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Creating a competitive advantage is essential for companies as it serves as leverage to attract competent job seekers needed for the sustainability of the business. This research aims to examine the direct role of employer brand attractiveness and corporate social responsibility as dependent variables in influencing intention to apply, as well as the indirect influence of organizational reputation mediating the relationship between employer brand attractiveness and corporate social responsibility on intention to apply as independent variables. Data were collected through a self-administered questionnaire distributed to a total of 315 respondents. The respondents were final-year students and fresh graduates who had not yet entered the workforce and were part of Generation Z in Indonesia. The questionnaire utilized a 7-point Likert scale, and Structural Equation Modeling (SEM) was employed to analyze and elucidate the relationships among the variables used in this study. The results indicate that employer brand attractiveness and corporate social responsibility significantly and positively influence intention to apply. Meanwhile, organizational reputation influences the relationship between employer brand attractiveness and corporate social responsibility with the intention to apply through positive mediation. Based on this research, companies can learn how to shape a reputation that serves as a competitive advantage in enhancing employer brand attractiveness and corporate social responsibility among Generation Z as a potential new workforce entering the job market. [ABSTRACT FROM AUTHOR]

For many years, Pakistan's economic progress and development have primarily depended on agriculture. However, widespread rural poverty impairs agricultural productivity, which worsens the outlook for growth for both the agricultural sector and the nation as a whole. Raising farmers' incomes through rural development is a key component of agricultural reform, and the prime objective of this study is to identify how government policies and foreign aid affect Pakistan's degree of rural poverty. This research aims to check the mediating role of rural development for the relationship of foreign aid, agricultural production, and corporate social responsibility with poverty reduction. This research also examines the moderating role of government support in the relationship of rural development with poverty reduction. In this regard, the current study proposes four hypotheses of direct relationships, three mediating relationships, and one moderating relationship. The population comprised farmers. The sample size of 119 was determined using G*Power with medium effect size settings, ensuring a robust representation of the target group. To gather primary data, a close-ended structured questionnaire was administered, employing a 7-point Likert scale to gather respondents' opinions. This study investigates the Punjab province's agricultural landscape from a quantitative perspective, using convenient sampling to identify the characteristics that contribute to reducing poverty, and was conducted from January to December 2023. Analytical procedures utilizing Smart PLS 4.0.9.6 for SEM testing reveal that all proposed hypotheses, including direct, mediating, and moderating, are accepted. The main results show that rural development significantly mediates the relationship between foreign aid, agricultural production, and corporate social responsibility with poverty reduction. Furthermore, government support positively moderates the relationship between rural development and poverty reduction. The findings underscore the significance of rural development, coupled with government support, as a pivotal factor in effectively reducing poverty in Pakistan's economic landscape. [ABSTRACT FROM AUTHOR]

Definition: Japanese prefabricated housing manufacturers have gained international recognition for their innovative approaches to the whole design process, ranging from initial design to innovative cutting-edge technologies, state-of-the-art automated production lines, meticulous workmanship, and mass customisation. In this entry, three manufacturers (Daiwa House, Sekisui House, and Misawa Homes) were selected as case studies for close examination. By studying these leading companies, researchers and industry professionals can gain valuable insights into best practices, challenges, and innovations within the Japanese prefabricated housing sector. The research methods involved a desktop study of available information on websites, articles, and reports, as well as undertaking two study tours on residential sustainable design in Japan in 2022 and 2023. These three manufacturers were discussed and compared with respect to their development trajectories, design customisation, research capabilities and technological advancements, sustainable initiatives and procurement, as well as their after-sale services. They have demonstrated their adaptability and flexibility in response to natural disasters and the transformation of the needs in society. They are all keen on reducing the environmental impacts of their work towards zero carbon emissions and a sustainable future. [ABSTRACT FROM AUTHOR]

The importance of corporate social responsibility has been recognised by responsible business leaders for many decades, and as a result this approach has started to flow into corporate policies and practices. Nowadays, CSR is identified by the business world as the second pillar of the widely recognised ESG framework, which is a mandatory part of companies' annual reporting under EU legislation. Since the relevant EU Directive was issued, a large body of research has sought to demonstrate that corporate responsibility is not only a noble gesture to society to achieve a higher purpose, but also a financially rewarding investment with a positive return. International publications on this subject have convincingly demonstrated that these efforts by companies are appreciated by stock market investors, which is reflected in the increase in the share price and the market capitalization of the company. However, much less attention has been paid to the impact of CSR on consumer perceptions. This study addresses this research gap, using brand value as a measure of consumer perception. Using data from 26 large international companies between 2012 and 2021, the author demonstrates with appropriate statistical tools that CSR is in a significant positive relationship not only with investor perceptions but also with consumer perceptions. [ABSTRACT FROM AUTHOR]

We investigate investor sentiment regarding mandatory corporate social responsibility (CSR) as a public policy. Using the event study methodology, we analysed the cumulative abnormal returns (AR) of companies impacted by Section 135 of the Indian Companies Act 2013. Our findings suggest that setting a CSR expenditure threshold may lead companies lagging in CSR to over‐invest, potentially hindering value maximisation. Specifically, we observed that the cumulative AR for companies lagging in CSR are lower than those leading in CSR. Therefore, mandating CSR practices may be counterproductive for value creation. This event study is one of the first to evaluate the impact of mandatory CSR as public policy on CSR‐leading and lagging firms. [ABSTRACT FROM AUTHOR]

