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Purpose: This study examines the impact of corporate social responsibility (CSR) on innovation, considering the role of the three dimensions of intellectual capital (human capital, structural capital and relational capital). Specifically, the analysis explores the direct effect of CSR and intellectual capital on innovation, the effect of CSR on intellectual capital, and the mediating effect of intellectual capital on the relationship between CSR and innovation. Design/methodology/approach: Data were collected from a sample of 101 Tunisian firms operating in various industries. The conceptual model of direct and indirect effects was tested with partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4 software. Findings: CSR is positively related to innovation, as well as all dimensions of intellectual capital. Structural capital is the only dimension of intellectual capital that has a significant effect on innovation. CSR affects innovation through its impact on structural capital. Originality/value: Most studies have examined the direct effect of CSR on innovation in firms in developed countries. In contrast, this research sheds light on the mediating role of intellectual capital in this relationship, underlining the specific role of human capital, relational capital and structural capital. In addition, the study focuses on a developing country, which thus differentiates it from previous studies. [ABSTRACT FROM AUTHOR]

The link between corporate social responsibility (CSR) and earnings management represents an attractive empirical research topic in recent years. In view of the heterogeneous research results, the purpose of this structured literature review is to analyze the contextual factors of this complex relationship. We selected 107 quantitative peer‐reviewed archival studies on that topic and explain a possible positive and negative link between CSR and earnings management by the moral licensing hypothesis (principal agent theory) and the moral track hypothesis (stakeholder theory). We focus on firm‐ and country‐related moderator effects as contextual factors. Country‐specific studies are separated in developed (Anglo‐American and Continental European settings) and developing countries (African and Asian settings), code and case law regimes as well as the degree of shareholder protection and legal enforcement. In line with stakeholder theory, we stress that most of the included studies found a negative impact of CSR on earnings management with a focus on CSR performance and accruals‐based earnings management. Other measures, for example, CSR reporting, sub‐pillars of CSR performance, and real earnings management, are inconclusive due to reduced research activity. We do not find any structural changes between developed and developing countries, case and code law regimes, and regarding the strength of shareholder protection and legal enforcement. However, there are clear indications that corporate and country governance strengthens (weakens) the negative (positive) influence of CSR on earnings management. We stress major limitations of prior research and formulate useful recommendations for future research. [ABSTRACT FROM AUTHOR]

Employing an interim CEO is one of the key strategies organizations use to address urgent changes in leadership, yet there is a notable lack of attention in existing corporate governance literature regarding their impact on non‐market strategic behaviors. In an effort to bridge this gap, our study integrates institutional theory with impression management literature. Based on unbalanced panel data from Chinese non‐state‐owned listed companies from 2010 to 2019, the study finds that the succession of an interim CEO is associated with a simultaneous reduction in both corporate social responsibility (CSR) and corporate social irresponsibility (CSI) activities. The negative relationship between interim CEO and CSI activities is weaken in the context of high institutional voids. Mechanism analysis reveals that interim CEOs tend to focus more on the present and allocate more attention toward external stakeholder management strategies and low‐cost and efficiency strategies. Additional analysis indicates that in the face of negative financial performance aspirations, interim CEOs are more likely to reduce CSR activities. Similarly, when confronted with negative social performance aspirations, interim CEOs tend to decrease CSI activities to a greater extent. [ABSTRACT FROM AUTHOR]

With the increasing pressures to commit to social and environmental issues, banks align with stakeholders' expectations via corporate social responsibility (CSR), and sustainable development goals (SDGs) initiatives. Understanding how these initiatives affect credit risk and performance of banks is crucial for the economy. Relying on the dynamic generalized method of moments and data on Thai listed commercial banks from 2015 to 2020, we find commitments to good governance, CSR and SDGs largely have an opposite effect on bank credit risk and performance. Consistent with stewardship or resource dependency hypothesis, together with stakeholder and good management hypothesis, banks with more female directors, higher levels of anti‐corruption and SDGs commitments are associated with a reduction in credit risk. However, consistent with queen bee hypothesis and agency and trade‐off hypothesis, banks with larger board size, more female directors and higher levels of CSR and SDGs commitments underperform. This apparent contradiction between negative impacts on bank performance and positive impacts on credit risk can be reconciled by understanding the trade‐offs involved, the long‐term focus of sustainability initiatives, leading to a decline in short‐term performance but enhancing their resilience to adverse events, ultimately reducing credit risk. Our findings enable stakeholders to make informed decisions, improve sustainable business practices, and contribute to the long‐term success of banks and the broader society. [ABSTRACT FROM AUTHOR]

Corporate social responsibility (CSR) has become an ever more important and increasingly high profile, visible and commented on part of business operations. This is especially so for multinational enterprises (MNEs) seeking practice adherence to global CSR policy when operating international joint ventures (IJVs). In this context we look at the example of land grabbing, a pervasive commercial norm across parts of Asia. It is essential to understand both the sources and mechanics of this practice as well as its costs. To date, however, knowledge remains limited to depictions of 'exploitative' Western MNEs, with little accounting for the key moderating influence of local stakeholders. The role and practices of local partners in IJVs has been largely ignored. Addressing this we extend our knowledge of MNE engagement through understanding the domestic partner's land grabbing practices in an in-depth study of IJVs in Myanmar. Juxtaposing this data with our own experiential data from across emerging South East Asia, we develop a typology of land grabbing engagement comprising 'obliviousness', 'passive collusion', 'blind-eye facilitation' and 'on-brand' engagement. Implications for how we understand the management of MNE 'foreignness' at the intersection of CSR implementation, IJV management and corporate reputation protection in emerging Asia Pacific countries, are then presented. [ABSTRACT FROM AUTHOR]

Implementing corporate social responsibility (CSR) and enterprise risk management (ERM) is becoming more important, since it is an indication of a long-term sustainable business. Investigating the effects of ERM, CSR, cost of capital (CoC), and company size on the value of manufacturing sector enterprises in Indonesia is the aim of this study. 56 manufacturing companies that are listed on the Indonesia Stock Exchange and that provide annual reports and detailed financial statements for the fiscal years 2016 through 2019 make up the study’s sample. Firm value is proxied by the Tobins’q (TQ) value. CoC is determined using WACC, CSR is evaluated using each company’s disclosure index, and the firm’s size is indicated by LnTotal Assets. The data in Eviews 12 was analyzed using panel data regression. The study results show that CSR and ERM are essential to raising a company’s worth. The company value increases with the degree of ERM and CSR adoption. The study also found a significant negative correlation between company size and worth. However, this study is unable to show how capital expenses affect the value of a company. [ABSTRACT FROM AUTHOR]

