploring the role of intrinsic and extrinsic CSR attribution. The results indicate that cross-cultural legitimacy is significantly associated with responsible innovation practices and firm performance within the Asia-Pacific CBM, while the cross-cultural legitimacy-firm performance association is partially mediated by the responsible innovation practice. This editorial of corporate social responsibility and environmental management summarizes the papers included in the Special Issue "The managerial implications of assessing corporate social performance.". [Extracted from the article]

This paper explores the relationship between corporate social responsibility, corporate innovation, and corporate performance in developing countries. Firm level governance and corporate social responsibility data for 150 companies from 12 developing countries were collected from Datastream and Bloomberg for 2014–2019. The results show that in the context of developing countries there is no significant relationship between corporate social responsibility and corporate innovation. Our findings raise concerns about the level of R&D investments and commitment to corporate social responsibilities in developing economies. [ABSTRACT FROM AUTHOR]

Integrated reporting is a fairly recent phenomenon in the corporate reporting realm. Its dawn marks a new age of corporate reporting where financial and non‐financial information and their interrelation create an integrated and holistic approach for telling a value creation story. In tandem with this transformation, business sustainability in general and environmental performance, in particular, are also gaining prominence in the corporate landscape. This scholarly article investigates the relationship between integrated reporting and corporate environmental performance. A panel‐data is used to carry out the study using a sample of 110 firms listed on the Johannesburg Stock exchange for the years 2014–2018, where Integrated Reporting was first mandated. The empirical results are robust and consistent with our predictions in that integrated reporting is found positively associated with corporate environmental performance. Our findings pave the way for a new stream of literature on the transformation and the connectivity functions of integrated reporting. [ABSTRACT FROM AUTHOR]

In the new economic scenario, characterized by a rapidly changing environment, companies are pushed into seeking new responses in order to survive and succeed. Companies are looking for new activities to improve their economic performance. Furthermore, these activities have been focused on innovation and/or socially responsible aspects. This paper analyzes the relationship between corporate social responsibility (CSR), innovation and its effect on performance. Especially, it shows if innovation has a fundamental role in the development of socially responsible practices or if social issues are responsible for practices that lead to greater innovation and, consequently, to greater performance. Data were collected from a sample of 121 Spanish wineries. The results show that CSR and innovation act as a mediator depending on the measurement of performance used. CSR, specifically, acts as a mediator between innovation and objective performance. However, managers perceive that the relationship between CSR and performance improves through innovation activities. [ABSTRACT FROM AUTHOR]

This paper aims to examine the role performed by representatives of institutional investors in environmental reporting in Spain, where the presence of this type of director is the highest among European countries. Additionally, we make a distinction between those representatives of institutional investors appointed by bank and insurance companies and those appointed by mutual funds, investment funds and pension funds, because they have different motivations, characteristics and incentives, and consequently their role on boards and their influence on environmental disclosure may be dissimilar, as our results suggest. Our research offers a deep analysis revealing the role played by representatives of institutional investors in Spanish listed firms' decisions to disclose environmental information. Thus, our findings show the engagement with the stakeholders of a particular type of director on boards regarding environmental disclosure. [ABSTRACT FROM AUTHOR]

This study adds clarity to inconclusive results in previous literature about the link between board characteristics and the level of social responsibility performance by using fuzzy set qualitative comparative analysis. Specifically, we propose a new holistic framework based on the complexity theory. From a sample of 471 non-financial companies from the USA for the period 2008-2010, our findings support the four tenets of complexity theory: equifinality, complexity, asymmetry, and causal asymmetry . More concretely, they suggest that CSR performance depends on a complex configuration of some board characteristics, such as size, independency, diversity and activity, and other corporate attributes (i.e., company size, leverage, and growth opportunities). These factors play a key role as the ingredients of the recipe and, in a proper combination, contribute to obtaining high levels of social responsibility performance. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment [ABSTRACT FROM AUTHOR]