DNA damage occurs when cells encounter exogenous and endogenous stresses such as long periods of desiccation, ionizing radiation and genotoxic chemicals. Efforts have been made to detect DNA damage in vivo and in vitro to characterize or quantify the damage level. It is well accepted that single‐stranded DNA (ssDNA) is one of the important byproducts of DNA damage to trigger the downstream regulation. A recent study has revealed that PprI efficiently recognizes ssDNA and cleaves DdrO at a specific site on the cleavage site region (CSR) loop in the presence of ssDNA, which enables the radiation resistance of Deinococcus. Leveraging this property, we developed a quantitative DNA damage detection method in vitro based on fluorescence resonance energy transfer (FRET). DdrO protein was fused with eYFP and eCFP on the N‐terminal and C‐terminal respectively, between which the FRET efficiency serves as an indicator of cleavage efficiency as well as the concentration of ssDNA. The standard curve between the concentration of ssDNA and the FRET efficiency was constructed, and application examples were tested, validating the effectiveness of this method. [ABSTRACT FROM AUTHOR]

This study investigates the influence of corporate social responsibility (CSR), benefits, and career development on the intention to apply for a job, while also examining the role of employer branding as a mediating variable. The study employs a quantitative method, utilizing questionnaires distributed online via Google Forms to Generation Z individuals in Jakarta, Indonesia, who are actively seeking jobs and interested in applying to startup companies. The data collected from the surveys were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM), a tool suitable for studies with numerous indicators and complex relationships. The descriptive results show that CSR has a positive and significant effect on Intention to Apply in statup companies, while benefits have a negative effect. Employer Brand has an important mediating role in this relationship. This research contributes to filling the gap by offering a more comprehensive understanding of how these factors interact, providing valuable insights for both academia and the practical field of employee branding in startups. [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]

The aim of this study is to examine the relationship between ownership and control concentration and voluntary disclosure of corporate social responsibility (CSR) reports. Our sample was comprised of 207 listed firms with data among the period between 2012 and 2019. We collected firm's financial data and CSR reports, which were analyzed through logistic regression models. The main results suggest that the higher the concentration of equity shares with voting rights in the hands of the largest shareholder, or even the aggregate shares of the three largest ones, the less likely the firm is to voluntarily disclose CSR reports. This research demonstrates the relevance of legitimacy theory to explain aspects concerning capital markets and corporate reports disclosure. It also indicates a possible principal-principal conflict, in which the largest shareholders are not inclined to disclose CSR reports that could bring informational benefits to minority shareholders. Finally, this study highlights the need to protect minority shareholders in respect to their demands for voluntary CSR information. [ABSTRACT FROM AUTHOR]

The impact of corporate governance mechanisms has been examined directly and independently, considering that such characteristics compete to explain environmental, social, and governance (ESG) performance. However, the nexus may be more complex than that suggested by most scholars, and more research is needed. This study applied a fuzzy-set qualitative comparative analysis to a sample of Spanish-listed companies in 2018–2020 to explore how good governance practices interact with CEO profiles to promote corporate sustainability practices. Our analysis discovered the importance of establishing sustainability committees and identified five pathways shaping governance practice bundles. Specifically, listed companies with a high code of good governance (GGC) compliance and a sustainability committee improve high ESG performance globally and for each ESG dimension. Furthermore, the effect is more relevant than the effect of the CEO profile, requiring either CEO duality (pathway 1) or extended CEO tenure (pathway 2). Concurrently, findings indicate three CEO profile configurations for GGC-neutral firms, providing companies with more flexibility in CEO selection. Two suggest that younger CEOs with longer tenure tend to be more motivated to engage in the G and S pillars (pathways 3 and 5). The third indicates that CEOs of older age and early tenure improve the E pillar (pathway 4). [ABSTRACT FROM AUTHOR]

Introduction: Alcohol sponsorship of sport is associated with increased alcohol consumption. Little research to date has examined the sponsorship of sport by no‐ and low‐alcohol (NoLo) beverage brands, despite concern that the marketing of these products might be harmful to young people. This study had dual aims: to identify sporting partnerships between NoLo beers and Australian sport, and examine marketing tactics used in social media advertising to promote these partnerships. Methods: Our sample included NoLo beers sold online from three large Australian alcohol retailers. First, we performed a qualitative content analysis of partnerships between NoLo beers and sport using publicly available online information. We then analysed the 118 social media posts of NoLo brands linked to these partnerships using a coding framework adapted from the alcohol literature. Results: Of 34 brands, 13 had sporting sponsorship partnerships across a range of spectator and participatory sports. Key marketing tactics identified on social media were activations, time‐and event‐specific drinking, influencer marketing, competitions, and corporate social responsibility. In particular, NoLo brands aim to disrupt the sports drink market by advertising their products as healthy recovery drinks, or 'sports beers', through activation events. Brands are also using influencer marketing and competitions, two tactics shown to be particularly persuasive for young people. Discussion and Conclusions: NoLo beer brands strategically align with Australian sports to promote NoLo consumption. As they are classified as soft drinks in Australia, NoLo beverages are not regulated like alcohol. Future discussions around sports sponsorship and advertising regulation must consider NoLo products. [ABSTRACT FROM AUTHOR]