This study analyzes and determines the impact of financial performance, audit quality, corporate social responsibility (CSR) on firm value through cost of capital as mediation. This type of quantitative research uses an explanatory approach and causality of as many as 565 samples for 5 years in the ASEAN banking industry. The results of this study show that financial performance, audit quality, and CSR affect the company value . Banks with good financial performance, quality audits, and good CSR distribution will be able to improve the company’s image. For this reason, banking companies must improve financial performance, audit quality, and properly carry out responsibilities. Cost of capital becomes a mediating variable that strengthens the relationship of financial performance, audit quality, and CSR to company value. For banks when their financial performance is good, checks are carried out with good audit quality, channeling social responsibility well will be a trigger for increasing company value and will indirectly reduce capital costs that must be incurred by the company. [ABSTRACT FROM AUTHOR]

This study focuses on potential inhibiting and driving factors of corporate social responsibility (CSR) controversies including board monitoring intensity and audit committee quality with a particular focus on risky firms. We draw on agency, resource dependence, and slack financial resources theories to explain this association. Using an international sample between 2002–2019 and executing fixed-effects regression and Hayes's moderation analysis methodology, we find that risky firms tend to commit more CSR controversies. Furthermore, CSR performance, firm complexity, and indebtedness exacerbate CSR controversies, whereas larger boards mitigate them. Moreover, while board monitoring intensity and audit committee quality do not prevent committing CSR controversies in absolute terms, they alleviate risky firms' CSR controversies tendency. The findings confirm agency theory and the monitoring function of the board in mitigating CSR controversies. In line with the resource dependence theory, audit committees' independent members and members with different skills and expertise provide critical resources that help prevent CSR controversies. [ABSTRACT FROM AUTHOR]

Copyright of International Journal of Professional Business Review (JPBReview) is the property of Open Access Publications LLC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The motivation for this research was the desire to disclose the social nature of the financial risks of global companies: the authors attempted a scientific explanation of the influence of corporate social responsibility, which is manifested through the preservation and creation of additional jobs, on the financial risks of global companies. The research aims to establish the interdependence between financial risks and sustainable employment in global companies. This goal is achieved using the SEM (structural equation modeling) method based on corporate statistics from the Fortune "Global 500" rankings for 2021–2023. As a result, the consequences of global companies' CSR (corporate social responsibility) practices in personnel management and financial risk management are modeled and described through quantitative and qualitative patterns. The established regularities proved that for developed and developing countries, the larger the number of employees, the lower the financial risks of global companies—the risk of a decrease in profitability, the risk of loss of profit, and the risk of depreciation of assets. The main conclusion is that there is a close systemic relationship between the financial risks of global companies and their workforce size, suggesting that CSR is key to highly effective financial risk management. A clear distinction between the practices of financial risk management through CSR in developed and developing countries forms the basis of the theoretical significance of the research results. The authors provide recommendations to improve the current practice of financial risk management in global companies by integrating it more closely with personnel management practices, highlighting their managerial relevance. It is proposed that corporate strategies for global companies in developed countries should focus on reducing the risk of declining profitability, as CSR has the most pronounced and consistent impact on this particular financial risk. In developing countries, corporate strategies are recommended to be structured by diversifying the areas of CSR application, with the most promising in financial risk management being the reduction in asset depreciation risk and the reduction in profitability risk. The findings of this research have practical significance because they enhance the predictability of CSR activities of global companies and open up opportunities for highly accurate forecasting of the financial risk implications of ensuring sustainable employment by global companies, considering the specificities of developed and developing countries. [ABSTRACT FROM AUTHOR]

A bibliometric analysis of the literature (Zupic & Cater, 2015) was carried out to analyze the trends and conclusions of studies on earnings management and corporate social responsibility (CSR). This study examined 177 Scopus-indexed papers published between 2008 and 2022. R-Biblioshiny was then used to process the data and create a citation matrix and bibliometric network that could be visualized and interpreted. VOSviewer and further investigations were also conducted. The results of the data analysis show a drastic uptrend in the studies on CSR and earnings management over the years. The data also revealed Spain as the most influential nation, and Corporate Social Responsibility and Environmental Management as the journal with the strongest influence. An article with 845 citations was published in the Accounting Review journal based on the Co-Occurrence Network. In 2019, the focus of the research was on “corporate governance”, “investor protection”, and “financial performance”, whereas in 2021, “stakeholder theory” and “board diversity” were important buzzwords. Kim Y., Park M. S., and Wier B. are the most cited authors for co-citation analysis. This study also showed Martinez-Ferrero J. as the most influential author. The results of this study provide insights into the future roadmap of studies on CSR and earnings management. [ABSTRACT FROM AUTHOR]

As a result of growing concerns by stakeholder groups in different parts of the world for the economic, social, and environmental value created by multinational enterprises (MNEs), research has explored MNEs' corporate social responsibility (CSR). This article extends existing knowledge by steering through extant research on MNE's CSR activities embedded in MNEs' international competitive behavior. The paper reviews 208 empirical studies conducted on this subject during the period 1997–2022 and offers a systematized analysis along aspects pertaining to theoretical perspectives, research design, scope, method, and thematic emphasis. It synthesizes existing knowledge in an integrative conceptual framework incorporating the key thematic priorities and the relations between them. It also provides an evaluation of the key managerial implications extracted from these studies by 114 managers of MNEs having their headquarters in the U.S.A., Germany, and China. Finally, it offers fruitful directions for future research based on the findings of a survey among 42 international business scholars with expertise in this field. [ABSTRACT FROM AUTHOR]