While the literature on corporate social responsibility (CSR) has been growing, there is still a limited understanding of the connection between CSR reporting and corporate misconduct, especially in cases where the decision-making process is influenced by interactions between top management teams (TMTs) and boards of directors. The present study aims to fill this gap by exploring how this relationship is affected by factors such as chief executive officer (CEO) career horizon, TMT heterogeneity, and board size. This study develops and tests hypotheses with a sample of 90 construction firms in China from 2008 to 2017. The findings indicate that firms voluntarily issuing CSR reports are more likely to engage in illegal activities when the CEO career is longer and TMT heterogeneity is lower. Regarding the moderating role of board size, the result shows that large board size may not always imply better monitoring. While the positive impacts of CSR have been extensively emphasized, this study provides confirmation that it can also potentially lead to adverse behavior, such as corporate misconduct. Aligned with the upper echelon theory, this study substantiates the moderating roles of CEOs and TMTs. These findings are poised to make a contribution to the academic domain of CSR by elucidating the potential adverse outcomes of CSR activities and delineating the boundaries within which such outcomes occur. Practical Applications: This study endeavors to confront the recurring issue of corporate misconduct within the construction industry through an investigation into the impact of CSR reporting in conjunction with corporate governance mechanisms. The empirical findings reveal an intriguing trend: companies that voluntarily engage in CSR reporting are more susceptible to misconduct, particularly when helmed by long-tenured CEOs and TMTs characterized by limited diversity. Notably, the study also finds that board size does not significantly influence the CSR-reporting-misconduct relationship, suggesting that merely enlarging the board does not guarantee improved oversight. To address this issue, companies are advised to transition from a singular focus on CSR reporting to a comprehensive overhaul of their governance and management systems. Specifically, appointing CEOs with shorter decision horizons is touted as a promising strategy, alongside augmenting TMT diversity to balance diverse stakeholder demands and enhance decision-making quality. Moreover, government agencies are encouraged to refine existing corporate laws and regulations to promote greater TMT diversity. Through the diligent implementation of these multifaceted strategies, the construction industry can proactively mitigate instances of corporate misconduct and cultivate a genuine commitment to CSR activities, fostering a more ethical and responsible business environment. [ABSTRACT FROM AUTHOR]

The first overarching objective of the Space Agenda 2030 is to strengthen the role of the space sector as a major driver of sustainable development. To achieve this objective, the European Space Agency launched already 10+ years ago the ESA Business Applications Programme to foster the adoption of space technologies in non-space sectors, promoting the development of commercial satellite-based projects (i.e., projects developing business applications based on Earth Observation, Satcom and Navigation satellite technologies and data) and contributing to achieving Sustainable Development Goals (SDGs). While space technologies undeniably offer substantial societal benefits, there exists an opportunity to provide professionals and academics with a comprehensive perspective on the ongoing progress of commercial satellite-based projects in their vital role in advancing the achievement of Sustainable Development Goals (SDGs) and tackling Grand Challenges. Our research aims to clarify commercial satellite-based applications' direct and indirect impacts on SDGs and their features contributing to achieving them. We develop a taxonomy of the ESA Business Applications programme portfolio, analysing 603 commercial satellite-based applications developed between 2014 and 2022 across 34 variables (including SDGs directly or indirectly impacted), sourced from the program's web pages. We perform descriptive statistics and exploratory data analysis to present commercial satellite-based applications' direct or indirect impact on the 169 SDG targets. Finally, we describe the features of commercial satellite-based projects (e.g., geographical scope, satellite technology adopted, non-space domains of application) contributing to the SDGs' achievement. Our results show that 603 commercial satellite-based applications impact at least one SDG. Overall, SGD3 is the most impacted (136, 22 %), followed by SDG11 (105, 17 %) and SDG2 (78, 12 %). 257 Earth Observation-based applications mostly impact SDG2 (58, 23 %), SDG15 (38, 15 %) and SDG11 (34, 13 %). 230 Satellite Navigation-based applications mostly impact SDG3 (68, 30 %), SDG11 (52, 23 %) and SDG6 (22, 10 %). 116 Satellite communication-based applications mostly impact SDG3 (33, 28 %), SDG11 (16, 14 %) and SDG4 (15, 13 %). Moreover, we identify 14 application domains, and for each of them, we investigate their impact on SDGs. The application domains that mainly impact SDGs are Health (91, 16 %), Food and Agriculture (85,15 %), and Energy (51, 9 %). Our research demonstrates and strengthens the space sector's role as a major driver of sustainable development. Researchers may adopt the methodology in other contexts, overcoming the geographical and data accessibility limitations of our research. • EO and GNSS-based applications demonstrate their value across diverse sectors and end-users. • Earth Observation-based applications mostly impact SDG2, SDG15, and SDG11. • Satellite Navigation-based applications mostly impact SDG3, SDG11, and SDG6. • Satellite communication-based applications mostly impact SDG3, SDG11, and SDG4. • Businesses tend to invest mainly satellite-based applications impacting SDGs 3, 11, 12, and 15. [ABSTRACT FROM AUTHOR]

Given the recent surge in restaurant research, there is a need for timely reviews employing quantitative methods to portray the intellectual structure of the field. This paper aims to address this gap by conducting a comprehensive bibliometric analysis of restaurant research on the Web of Science database. The research investigates the dynamic evolution of the restaurant literature during three critical stages between 1995 and 2021. Based on 1146 journal articles published by 1849 authors, the paper analyzes different bibliometric networks, including co-citation, keyword co-occurrence, and collaboration networks. The study additionally highlights the most influential scholars and publications in the restaurant field. Results indicate that restaurant research has grown exponentially over the last five years. Findings also show that consumer behavior, consumer satisfaction, consumer-brand relationships, corporate social responsibility, and green restaurants represent the contemporary hotspots in restaurant research. Finally, the study provides practical implications and some opportunities for future research. [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]

There have been increasing demands on multinational oil companies (MOCs) to provide community development programmes and security to their host communities in Nigeria. This is mainly because developmental projects and security are lacking in most of these communities and most of the time they are not provided by the government. Thus, we set out to examine the impact of MOCs' Corporate Social Responsibility (CSR) model on cutting the main drivers cum prompters of herder-farmer violence in the Niger Delta expanse of Nigeria. Results from the use of both propensity score matching and the logit model indicate that, though a very skimpy part of the CSR intervention is specifically aimed at alleviating herder-farmer conflict, CSR has made a momentous impact in the drops in land deprivation, social disparities, pressure over land as well as better people's lives in the region. The finding suggests that MOCs are well positioned to tackle the drivers and triggers of farmer-herder violence when investment in cluster development boards (CDBs) is designed to improve land management infrastructure, train local leaders in dispute resolution techniques and prioritise trust between communities and the security forces. This implies that business has an obligation to help in solving problems of public concern. [ABSTRACT FROM AUTHOR]

This paper examines the impact of corporate social responsibility (CSR) expenditure on default risk for Indian firms during the period from 2015 to 2021. Using distance to default (DTD) and probability of default (PD) at different time horizons as proxies for default risk, we find that CSR expenditure is negatively related to default risk. This indicates that CSR engagement enhances a firm’s reputation and financial stability, thereby reducing the likelihood of default. Surprisingly, we find that this relationship is less pronounced for group-affiliated firms, as stand-alone firms rely more on CSR to establish market credibility. Our findings highlight the strategic importance of CSR compliance, emphasizing its role in risk management and financial resilience. Our study provides insights for policymakers and managers in emerging economies, underscoring how mandatory CSR can foster a more sustainable and risk-averse corporate environment, particularly for firms without the support of business group affiliation. [ABSTRACT FROM AUTHOR]

This paper investigates manufacturer encroachment on a sustainable supply chain, where the manufacturer holds exclusive information on product greenness and is responsible for both corporate social responsibility (CSR) and greening. The manufacturer and the retailer play a signaling game whereby CSR effort and wholesale price serve as joint green signals. Findings reveal that, firstly, encroachment induces higher CSR efforts from manufacturers. When customers exhibit a strong CSR preference, the resulting CSR increment leads to increased offline demand and drives up both wholesale and retail prices in a mutually beneficial manner. This phenomenon is referred to as the CSR effect, yielding a win-win encroachment. Secondly, when signaling product greenness to highly CSR-sensitive customers, the high-greenness manufacturer principally distorts her CSR effort downward to an extent unprofitable for the low-greenness manufacturer to mimic and subordinately distorts the wholesale price downward to counter CSR-induced demand decrement and mitigate CSR cost pass-through downstream. Finally, the win-win encroachment pattern is characterized by encroachment profit and signal expense sharing, with encroachment strengthening downward-distorted signaling while signaling weakens the CSR effect. These insights contribute valuable guidance for green manufacturers in CSR decision-making, which functions as a component of green signaling and facilitates transitioning to dual-channel sustainable supply chains. [ABSTRACT FROM AUTHOR]

The widespread use of data in e-commerce has facilitated the implementation of different pricing strategies for platforms and merchants. However, the excessive use of algorithms for differential pricing has sparked discussions about fairness and price discrimination, disrupting the platform trading system. To address this challenge, we adopt an evolutionary game approach to analyze the evolutionary strategies of all parties from the perspective of platform CSR. It is based on a special type of e-commerce platform trading in which major merchants have data analytics capabilities. We construct an evolutionary game model considering reputation and punishment, explore the impact of different situations and factors on the system's evolutionary stability strategy, and conduct its verification via simulation experiments. The results show that long-term reputation is the internal driving force for platforms to fulfill responsibilities. The joint punishment of collusion is the external binding force. Consumer complaints are key to restricting merchants' integrity operation. Moreover, penalties imposed by e-commerce platforms can help eradicate price discrimination. This study provides a new perspective to solve price discrimination in the digital era. Measures based on reputation and punishment can guide platforms to fulfill other social responsibilities. [ABSTRACT FROM AUTHOR]

Green mergers and acquisitions (GM&A) are pivotal for attaining green competitive advantages and fostering sustainable development. This study exploits data from Chinese publicly traded companies spanning 2010–2021 to examine the impact of GM&A on corporate environmental responsibility (CER). Utilizing a difference-in-differences design, the results document that GM&A significantly enhances firms' environmental responsibility. This conclusion remains robust after a comprehensive set of checks. GM&A spurs green technology innovation, eases financial constraints, and elevates corporate environmental awareness, thus mitigating environmental pollution. Additionally, the positive impact of GM&A on CER is particularly pronounced in regions with high market liberalization and firms with substantial social capital. These findings offer valuable insights for policymakers crafting GM&A policies to raise environmental quality and contribute to the literature on the relationship between GM&A and CER. [ABSTRACT FROM AUTHOR]

This paper investigates the impact of stock market liberalization on entrepreneurship using non-financial firm-level data from 2007 to 2022. The results show that increased stock market liberalization promotes entrepreneurship by alleviating financial constraints, reducing corporate risk-taking, and enhancing corporate social responsibility. With a one percent increase in stock market liberalization, entrepreneurship improves by 8.60 percent. These findings remain robust even after replacing variables, changing model specifications, and addressing the endogeneity concerns. We also find the positive impact of stock market liberalization on entrepreneurship is more pronounced for firms with higher financing constraints, governance efficiency, industry competition, and eastern regions. This study underscores the significance of thoughtful financial market reforms in promoting entrepreneurship and ensuring high-quality economic development. [ABSTRACT FROM AUTHOR]