This study examines the underexplored issue of whether or not activities of corporate philanthropy (CP) by foreign multinationals, which have been shown to positively influence global stakeholders, can also influence local consumers in developing countries in Asia. We survey how consumers in Myanmar and Vietnam perceive Chinese and Korean multinationals and their CP activities. The results indicate that CP has a fairly limited influence on purchase intentions of local consumers in these markets. The study found only indirect effects through corporate image for firms from China (unfavourable origin), However, neither direct nor indirect effects on purchase intentions were observed for Korean firms (favourable origin). Our findings suggest that, unlike in developed countries, local consumers may not be key stakeholders to consider in planning corporate-sponsored philanthropic activities in developing Asia. [ABSTRACT FROM AUTHOR]

This investigation is based on a quantitative method and approach from inferential statistics. This study addresses urgent need for social equality and the desire for a sustainable business environment following emerging realities, climatic changes, and environmental issues based on a framework built on corporate social responsibility (CSR). The primary data were acquired from respondents via questionnaire administration and interviews from a random poll performed in Rome. The results of the hypothesis connecting brand image and social responsibility showed a high value of p = 1.000, exceeding the set critical limit of 0.05; thus, companies and organizations that support socially responsible practices are drivers and vanguards for promoting and entrenching social equality, trust, and mutual engagements with the stakeholders and societies from which they draw resources for their activities. Finally, relevant and novel models have been presented that unravel and unveil the templates and working frame for achieving social equality and sustainability while addressing environmental issues associated with business activities, emphasizing value -based creation, social equality, and sustainable marketing on a precept and foundational framework of social responsibility and corporate identity, or 'CSR'. This led to key recommendations crucial to the business environment, policymakers, stakeholders, and decision-makers in politics. [ABSTRACT FROM AUTHOR]

This study investigates how three types of emotions (anger, affective empathy, and cognitive empathy) mediate the relationship between crisis type and corporate social responsibility (CSR) fit and organizational outcomes such as purchase intentions, negative word‐of‐mouth (nwom), organizational reputation, as well as forgiveness. An online 2 (crisis type: product‐harm vs. moral‐harm) x 2 (CSR fit: high fit vs. low fit) between‐subjects design (N = 412) was conducted with the participants recruited via CloudResearch, a crowdsourcing platform. The findings indicate that anger significantly mediates the relationship between crisis type and crisis outcomes, with product‐harm crises increasing anger and leading to more negative outcomes. Conversely, high CSR fit reduces anger and enhances positive organizational outcomes. Affective empathy also mediates these relationships, with product‐harm crises lowering affective empathy and CSR fit improving it, subsequently influencing purchase intentions, reputation, forgiveness, and negative word‐of‐mouth. Cognitive empathy partially mediates these effects, particularly affecting negative word‐of‐mouth, reputation, and forgiveness. These results suggest that managing stakeholder emotions through CSR alignment can effectively mitigate negative impacts during crises. Both theoretical and practical implications are discussed. [ABSTRACT FROM AUTHOR]

Employers significantly influence employee travel habits through their policies and benefits, impacting workforce selection, equality of opportunities, and the environment. This study analyses what the fast-growing body of business sustainability standards and reporting frameworks (also known as Corporate Social Responsibility or Environment-Social-Governance (ESG) reporting) require from employers with respect to employee mobility. Analysing 29 leading frameworks using document analysis methods, our findings reveal that the majority (n = 19) do not address employee mobility in their reporting requirements. Among those that do (n = 10), their focus is notably limited, primarily centred on greenhouse gas emissions calculations. Only two frameworks emphasise employer responsibility for preventing transport injuries as part of workforce health and safety management. None of the frameworks mandate reporting on efforts to create an accessible workplace for all potential employees, regardless of abilities or car ownership. These results highlight a significant disparity between the limited expectations expressed in reporting frameworks and the far-reaching impacts of workplace mobility policies. We critique the GHG protocol's methodology concerning business travel and employee commuting on practical and normative grounds. We recommend that future reporting frameworks adopt broader requirements for employer transport policies, in the expectation that higher standards will trigger greener and more inclusive employer policies. [ABSTRACT FROM AUTHOR]

The present study investigates whether CEO initial tenure is essential in establishing CSR practices. In further analysis, we contemplate the consequences of CEO's initial service tenure CSR engagement. Our analysis is based on the sample of Chinese-listed firms from 2009 to 2019 periods—the research study used a fixed-effect panel approach for analyzing the dataset. A two-stage-least square test is then used to address the endogeneity problem. The study's findings manifest that CEO tenure is negatively and significantly associated with CSR practices. In an additional analysis, the study reveals that CEOs have more significant career concerns in the initial service period than afterward in their later service period. Therefore, CSR practices increase in CEO's initial service tenure. Moreover, the study documented that the CEO's CSR engagement in their initial tenure has a positive-and-significant association with their compensation package and lessens the risk of dismissals. Finally, we demonstrate that CEOs concentrate more on CSR practices in coastal regions of China. This research is helpful for policymakers in devising CSR policies and making corporate governance decisions. [ABSTRACT FROM AUTHOR]

This study examines the relationship between a firm's tax planning and several observable characteristics of its top management team. We obtain empirical evidence based on multiple regressions of a sample of listed companies in China from 2013 to 2019. We find that a top management team's education level positively relates to tax planning. While tenure, age, and expert experience are negatively related to tax planning. These results are robust when further tests are conducted. These findings provide further evidence of the upper echelon theory and research in the field of taxation area. Practically, the study provides useful insights for board committees to appoint top management team members pursuing healthy performance. Furtherly, this study is valuable to investors, creditors, analysts, and auditors, as it serves as a reminder that top management team characteristics need to be considered when making decisions. [ABSTRACT FROM AUTHOR]

Purpose: This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure. Design/methodology/approach: This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE). Findings: The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship. Research limitations/implications: Research limitations are presented in the conclusion section. Practical implications: The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions. Originality/value: While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies. [ABSTRACT FROM AUTHOR]