The idea that companies and corporate governance should contribute to sustainability is gaining ever greater acceptance, but there is far less consensus on how exactly this is supposed to happen. The mainstream approach, and the one currently taken by the United Kingdom (“UK”), has been that shareholders (and especially institutional investors) should be informed so that they can press companies to bring their activities in line with the imperatives of sustainability. This is reflected in the emergence of Environmental, Social, and Governance (ESG) investment, in which investor preferences for companies that disclose good ESG performance or receive good ESG ratings from third-party agencies are supposed to steer companies toward more sustainable business. Since 2006, the UK’s approach to mandatory corporate non-financial and sustainability reporting has been narrowly financial, intending to inform shareholders so that they can steer companies to take more or less account of what we now call ESG matters. Despite the UK leaving the European Union (“EU”), it appears that many large UK companies will still have to follow the new EU sustainability disclosure rules, which extend further, requiring disclosure of stakeholder impacts. Moreover, some UK companies will have to follow EU rules on mandatory environmental and human rights due diligence in the near future. The EU has also proposed regulation of ESG rating providers that goes further than the UK’s recently published code of conduct. Beyond these developments, the UK’s corporate governance and stewardship codes pay lip service to questions of corporate purpose, sustainability, and ESG matters but remain primarily oriented towards shareholder value. [ABSTRACT FROM AUTHOR]

This paper analyses the relationship between ESG performance and its determinants from the data of 658 U.S. firms, 353 Japanese firms, 78 Chinese firms and 68 Korean firms, over the 2011 to 2021 period. An empirical analysis of this study's results is as follows. The policy factors are significantly positively related to the ESG in the firms that have shown a decrease in their grade and the firms with ESG performance grades that have increased. More specifically, firms also show a significant strong positive relationship between the specific fields within the ESG pillars and the policy dimension. [ABSTRACT FROM AUTHOR]

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When companies or organizations can evade audits on their harmful incidents, how should the affected entities design their audit and penalty policies? In "Audit and Remediation Strategies in the Presence of Evasion Capabilities" by Wang, de Véricourt, and Sun, the authors find random audits may be needed in the optimal policy. Specifically, the optimal policy alternates between ascending monetary penalties (without any audits) and random audits at a constant rate (when the penalty reach its maximum level). Only when the evasion is ineffective or the self-correction is too costly do deterministic audits become optimal. They tackle the problem in a continuous-time principal-agent framework with both adverse selection and moral hazard. In this paper, we explore how to uncover an adverse issue that may occur in organizations with the capability to evade detection. To that end, we formalize the problem of designing efficient auditing and remedial strategies as a dynamic mechanism design model. In this setup, a principal seeks to uncover and remedy an issue that occurs to an agent at a random point in time and that harms the principal if not addressed promptly. Only the agent observes the issue's occurrence, but the principal may uncover it by auditing the agent at a cost. The agent, however, can exert effort to reduce the audit's effectiveness in discovering the issue. We first establish that this setup reduces to the optimal stochastic control of a piecewise deterministic Markov process. The analysis of this process reveals that the principal should implement a dynamic cyclic auditing and remedial cost-sharing mechanism, which we characterize in closed form. Importantly, we find that the principal should randomly audit the agent unless the agent's evasion capacity is not very effective, and the agent cannot afford to self-correct the issue. In this latter case, the principal should follow predetermined audit schedules. Funding: This work was supported by the Deutsche Forschungsgemeinschaft (German Research Foundation) ["Audit Schedules in the Presence of Concealing Effort"; Grant 387250733]. Supplemental Material: The computer code and data that supports the findings of this study and the online appendix are available within this article's supplemental material at https://doi.org/10.1287/opre.2022.0289. [ABSTRACT FROM AUTHOR]

This study aims to determine the fundamental link between total quality management (TQM) and corporate green performance (CGP). It also looks at how TQM affects CGP because manufacturing industries are the leading cause of environmental damage. Additionally, this study focuses on the significance of CSR in the relationship between TQM and CGP and examines how CSR mediates the interaction between these two. This study also focused on environmental strategy, which moderates the relationship between CSR and CGP. Data were collected using a questionnaire from Chinese SMEs working in Jiangsu province and were analyzed through structural equation modeling. Results show that TQM has a significant and positive impact on CGP. Results further indicate that CSR significantly mediates the relationship between TQM and CGP. Surprisingly moderating effect of environmental strategy between CSR and CGP has not been proven in this study. These results have important implications for enhancing the CGP of SMEs through TQM and CSR. [ABSTRACT FROM AUTHOR]

Following the knowledge-based and intellectual capital-based view of firms, where knowledge is at the center of corporate strategic management, this paper aims to examine the role of Green Intellectual Capital (GIC) in the environmental and financial dimensions of corporate performance. To do so, a methodological framework was developed to evaluate the progress of GIC and corporate environmental performance by utilizing information and data from sustainability reports. Also, the Return of Equity (ROE) indicator was used to assess corporate financial performance. The proposed methodology was applied in a sample of 80 firms to examine the mediator role of GIC in the relationship between financial and environmental performance. The findings show a positive relationship between GIC (as a result of Green Relational Capital (GRC) and Green Organizational Capital (GOC)) and financial performance (ROE), as well as a significant positive relationship between environmental performance and the components of Green Intellectual Capital. Finally, a nonlinear U-shaped relationship between environmental and financial performance is identified. [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]

A growing body of research has tested the protective effect of pre-COVID-19 CSR reputation or during-COVID-19 CSR action for hospitality and tourism firms but has obtained inconclusive results. These inconclusive results may have been because of the decoupling of during-COVID-19 CSR action from pre-COVID-19 CSR reputation. From the perspective of institutional theory, we use a sample of Chinese hospitality and tourism listed firms during the COVID-19 pandemic and a cluster-adjusted panel data regression with robust standard errors to reveal that the decoupling of a firm's during-COVID-19 CSR action from its pre-COVID-19 CSR reputation negatively impacts firm value, and the negative impact is amplified for firms under stronger stakeholder scrutiny. Our findings could contribute to institutional theory by proving that decoupling is under close stakeholder scrutiny during crises and by identifying a specific type of CSR decoupling, and could offer practical implications for firms to protect their firm values during crises. [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]