Rationale/Purpose: Charitable foundations constitute the prime mechanism for the implementation of corporate social responsibility (CSR) in sport. The relationship between the charitable foundation and the founding professional team sport organization (PTSO) is unique. Although extant research has shown that trust can be an instrumental predictor of organizational performance, we know little of the role of its main component, namely trustworthiness, in the context of CSR implementation through charitable foundations. Design/Methodology/Approach: Drawing on the UK's football setting, an online survey (n = 124) was used to measure (through CFA and SEM and SPSS AMOS 21) the perceived trustworthiness of charitable foundation employees by their counterparts in PTSOs, and their perceived contribution to the PTSO's performance. Findings: Findings reveal PTSO's employees perceive their counterparts in the foundations as being trustworthy and that their CSR activities contribute to the PTSO's performance. Trustworthiness is a key predictor of the perception that the implementation of CSR-related initiatives through foundations contribute to the perceived performance of the PTSO. Practical implications: Managers should facilitate trustworthy behavior between PTSOs' employees and their counterparts in the foundations. The competence and predictability of employees of the foundation should be enhanced. Research contribution: This study demonstrates the importance of trustworthiness between employees from organizational entities driven by different goals. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the potential threshold effect in the association between corporate social responsibility (CSR) performance and social reputation. Design/methodology/approach: This study includes an international and cross-sector sample covering 41 countries, nine sectors and 45,395 firm-year observations. It applies a parabolic relationship, rather than linear regressions, between CSR engagement and social reputation via CSR awarding. This implies that CSR performance should increase until a certain point to gain a social reputation but then should decrease after reaching that threshold point considering limited financial resources. Findings: The findings of country-industry-year fixed-effects logistic regressions confirm the threshold effect with an inverted U-shaped relationship between CSR and CSR awarding. More specifically, firms increase their environmental and social engagement until a certain point, and then they reduce it after reaching a social reputation. This finding is confirmed by three dimensions of the environmental pillar (i.e. resource use, emissions and eco-innovation) as well as four dimensions of the social pillar (i.e. workforce, human rights, community and product responsibility). The findings are robust to alternative samples, alternative methodology and endogeneity concerns. Practical implications: The findings of this study have implications for firms about the better allocation of available funds between CSR and operations. The findings could be particularly useful for CSR teams/committees of the firms who formulate CSR policies and how to mobilize firm resources for better social enhancement via environmental and social reputation. Originality/value: This study examines deeper the nature of the association between CSR engagement and social reputation and considers the possibility of an inverted U-shaped relationship between them. The determination of a threshold effect suggests that CSR engagement increases social reputation, but once it reaches a certain point, social reputation will decrease owing to financial resource constraints. [ABSTRACT FROM AUTHOR]

Purpose: With the goal of helping consumers bounce back from the financial challenges they faced as a result of the COVID-19 pandemic, many firms developed and announced consumer-targeted resiliency programs (e.g. Walgreens waived delivery fees, Associated Bank allowed deferred mortgage payments). However, there is a paucity of research examining the unique features of these programs, and whether firms' investors (the first external stakeholder group to provide them with feedback regarding their strategies) were receptive to these programs during a period of time in which firms themselves were suffering financially. Drawing on resilience theory and stakeholder theory, the present research incorporates an event study of consumer-targeted resiliency program announcements to understand their financial implications for firms, and to learn whether firms witnessed different financial effects as a result of firm- and program-specific factors. Design/methodology/approach: This study referred to business news publications and newswire services to collect a comprehensive list of consumer-targeted resiliency programs announced by publicly traded U.S. firms during the pandemic. The resulting dataset consisted of 145 announcements made during the period of February–June 2020. An event study was conducted in order to precisely measure the main effect of consumer-targeted resiliency programs on firm value, as manifested through abnormal stock returns. Finally, a moderation analysis (regression) was conducted to uncover whether firm characteristics or specific features of firms' consumer-targeted resiliency programs lead certain firms to witness stronger financial effects than others. Findings: The main effect of consumer-targeted resiliency programs on firm value was found to be positive – a 1.9% increase on average. The moderation analysis finds that non-financial firms were rewarded more positively than financial firms (e.g. banks and credit card companies). In addition, financial aid (i.e. allowing customers to defer their payments to a firm for its products/services, versus a reduction in the price of a product/service or offering it for free or giving cash back to customers) and temporal characteristics (i.e. an offer being framed as limited-time, vs being indefinite or for the foreseeable future) are not found to have a moderating effect. Originality/value: This theory-driven empirical study uncovers practical implications for managers of firms interested in whether investing in corporate social responsibility during times of crisis is a wise allocation of resources. Any form of financial aid for consumers, regardless of temporal limitations, is received positively by investors. [ABSTRACT FROM AUTHOR]

Research background: Corporate social responsibility (CSR) demonstrates that a business should be interested in broader social issues rather than on merely those impacting profit margins. Thus, enterprises across all sectors need to focus on the pillars of CSR, which can ultimately give them a competitive advantage. Previous research papers have focused mainly on the level of CSR in particular industries or how CSR activities are communicated in these industries. Purpose of the article: The paper focuses on demonstrating the level of CSR performance in the chosen central European countries in the context of corporate earnings and specifying the impact of the economic sectors on the level of CSR performance, which is mapped by the environmental, social, and governance (ESG) score. Methods: This study used the ESG score, an indicator of the level of CSR performance, and financial and accounting data of 490 publicly traded enterprises from Central Europe. It also applied correlation analysis, the Kruskal–Wallis test and cluster agglomerative hierarchical clustering. Findings & value added: The results have proved that the CSR performance of central European enterprises is positively associated with the level of corporate earnings in all NACE sectors. This knowledge broadens the existing literature on this topic. The study also revealed statistically significant differences in the development of the CSR concept across the sectors. Then, cluster agglomerative hierarchical clustering identified the groups of sectors with homogenous approaches to CSR. This provides information on the homogeneity or heterogeneity of CSR performance across different industries, which is useful information not only for investors and other stakeholders, but also for researchers. [ABSTRACT FROM AUTHOR]

Drawing from the Ethics Position theory and the Theory of Planned Behavior, this study was conducted with a comprehensive four‐part goal. It seeks to explore the moderating influences of the consumption status and ethical positions in elucidating (i) individuals' attitude toward recreational marijuana consumption, (ii) individuals' perceived ethical stance regarding recreational marijuana legalization, (iii) individuals' CSR perception of firms operating within the marijuana industry often deemed as morally contentious, and (iv) the interrelationships among the aforementioned variables. Based on a sample of 411 Canadians and two grouping variables, ANOVA tests and a structural Equation Modeling were used to test the research hypotheses. The results show that individuals' attitudes toward the consumption of marijuana, perceived ethicalness of legalizing it, and perceived CSR significantly vary across the three groups of consumption status (i.e., non‐consumer, occasional, and regular) and the four groups of ethical positions (i.e., absolutism, exceptionism, situationism, and subjectivism). The SEM results, however, show that, except for a few cases, there were no notable variations in the model's path coefficients among the identified groups. This study has intriguing implications for academicians, practitioners, politicians, managers, social welfare activists, and other stakeholders. [ABSTRACT FROM AUTHOR]