Innovation is usually framed in terms of expanding the knowledge frontier or the commercialization of new ideas. However, it is much more than that. Innovation is also about providing greater well‐being for society and the various stakeholders that support a firm's efforts to innovate. This article examines the paradoxical status of innovation and its related legal domain of intellectual property rights, which largely exists beyond the purview of corporate social responsibility (CSR) theory, practice, and discourse. To address this conceptual deficiency, this article interlinks intellectual property, innovation, and CSR to offer three contributions. First, this article provides a working definition of the various stakeholders that must be identified to define CSR goals related to innovation. A critical aspect of CSR is the identification of relevant stakeholders. Second, this article discusses how established CSR approaches will accommodate these innovation stakeholders. Third, this article introduces and positions the managerial strategy of open innovation as a feasible and desirable approach that ethically recognizes, engages, and balances the interests of innovation stakeholders with the interests held by the firm and society. The normative argument made is that the firm's fiduciary leaders have an ethical obligation to pursue open innovation practices as a default norm to achieve the best CSR results for the firm and its various innovation stakeholders. [ABSTRACT FROM AUTHOR]

Human trafficking continues to be a profitable multi-billion dollar business. People are either callous toward human rights or they are unaware of the crime occurring. Many businesses may unknowingly facilitate human trafficking by providing services, such as transportation, hotels, or haircuts, or purchasing products from unfamiliar sources that secretly use forced labor. To be socially responsible, a business must establish effective enterprise governance policies that help prevent and detect trafficking. A business can incur legal fines, damage to its reputation, incur lost business, and be subject to litigation, all as a result of human trafficking. Worldwide, estimates are that 50 million people are being trafficked. Human trafficking is especially harmful to females, both adult women and girls, who comprise about 70 percent of all trafficking victims. Gender theory helps explain this disproportionate impact on women. This study provides an overview of human trafficking, an empirical analysis of the relationship of gender inequality to trafficking, and specific steps that a business can take to help prevent this crime, protect its reputation, and avoid fines and lost business. [ABSTRACT FROM AUTHOR]

The purpose of this study was to examine the relationship between corporate social responsibility (CSR) and earnings management in Gulf Cooperation Council (GCC)-listed companies. It specifically addresses the question of whether companies that practice greater corporate social responsibility are less likely to engage in earnings management practices. The study sample consisted of 300 firms listed between 2015 and 2021 on GCC bourses (Saudi Arabia, United Arab Emirates, Bahrain, Qatar, Oman, and Kuwait). In this study, we developed multiple linear regression models and collected data from the Bloomberg database, Refinitiv, annual reports, official firms' websites, and the GCC's bourse websites for the period from 2015 to 2021. In the pre-pandemic period, firms that engaged in corporate social responsibility activities were more likely to have fewer classification-shifting practices. During the pandemic era, however, this relationship became significantly positive, suggesting that firms' corporate social responsibility practices may be used to hide their opportunistic classification-shifting practices during difficult times, such as a pandemic. This paper presents a thorough investigation of how businesses may alter their behavior toward increasingly applied but understudied earnings management strategies and CSR practices during a difficult period such as a pandemic. [ABSTRACT FROM AUTHOR]

Purpose: This research explores the transformative role of Artificial Intelligence (AI) and Machine Learning (ML) in brand management. It aims to understand how AI technologies can optimize brand awareness, enhance personalized communication, and improve brand equity measurement, thereby redefining brand management strategies in the digital era. Design/methodology/approach: A systematic literature review was conducted, analyzing research studies published between 2014 and 2024. The methodology focused on articles that delve into the integration of AI and ML within brand management contexts. This approach was chosen to consolidate and synthesize a broad spectrum of findings on AI’s impact on brand management practices. Findings: The review identified significant enhancements in brand management facilitated by AI, particularly in consumer engagement and customization of consumer interactions through data-driven insights. AI's capability to analyze big data has enabled more precise consumer segmentation and targeting, thereby influencing brand loyalty and overall brand equity positively. Research limitations/implications: The primary limitation of this study is its reliance on data from articles indexed only in Scopus, potentially omitting relevant studies published in other languages or databases. Future research should expand the scope to include these sources and explore empirical validations of the proposed theoretical impacts of AI on brand management. Practical implications: This research highlights the practical applications of AI in improving brand management strategies, offering insights into effective AI integration into marketing practices. Businesses are encouraged to adopt AI-driven tools for better market segmentation, consumer behavior predictions, and enhanced customer relationship management. Social implications: The findings could influence public attitudes towards brand interaction by fostering greater acceptance of AI in consumer relations. The research supports enhanced corporate social responsibility through AI's ability to provide more targeted and meaningful consumer interactions. Originality/value: This paper contributes to the academic and practical understanding of AI’s role in brand management by synthesizing existing research and identifying future research directions. It is valuable to academicians, marketing professionals, and policymakers interested in the implications of AI technology in brand strategies. [ABSTRACT FROM AUTHOR]

This paper aims to examine the intellectual structure of sustainable business development studies and to gain an in-depth perspective on its future development. To achieve the research objectives, we applied methods of bibliometric analysis (WoS tools, co-citation analysis, co-word analysis, and bibliographic coupling) to the dataset extracted from the Web of Science. The main research domains of the researched field were distinguished based on the cluster interpretation. Specifically, both co-word analysis and bibliographic coupling demonstrated the overlap between the two research domains: "Sustainable Development and Entrepreneurship" and "Corporate Social Responsibility and Stakeholder Theory," while the "Sustainable Development: Theoretical Foundations of the Research" cluster obtained via bibliographic coupling partially converged with the "Sustainable Development and Entrepreneurship" cluster received from the co-word analysis. However, the clusters "Company Performance and Innovations" extracted from co-word analysis and "Competitive Analysis and Sustainable Development" obtained from bibliographic coupling did not coincide. Furthermore, we concluded that over the last 40 years, sustainable business development studies have gone through the process of structuring induced by global changes in business and the economy. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting of Pakistani listed enterprises. Design/methodology/approach: This study used content analysis of corporate annual reports and stand-alone CSR reports available on corporate websites in 2021 to identify CSR-related governance features and to calculate CSR reporting scores. Multivariate regression is used to test relationships. In addition, the analysis tested the moderating role of profitability in these relationships. Findings: Firm-level CSR governance characteristics contribute to the extent, quality and comprehensiveness of CSR reporting in a developing country. Further, results confirm that profitability moderates the relationship between CSR governance and the extent and comprehensiveness of CSR reporting. Research limitations/implications: This study employed cross-sectional data and focused on a single developing country. Future studies might include a cross-national sample and longitudinal data to demonstrate the broader relevance of these findings. The outcomes of this study are restricted to CSR disclosures based on CSR reports and annual reports. Future research may examine additional corporate communication channels, such as websites and social media platforms. Practical implications: This research validates the important role of CSR governance mechanisms as a driver of comprehensive CSR reporting. Business leaders and policymakers can facilitate improved corporate reporting by requiring companies to implement CSR-related governance mechanisms. Originality/value: This is the first study to test the influence of firm-level CSR governance mechanisms in promoting the quantity, quality and comprehensiveness of CSR reporting in a developing country. [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]

Corporate social responsibility (CSR) towards the notions of diversity, equality, and inclusion (DE&I) draws a lot of attention in modern, pluralist society. The organizations' communicative approach in conveying LGBTQ advocacy to manage tensions and avoid conflicts with various stakeholders is largely underexplored in the Asian context. This study adopts Carbaugh's cultural discourse analysis (CuDA) to examine the socio-cultural meanings of LGBTQ-supportive CSR discourse for building corporate legitimacy in Hong Kong. CSR materials from leading corporations (2016–2022) and Facebook comments from the public were selected. We analyzed the CSR discourse using the five discursive hubs of CuDA (i.e. identity, emotions, actions, relations, and dwelling) and Suchman's legitimacy theory (i.e. pragmatic, cognitive, and moral). Our findings revealed three different stages of corporate legitimacy: namely, symbolic, institutional, and contextualized LGBTQ advocacy. The CSR materials intertwining in the five discursive hubs also demonstrated how the organizations attempted to build corporate legitimacy by fostering social change and avoiding conflicts through positive and implicit message-framing of LGBTQ advocacy. Discourse reflected in these CSR strategies illuminated the importance of glocalizing CSR messages to facilitate stakeholder engagement and corporate legitimization in support of this controversially progressive value. [ABSTRACT FROM AUTHOR]

This article provides a comprehensive assessment of the impact of corporate environmental responsibility (CER) on financing patterns of working capital and fixed investment. Financing sources include internal funds, equity, different types of debt financing, and government grants. Specifically, this study examines differences in the impacts of CER on financing patterns for smaller and larger firms. Based on a sample of 15,082 firms covering 27 countries, our empirical findings indicate that environmentally responsible activities do not significantly affect financing patterns of working capital but affect the use of internal finance and almost all external sources for capital expenditures. Moreover, the impacts of environmentally responsible activities on capital expenditures vary across financial sources and depend on firm size. The revealed pecking order among financing sources and changes in the debt ratio offer valuable insights into the validity of capital structural theories for smaller and larger eco-friendly firms. [ABSTRACT FROM AUTHOR]

This Research aims to assess the implementation of the Socio-Ecological Framework within the Corporate Social Responsibility (CSR) program initiated by PAUD Sadar Lingkungan, under the auspices of AFT Pattimura. The research primarily focuses on evaluating the program's effectiveness in enhancing environmental awareness and waste management skills among early childhood learners and the local community in Negeri Laha, Ambon. A qualitative research methodology, utilizing a case study approach, was employed. Data were collected through comprehensive interviews with participants, educators, and stakeholders, supplemented by direct observations of program activities. The results reveal that the application of the Socio-Ecological Framework significantly improves waste management understanding and skills among children and enhances environmental consciousness within the community. Moreover, the program has demonstrably contributed to community empowerment through practical training and environmentally oriented activities. These findings underscore the potential of integrating the Socio- Ecological Framework into CSR programs to achieve substantial positive impacts on environmental education outcomes and social sustainability at the local level. The study advocates for the continued expansion and refinement of CSR initiatives to broaden their reach and efficacy in environmental education. This research provides valuable insights for the development and enhancement of CSR programs in the field of environmental education. [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]

To continually deepen Taiwan’s corporate governance and enhance corporate sustainable development, the Taiwanese government has developed sustainable policies and measures to achieve the net-zero goal. The study utilized data from a longitudinal multiple case study of 17 Taiwanese company’s employees to provide an overview of the impact of characteristics of leadership on Corporate Social Responsibility (CSR), green marketing orientation and firm performance in different industry (mainly service industry). This paper discovered that if the enterprise embraces a CSR concept, it tends to integrate green marketing into its operational thinking. Green marketing orientation might affect the relationship between CSR and firm performance. Furthermore, based on the resource-based theory, when the leadership styles of top- managers guided employees to understand the significance of green marketing orientation, may influence firm performance. [ABSTRACT FROM AUTHOR]