Fast fashion, a prominent sector in global business, has come under scrutiny for its substantial clothing production and the resulting social and environmental impacts. A social and sustainable orientation in fast fashion is gaining traction with increased consumer awareness, prompting a shift in manufacturing practices. This paper, using a combination of qualitative (content analysis) and quantitative (survey) approaches, focuses on Zara and applies Stakeholder theory to confirm the positive impact of adopting social and sustainable initiatives on clients' purchase intentions. Our findings also underscore the significance of keeping stakeholders informed about the sustainable and corporate social responsibility initiatives undertaken by a brand. [ABSTRACT FROM AUTHOR]

We examine the impact of China's announcements of upcoming government environmental audits (GEAs) on firms' corporate social responsibility (CSR). We hypothesize that firms, especially heavily polluting firms, engage in more CSR to proactively burnish their public image to weather forthcoming adverse outcomes from a GEA. Our baseline findings confirm that firms respond to the government's GEA announcement by engaging in more CSR. Additional analysis suggests that reputation concerns and environmental fines mediate the impact of GEA announcements on CSR. Cross‐sectional analyses show that the effect of GEA announcements on CSR is more salient for firms: (1) in a business environment in which GEAs are more effective, (2) that CSR engagement is critically important, or (3) that CSR can serve some special function. Overall, our findings imply that it is generally a good government policy to implement GEAs. [ABSTRACT FROM AUTHOR]

We investigate the joint effects of IT management certification type (for example, International Organization for Standardization (ISO) 27001 certification, the certification of a company's Information Security Management System against the ISO 27001 standard, the leading international standard focused on information security) and CSR performance on investors' responses to cybersecurity breaches. We find that the ISO 27001 certificate issued by an independent certification body serves as a proactive remedial strategy for reputation management and attenuates investors' negative reactions following data breaches. However, the connection between the certification body that issues the certificate and the financial audit firm of the audited company may impair the effectiveness of the certificate serving as a remedial strategy for cybersecurity breaches. Similarly, superior CSR performance provides insurance-like protection and spillovers to reduce investors' negative responses to cybersecurity breaches. We also provide some evidence suggesting that IT management certification type and CSR performance are likely substitutive mechanisms. [ABSTRACT FROM AUTHOR]

Copyright of Marketing of Scientific & Research Organizations / Marketing Instytucji Naukowych i Badawczych is the property of Sciendo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Owing to a significant decline in consumer trust, the power of arousing affective commitment to brands through perceived brand ethicality and corporate social responsibility (CSR) has now become an advantageous marketing strategy; however, there is little known whether cynics and materialists show similar responses toward such marketing efforts. This study analyzes the mediating effect of consumers' perceived ethicality in the relationship between consumer cynicism/material values and affective commitment by comparing the perception of CSR efforts as weak or strong in the context of cosmetics brands among young women. The partial least squares structural equation modeling (PLS-SEM) approach was utilized to test the data related to 271 participants obtained by purposive, convenient, and snowball sampling methods. The results reveal that cynicism has a serious negative effect on perceived ethicality that mediates affective commitment, whereas, materialism has a relatively stronger positive impact on perceived ethicality that triggers intensive affective commitment. In addition, perceiving CSR action as weak or strong is found not to change the established affective commitment among cynics, while leading materialists to develop strong emotional bonds through brand ethicality perceived exaggeratedly. Furthermore, cynics are found predisposed to making brand-related judgments on a rational basis, while materialists mostly address such issues on an emotional basis. [ABSTRACT FROM AUTHOR]

Abstract This study is to establish that consumers’ perceptions can trigger value creation from commitment, and pursuit of CSR by an organization can bring leverage and advantage by adopting the same as a brand, when fused to lifestyle and culture, while an extrapolation has been made from a novel 3-factor model of consumer responses as presented and newly introduced and adapted (draft study, Adewole 2023). Consumer decision-making process reflects the “black box models from cognitions, cognitive pathway, some intrinsically inner hidden pictures, and rational choices”; strategically, a smart and well-communicated brand can impact financial performance, thus emphasizing the significance of the brand from the consumer side. It can be inferred that culture and traditional behavior play significant roles in brand perception, which can generate and create other leads, such as preferences, intentions, and repeats, considering the complexes, unpredictable trends, or patterns associated with consumers’ expressions and behavior in the context of a black box, rational and complex mixes, even justified and vividly affirmed by the result of the ‘hypothesis testing and verification of the composite attributes and evident from the ‘ANOVA and multiple comparison, which gave a p-value exceeding (>0.05).

Abstract This investigation is based on a quantitative method and approach from inferential statistics. This study addresses urgent need for social equality and the desire for a sustainable business environment following emerging realities, climatic changes, and environmental issues based on a framework built on corporate social responsibility (CSR). The primary data were acquired from respondents via questionnaire administration and interviews from a random poll performed in Rome. The results of the hypothesis connecting brand image and social responsibility showed a high value of p = 1.000, exceeding the set critical limit of 0.05; thus, companies and organizations that support socially responsible practices are drivers and vanguards for promoting and entrenching social equality, trust, and mutual engagements with the stakeholders and societies from which they draw resources for their activities. Finally, relevant and novel models have been presented that unravel and unveil the templates and working frame for achieving social equality and sustainability while addressing environmental issues associated with business activities, emphasizing value -based creation, social equality, and sustainable marketing on a precept and foundational framework of social responsibility and corporate identity, or ‘CSR’. This led to key recommendations crucial to the business environment, policymakers, stakeholders, and decision-makers in politics.

This research examines what roles authenticity plays in consumers' perception of a firm's Corporate Social Responsibility (CSR). We expect that consumers have high expectations when perceiving the genuine intent of CSR – their perceptions are formed by what the firm signals it will do through certain types of CSR activities and how much it will benefit from them. When these genuine intentions are found to be false, or disconfirmed, firms will be worse off than if they had not signalled 'genuine' intent to begin with. Our results suggest that the expected CSR payoffs moderate the moderation of the indirect effect of CSR fraud perceptions on the purchase intention through ethical CSR beliefs by the CSR activity types, especially when the CSR actions are dominated by social activities with low expected firm benefits. [ABSTRACT FROM AUTHOR]

Interest in sustainability information, from investors, managers, researchers, and others, has been expanding rapidly. We discuss recent advances and open questions related to sustainability reporting and disclosure through the lens of a supply and demand framework. Our discussion builds on prior research on financial reporting and highlights unique aspects of the provision of sustainability information. [ABSTRACT FROM AUTHOR]

This study attempts to identify corporate social responsibility (CSR) practices for small and medium-sized accommodation businesses (SMABs) in the hospitality industry and how they contribute to the economic, environmental, and social context. Using a holistic approach to CSR, we conducted qualitative semi-structured interviews with a sample of fifteen SMABs in Jordan, classified as three-star or less. The study presents the CSR practices in SMABs, some barriers and challenges faced (e.g., gender gap and employees with special needs), together with recommendations to overcome them. This is one of the first studies to examine the CSR practices of SMABs in the Middle East hospitality industry, and their social, economic, and environmental impact. Findings add to existing gasps on CSR in SMABs, more focused on large businesses, and CSR's impact on local community, a less researched dimension, and findings can be used by decision-makers to further improve CSR practices in the hospitality industry. [ABSTRACT FROM AUTHOR]

This study aims to examine the direct and indirect effects of corporate social responsibility (CSR) on organizational performance (OP) through the mediating role of employee engagement (EE) and green innovation (GI) in the Malaysian banking sector. Moreover, this study was conducted to empirically investigate a sample of 550 employees affiliated with eight banks in Kuala Lumpur, Malaysia. The research employed the Partial Least Squares Path Modelling (PLS-SEM) technique to obtain the intended results. The findings of this research demonstrate that CSR has a positive and significant impact on OP, EE, and GI. Furthermore, EE is also significantly correlated with OP, while GI is not significantly correlated with OP. On the other hand, EE mediates the relationship between CSR and OP, while the mediating role of GI was not found. This study highlights the importance of CSR programs in promoting EE and encouraging GI. Ultimately, these initiatives affect organizational performance within the banking sector. This study makes a theoretical contribution by investigating the mediating impacts of EE and GI on the relationship between CSR and OP within the banking sector. Moreover, these findings benefit future researchers interested in exploring the banking sector’s performance. [ABSTRACT FROM AUTHOR]

Abstract Complacency is almost archaic in the knowledge economy, because firms are overwhelmingly confronted with diverse expectations from better informed stakeholders, who pressure on societal issues amid shareholders’ calls for greater financial security. Similarly, there is a growing call for corporations to redefine their responsibilities to stakeholders, and to integrate socio-economic and environmental concerns into business processes and strategies in order to transparently impact on societies. In a bid to support mutually beneficial relationships, this paper shows how stakeholder theory proactively moderates the strength of CSR in social interactions, environmental protection, and sustainable development. It proposes a four-stage stakeholder dialogue ladder which attempts to synergize CSR, stakeholder and stakeholder theory based on the stages as defined by the firm’s extent of development, and her regularity and intensity of interaction with stakeholders. The paper argues that subject to the problem to solve, the languages of CSR and stakeholder theory are useful and that, the dichotomies of covering wrongdoing and creating falsehoods could be addressed when firms adopt stakeholder dialogue and collaboration that aid friendly CSR programmes. Thus, the relationship turns that of dyadic partnership, because corporations follow issue or purpose-based CSR programmes that create values that trickle to interdependent stakeholders. In sum, corporations need to continually get committed to environmentally-sensitive CSR since there is a strong relationship between CSR activities, stakeholders and actual performance.

Abstract Companies’ communications about Corporate Social Responsibility (CSR) have become increasingly prevalent yet psychological reasons for why those communications might lead to positive reactions of the general public are not fully understood. Building on theories on impression formation and social evaluation, we assess how CSR communications affect perceived morality and competence of a company. We theorize that the organization’s CSR activities would positively impact on perceived organizational morality rather than on perceived organizational competence and that this increase in perceived organizational morality leads to an increase in stakeholders’ support. Two experimental design studies show support for our theorizing. We cross-validated the robustness and generality of the prediction in two countries with different business practices (UK (N = 203), Russia (N = 96)). We demonstrated that while the general perceptions of companies and CSR differ between the UK and Russia, the underlying psychological mechanisms work in a similar fashion. By testing our predictions in western, educated, industrialized, rich, and democratic (WEIRD) and in non- WEIRD countries, we also extend current socio-psychological insights on the social evaluation of others. We discuss theoretical and practical implications.

Financial Services Authority Regulation No. 51/POJK.03/2017, social and environmental responsibility or abbreviated as TJSL is a commitment to participate in sustainable economic development in order to improve the quality of life and the environment that is beneficial, both for the company itself, the local community, and the community in general TJSL or what we commonly know as Corporate Social Responsibility (CSR) is part of sustainable development that must be carried out by all development actors, namely the government, the community, and also the business community. This study uses a qualitative method with ethnomethodology studies to reveal the practice of CSR implementation at PT Pertamina Lubricants from 2019 to 2023. The purpose of this study is to reveal CSR practices in an effort to maintain sustainability activities at PT Pertamina Lubricants. The triple bottom line and good corporate governance approach are used in this study. Data collection was carried out through interviews, field observations, and literature studies. The results show that PT Pertamina Lubricants has transformed its CSR practices by emphasizing Creating Shared Value (CSV). CSR practices during the Covid-19 pandemic are still ongoing by implementing applicable protocols. The triple bottom line bottom line approach, namely profit, people, and planet, and good corporate governance, has also been implemented. [ABSTRACT FROM AUTHOR]