Prior research reveals member perceptions of Corporate Social Responsibility (CSR) positively influence organizational identification (OID) via self‐assessment mechanisms supporting self‐enhancement and self‐consistency, generally positioning CSR as a positive aspect of organizational identity, highlighting organizational attractiveness, members' value congruence, and other favorable CSR perspectives. Exploring how CSR is used in OID, this qualitative case comparison reveals how negative perceptions of CSR may also contribute positively to OID by identifying specific social creativity tactics used by members. Social aggression along the organizational identity dimension of CSR provides the stimulus for members to revalue the importance of CSR during OID. Using the lenses of social identity theory and organizational identity, interviews with members of four specialty coffee roasting companies were conducted, investigating members' understanding of CSR in the context of organizational identification. Phronetic iterative analysis and cross‐case comparison reveal that CSR may be a central or peripheral dimension of organizational identity, influencing OID through both positive and negative perceptions of CSR. [ABSTRACT FROM AUTHOR]

When assessing Corporate Social Responsibility (CSR) and its impact on company performance there may be an informational asymmetry caused by differences in Familiarity with the firm assessed. This study uses participants' ratings of six large UK retailers to establish the direct relationships between the CSR components of Economic, Legal, Ethical, and Discretionary, and the firm performance dimensions of Reputation, Trust, and Customer Satisfaction, then explores whether Familiarity mediates the relationships between the CSR and the performance dimensions. The findings show CSR Economic, Legal, and Discretionary are associated with firm Reputation and Trust, but not Customer Satisfaction, and that CSR Ethical is associated with Reputation, Trust, and Customer Satisfaction. Familiarity acts as a mediator between CSR Economic, Legal and Discretionary, and Trust and Customer Satisfaction. Familiarity also mediates the relationship between CSR Discretionary and Reputation. The link between CSR Economic and Legal, and Customer Satisfaction only emerges in mediation analysis. Managerial implications suggest increasing familiarity is vital through open and continuous communication about CSR programs is essential to keep customers aware. Methodological implications propose reevaluating the methods used to measure (CSR), taking into consideration its' multi‐faceted nature and the diverse impacts that different aspects have on familiarity and performance measures. [ABSTRACT FROM AUTHOR]

This article relies on two major business ethics books to propose a decalogue of corporate behavior. Notably, both Donaldson and Dunfee's Ties That Bind (1999) and Kerr et al.'s CSR: A Legal Analysis (2009) tried to avoid the sinuous and inconclusive normative quest for hypernorms of business social responsibility: the former proposed an integrated social contract between business and community, while the latter adopted a positivist approach, looking at existing law of all sorts, national and international, to decant eight principles of CSR. Using a methodological tool from the first book, namely, the macrosocial contract between business and communities, this article updates the list proposed in the second book. As societal expectations evolve in time, emerging principles are included in the amended list, such as meeting tax obligations, refraining from taking advantage of disaster‐struck communities, and prioritizing the human in the age of artificial intelligence. The mixed approach (ethical, contractarian, and positivist) allows introducing the 10 principles as "commandments": initial reasonable content of a macrosocial for business, informed by undisputed ethical principles (hypernorms) and potentially implemented through positive law. [ABSTRACT FROM AUTHOR]

This study examines the effects of strategic CSR communication on employees' CSR participation. Drawing on the sensemaking and sensegiving theoretical frameworks, alongside informative, dialogic, and meaning-making strategies in CSR communication. A survey (N = 406) revealed that all three strategies were positively associated with employees' CSR participation. Further SEM analysis with CSR awareness as a moderator showed that higher awareness of CSR strengthens the impact of informative communication, while lower awareness enhances the impact of meaning-making CSR communication. Dialogic CSR communication's effect on employees' CSR participation was not significantly influenced by varying CSR awareness. Theoretically, this study advances the internal CSR communication literature by contrasting different organizational CSR communication strategies. It also suggests that organizations should incorporate diverse CSR communication strategies in organizational training to enhance employees' involvement in CSR activities. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to provide a different view of existing statistics and apply them to a current topic. Design/methodology/approach: This study puts previous literature together in a way that supports a real estate-focused viewpoint. Findings: The build environment can help or hinder diversity in the workplace. Research limitations/implications: Limitations of this study are that it is so macro that there is no direct study involved. The implications are that if companies want to achieve good "S" in ESG scores, they need to think about their real estate in different ways. Practical implications: The implications are that if companies want to achieve good "S" in ESG scores, they need to think about their real estate in different ways. Social implications: People should understand that there are inherent barriers to success built into the system, and value their employer's efforts to ameliorate them accordingly. Originality/value: To my knowledge, no one has approached this issue in this way before. The focus is typically micro, and while there is a lot of research out there focusing on the micro effects or impacts, they are without understanding how the built environment impacts these outcomes. [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]

The article focuses on a bibliometric analysis of sustainability accounting standards, highlighting trends and developments in this field. Topics include the increase in publications post-2017, the collaborative nature of research with significant contributions from Spain, and the role of the Sustainability Accounting Standards Board in guiding businesses on sustainability reporting.

The article focuses on the integration of sustainability in sports management, emphasizing the perceptions and practices among Slovak sports managers. Topics include stakeholder engagement, the challenges of implementing sustainable practices, and the role of marketing in promoting sustainability within sports organizations.