Purpose: The objective of this article is to evaluate selected CSR activities of companies aimed at their employees by potential Generation Z employees. Design/methodology/approach: This article is of theoretical and empirical nature. The implementation of the presented assumption was possible through a critical analysis of the source literature and the performance of primary research of an exploratory nature. The research methodology was based on a two-stage action. Findings: The presented results allowed first of all to notice that in the evaluations of CSR activities of potential employees from Generation Z, the features attributed to people from this generation are often visible. At the same time, it can be seen that their main needs speak through their preferences: to be well prepared for their work, to receive support from experienced employees, to be able to maintain a balance between work and private life and to be able to develop individually. Research limitations/implications: The study has limitations, such as a small, unrepresentative sample and a limited set of practices assessed. A continuation of this type of exploration should also include analyses of intergenerational differences in preferences or compositions of new initiatives currently expected by potential employees. Practical implications: The article highlights the importance of carrying out this type of studies. A set of basic conclusions may serve as a prelude to the preparation of recommendations for employers who plan to work with a group of young people. The choice of specific internships probably depends on the age of the employees, but other determinants should not be overlooked either. It also often makes sense to personalise offers. Social implications: This article addresses the broad issue of CSR. Its intention was primarily to draw attention to the legitimacy of modifying, adjusting, the relevance of CSR activities of enterprises for a group of potential employees from Generation Z. Originality/value: The article presents the current results of the primary research conducted in 2023. [ABSTRACT FROM AUTHOR]

Decision-making regarding the low-carbon supply chain, considering corporate social responsibility (CSR) and the heterogeneous preferences of consumers, has become an urgent topic to be explored. This paper explores the decision-making problem of a low-carbon supply chain considering the heterogeneous preferences of consumers under different CSR situations, analyzes the influence of important parameters on each equilibrium solution, compares the size relationship of each equilibrium solution under different CSR situations, and verifies the conclusions obtained through numerical simulation. Then, based on the obtained equilibrium solution, a CSR evolutionary game model of the low-carbon supply chain is constructed, and the evolutionary stability strategies of the two sides on the CSR game are solved. Finally, the evolutionary trajectory of the game system is intuitively presented using a simulation method, and the influence of the main parameters on the evolutionary trends of the two sides is analyzed. The findings are as follows: (1) When both manufacturers and retailers undertake CSR, the retail price and wholesale price are their lowest, while carbon emission reduction, total market demand, manufacturer utility, retailer utility, and supply chain total utility are the highest. (2) When a company undertakes CSR, carbon emission reduction, total market demand, manufacturer utility, retailer utility, and supply chain total utility all increase with the increase in the CSR degree of the company and the ratio of the potential scale of low-carbon consumers to the potential scale of ordinary consumers. (3) The evolutionary stability strategy for both manufacturers and retailers is to undertake CSR. In addition, the initial proportion of manufacturers and retailers that undertake CSR, the low-carbon preference of low-carbon consumers, and the increase in the ratio of the potential scale of low-carbon consumers to the potential scale of ordinary consumers can encourage both members of the supply chain to undertake CSR. [ABSTRACT FROM AUTHOR]

Purpose: The paper aims to investigate the impact of socially-responsible human resource (SR-HR) practices on organizational sustainability performance (OSP) in Indian business organizations that are mandated to publish business sustainability and responsibility reporting. Design/methodology/approach: Data were obtained from 620 working professionals employed in the organizations listed on National Stock Exchange in India. The proposed hypotheses were tested by deploying the statistical technique of multiple regression analysis using SPSS Version-21. Findings: The results demonstrated that overall, SR-HR practices impact OSP. More precisely, all the dimensions of SR practices are positively associated with the organization's financial performance, environmental performance and social performance (SP). There was a relatively higher significant impact of legal-oriented human resource management (HRM) on organizational economic and ecological performance. However, in the case of SP, a substantial effect of employee-oriented HRM was found. Practical implications: Study findings encourage HR practitioners to invest in SR-HR practices to build and strengthen employees' abilities and contributing to sustainability goals. Originality/value: This study is one of the few studies conducted in the Indian context that highlights the relevance of the convergence of HRM, human resource development and corporate social responsibility to realize sustainability goals. [ABSTRACT FROM AUTHOR]

The emission of greenhouse gases (GHG), particularly carbon dioxide (CO2), within the atmosphere poses serious threats to society and the environment. In this paper, we examine the effect of carbon dioxide (CO2) emissions on the association between corporate social responsibility (CSR) and stock valuation. Using a sample of listed non‐financial US firms from 2002 through 2018, we find that CO2 emission plays a moderating role in reshaping the CSR‐stock valuation nexus. Further analysis showed that our results are robust for using alternate proxies of CSR, CO2, additional control and methods to alleviate endogeneity concerns. Additionally, we explored how increasing carbon footprints reshape this association only for firms with strong governance structures. Overall, our results indicate that the positive impact of CSR on stock valuation is overlaid by corporate CO2 emission. The practical and theoretical insights of this study were explored. [ABSTRACT FROM AUTHOR]

Sustainability communications have become a key issue for organisations. While most studies have focused on sustainability reporting and green advertising, other communication tools such as sponsorship are under‐researched. The present study addresses this void by exploring the potential and identifying key characteristics and challenges of sustainable sponsorships, theoretically conceptualised as a social contract between sponsorship contractors and society. As such, it is the first to identify the potential and key characteristics of sponsorship for sustainability communications. The authors took an explorative, qualitative research approach, conducting 13 in‐depth interviews. The interviewees highlighted eight characteristics that determined sustainable sponsorships across all three sustainability dimensions. Sustainability was identified as a key driver in managing sponsorship effectively. In light of the study's findings, it is recommended that sponsors and sponsees should adapt their sponsorship management to incorporate sustainability. Measuring the outcome and success of sustainable sponsorships could be a subject for future research. [ABSTRACT FROM AUTHOR]

Corporate green innovation has aroused attention from academics and practitioners in recent years, but the green innovation-investment decision nexus is less explored. Using Chinese-listed firms in the Shanghai and Shenzhen Stock Exchange from 2007 to 2019 as a sample, our research finds that green innovation significantly improves investment efficiency by mitigating over-investment. This finding still holds after addressing endogeneity tests and conducting additional robustness checks. Channel analysis shows that research and development expenditure is an underlying mechanism. Further examinations reveal that green innovation's influence is more significant in non-politically connected, low-financing-constrained firms and firms with many independent directors. Our paper offers new insights into the influence at firm-level of concrete corporate social responsibility strategies, and the green innovation-investment decision nexus, and presents important policy implications for sustainable development. [ABSTRACT FROM AUTHOR]

We examine the effects of taxes on Corporate Social Responsibility (CSR). Employing a tax reform in Korea that imposed a new tax on cash retention, we find that treated firms improved CSR performance after the tax reform was enacted. This result is driven by improvement in environmental and social performance. Moreover, the observed improvement is more pronounced in treated firms that face less severe financial constraints, are afforded fewer investment opportunities, feature large foreign ownership stakes, and employ stronger corporate governance mechanisms. The results suggest that tax increases lead to an increase in CSR investment and the magnitude of the increase depends on firm-level characteristics. As such, our results support the tax-strategic view of CSR in a country that has been a latecomer in incorporating CSR practices into business operations. [ABSTRACT FROM AUTHOR]

Purpose: The subject of the article is the problem of object-oriented treatment of human resources. In the author’s opinion, despite the relatively long period of widespread respect for ethical requirements addressed to business entities, the issue of an instrumental, object-oriented approach to personnel employed in companies has not been satisfactorily resolved. The purpose of the article is to show that recourse to the assumptions of the feminist concept of ethics of care provides an opportunity to overcome the instrumental, subordinated to utilitarian goals approach to the issue of social responsibility in the field of human resource management. Design/methodology/approach: The author accepts the approach of cultural constructivism. The subject of the research is axiological assumptions applied to the issue of human resources, and the research method used is a critical analysis of scientific discourses in the field of economics and economic ethics. Findings: The author has shown that to facilitate change through an individual-focused approach to human resource management, it is essential to recognise and effectively eliminate the error of conflating economic ethics and corporate social responsibility (CSR) within the axiological framework of economics, which prioritises material utility. Harnessing the potential of the concept of ethics of care can be helpful in this regard. Originality/value: The value of the text is in proposing a – different from the traditional – account of human capital issues and in demonstrating how to overcome the axiological crisis in economics and economic ethics. [ABSTRACT FROM AUTHOR]

This aims to explore the moderating effect of country of study and cultural dimensions on the relationship between Corporate Social Responsibility (CSR) and Stock Price Crash Risk (SPCR). In this study we used meta-analysis technique from 40 effect size paper which published between 1997 and 2024. The aim of this study was to explore previous studies findings about impact of CSR and SPCR. The meta-analysis technique discloses the significant negative relationship between CSR and SPCR. Furthermore, this study determined country of study and cultural dimension that moderate the relationship between CSR and SPCR. Specifically, dimension of culture like long term orientation (LTO) has a positive moderation effect, showing that CSR practices are more productive in transferring stock price crash risk in these cultural contexts. On the other hand, cultures with indulgence and high uncertainty avoidance showed negative moderation effects, which shows that the relationship between CSR and SPCR is disabled in these cultural conditions. It is important that this study did not shed light on the endogeneity issue between CSR and SPCR because of small debates about this issue in the previous studies in this metaanalysis. To the best knowledge of author this is the first meta-analysis research which is examining moderating role of country of study and cultural dimensions affecting the relationship between CSR and SPCR. The study provides new knowledge on the factors of stock price crash risk, contributing valuable new suggestion for stakeholders of the company in contexts of country and cultural conditions. [ABSTRACT FROM AUTHOR]

Purpose: This study evaluated the influence of corporate social responsibility (CSR) initiatives undertaken by banks in Vietnam on their overall performance. Additionally, it sought to examine the relationship between corporate social responsibility and digital transformation efforts within the framework of the ongoing Fourth Industrial Revolution. Design/Methodology/Approach: The research uses a survey sample from Southeast Vietnam, specifically Binh Duong Province, Dong Nai Province, Tay Ninh Province, Ba RIA Vung Tau Province and Ho Chi Minh City. A total of 245 valid questionnaires were gathered from mid- and senior-level executives, senior employees and department heads who have implemented digital transformation strategies in banks. Findings: This study explores the relationship between corporate social responsibility and firm performance in Vietnam's financial industry focusing on the banking sector. The study discovered a favourable relationship between corporate social responsibility (CSR) and enterprise digital transformation as well as a good relationship between CSR and digital transformation and Vietnamese banks' business success. Conclusion: The digital economy has increasingly contributed to global economic development. Today's digital landscape is undergoing a widespread phenomenon known as digital transformation. Hence, it is crucial to examine the impact of digital transformation on business processes. Practical Implications: The data also supports the idea that digital transformation serves as a mediator between corporate CSR and financial performance contributing to filling the gap when there is limited research in Vietnam on this relationship. Contribution to the Literature: This research aims to help banks in Vietnam enhance operational efficiency when banks actively engage in CSR and digital transformation. [ABSTRACT FROM AUTHOR]

Purpose -- Businesses are expected to be socially responsible by engaging in Corporate social responsibility (CSR) and even the Creation of shared values (CSV). The aim of this contribution is to critically explore whether large European businesses operating in Czechia, recognized as social responsibility leaders, effectively communicate CSR as opposed to their competitors. Research methodology -- A case study with three stages was conducted. First, 35 large European businesses were identified, which repeatedly ranked among the TOP 25 Czech companies with the highest social responsibility BpS synthetic index, and their 15 competitors. Second, an Internet search and content analysis of Websites of these 50 companies was performed to categorize and assess how they report about their socially responsible behaviors. Third, leading Czech disinformation websites were examined for evidence of tacit cooperation with the disinformation scene in the form of support via advertising. Findings -- The study revealed that large European businesses, recognized as social responsibility leaders, communicate extensively about their social responsibility. However, the effectiveness of such communications is controversial. In addition, a significant part of these businesses were found to be tacitly associated with disinformation platforms, which are completely at odds with with basic social responsibility concepts. Research limitations -- The qualitative nature of the case study does not allow direct generalizations. Practical implications -- The visualization of the juxtaposed results via comparative and complementary tables leads to pioneering propositions about the interest and lack of maturity regarding social responsibility, very diverse degrees of effectiveness of the communications, and even several alleged leaders failing in their efforts. Originality/Value -- It is the first study to compare CSR communications by alleged white sheep and black sheep, while having consistency tested by association with disinformation websites. The generated propositions call for further longitudinal and multi-jurisdiction studies to verify and enhance the awareness about efficient, effective, mature and consistent social responsibility in the EU. [ABSTRACT FROM AUTHOR]

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