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Despite the inclusive beneficiation inherent in Corporate Social Responsibility (CSR), emergent literature suggests that it has become a serendipitous differentiation strategy. However, scarce in pre-emerging economies are integrated and robustly tested models linking the CSR dimensions to consumer brand preference. Based on the sustain-centric model, this research examines the impact of perceived economic, social and environmental CSR on corporate brand credibility, consumer brand attitude and consumer brand preference. A causal research design enrolling a Covariance-Based Structural Equation Modelling (CB-SEM) methodology is employed to examine the proposed structural relationships in IBM SPSS AMOS (used under license). Using convenience sampling, customers in the telecommunications sector in Harare were sampled and 266 valid responses estimated model parameters. Positive and significant effects were observed between the dimensions of CSR (perceived economic, environmental and social CSR), corporate brand credibility and consumer brand attitude, save for environmental CSR and consumer brand attitude. Corporate brand credibility positively and significantly influenced both consumer brand attitude and consumer brand preference whilst the positive impact of consumer brand attitude on consumer brand preference was also evident. Our research also contributes that consumers in developing economies relatively score lower in the environmentalism orientation index as the causal link between environmental CSR and consumer brand attitudes did not confirm a positive and significant impact. This paper enlightens corporate managers on the influence of CSR on brand acceptance in consumer markets. Further, it also demonstrates the relative impacts of the CSR dimensions, providing a proxy for resource allocation on competing CSR projects.

This study investigates the impact of board characteristics on the financial performance of 14 listed banks in Kenya, Tanzania, and Uganda. We use 84 firm-year observations of 14 listed banks from three stock markets in East Africa, namely Dar es Salaam Stock Exchange (DSE), Nairobi Security Exchange (NSE), and Uganda Security Exchange (USE) for a six-year period that is 2017–2022. The accounting measure of financial performance was the net interest margin (NIM). This study used a fixed-effects panel analysis model to test the hypotheses. The empirical results reveal that board financial expertise positively and significantly influences financial performance. This implies that an increase in the proportion of board members with financial and accounting backgrounds increases bank performance. On the other hand, the proportion of foreign directors decreased bank performance as the variable exerted a negative and significant effect on bank performance. The results suggest that board structure has an important role to play in the governance of listed banks in East African frontier stock markets.

The Board of Directors (BOD) is responsible for making strategic decisions within a company and holds significant influence over corporate social responsibility (CSR) policies and their disclosure. Furthermore, financial performance plays a vital role in this relationship, as a strong financial performance can impact a company's ability to allocate resources towards social responsibility and, consequently, affect its CSR disclosure. The previous studies have not examined financial performance as a mediating variable between BOD size and CSR disclosure. This article aims to examine the level of CSR disclosure in Palestine, analyze the impact of BOD size on CSR disclosure and financial performance, and assess the extent to which financial performance acts as a mediating variable between BOD size and CSR disclosure. The study employs panel data analysis using a sample of 31 companies listed on the Palestine Stock Exchange from 2012 to 2021. The Baron and Kenny approach will be used to examine the mediating effect of financial performance between BOD size and CSR disclosure. The theoretical framework of resource dependence theory will be adopted to understand the relationship between the variables under investigation. The results of this study reveal that the CSR disclosure rate was 29.5% among the companies included in the sample. Additionally, the results show a significant positive direct relationship between BOD size, CSR disclosure, and financial performance. Furthermore, the results indicate that financial performance partially mediates the association between BOD size and CSR disclosure in Palestinian companies. IMPACT STATEMENT: The research paper "The Mediator Effect of Financial Performance on The Relationship between Board of Directors' Size and Corporate Social Responsibility Disclosure: A Case Study of Palestinian Listed Companies" investigates the relationship between BOD size, CSRD, and financial performance in Palestinian companies. By examining this relationship, the study contributes to the growing body of literature on BOD size and CSR in emerging economies, specifically in the context of Palestine. The significance of this work lies in its potential to inform policymakers, corporate leaders, and stakeholders about the importance of large boards of directors as a means to enhance CSR practices and financial performance in Palestinian companies. Furthermore, this research addresses a gap in existing literature by investigating the mediating role of financial performance in the relationship between BOD size and CSR disclosure. [ABSTRACT FROM AUTHOR]

Our study examines the relationship between the management board compensation and corporate philanthropy in financial institutions. By analyzing a sample of 240 cooperative banks over six years, the research investigates the impact of management board compensation on the level and extent of corporate philanthropy these institutions undertake. To estimate the models, we used the Generalized Method of Moments (GMM) approach. The findings demonstrate that the bank's management board's compensation significantly influences the size and scope of corporate philanthropy. Moreover, the study reveals that financial institutions consider their financial situation when formulating strategies for implementing corporate philanthropy. Notably, the analysis highlights that the increase in variable components of management board compensation has a more pronounced effect on corporate philanthropy's volume and range than fixed compensation. These results shed light on aligning management board compensation with social responsibility objectives in financial institutions. By understanding the influence of compensation structures on corporate philanthropy, organizations can take conscious decisions to enhance their social impact while considering their financial performance. This study contributes to the growing literature on corporate social responsibility and provides valuable insights for practitioners, regulators, and stakeholders in the financial industry. IMPACT STATEMENT: This study examines the influence of management board compensation on corporate philanthropy in cooperative banks, offering valuable insights for shaping regulatory frameworks and corporate governance practices. By exploring this relationship, the research highlights how compensation structures can promote socially responsible behavior within financial institutions. The findings provide practical guidance for stakeholders and investors in assessing banks' commitment to social causes and sustainability. This study fills an important gap in the literature by addressing the underexplored connection between executive compensation and corporate philanthropy, particularly in the context of cooperative banks. [ABSTRACT FROM AUTHOR]

In today's corporate world, where accountability extends beyond mere economic output to embrace social, environmental, and cultural contributions, it is imperative to reevaluate traditional performance measurement systems. This research emphasizes the critical need to embed human and social metrics into these systems. This need is particularly pronounced in the dynamic corporate world, where Environmental, Social, and Governance (ESG), Diversity, Equity, and Inclusion (DEI) criteria and sustainability imperatives are increasingly at the forefront. Rooted in Stakeholder Theory, this study contends that corporations must broaden their performance metrics. Such integration is essential to maintaining competitiveness, responsibility, and relevance in a culturally diverse and rapidly changing environment. Our empirical investigation involved 89 GCC firms and 201 senior executives, alongside 21 semi-structured interviews from the same pool of senior executives who had completed the survey. The findings highlight a significant gap between existing performance measurement frameworks and the demands of the contemporary business ethos, marked by the sociocultural nuances of the GCC. A notable trend among participants was the desire for more comprehensive metrics within the BSC that genuinely reflect a firm's societal impact. However, this ambition faces significant barriers, including resistance to change, training and development needs, data availability and quality, and the alignment of these metrics with overarching organizational strategy. These findings emphasize the complex yet crucial task of advancing the human and social dimensions in BSCs, presenting both opportunities and challenges for GCC corporations in their journey toward more inclusive and comprehensive performance measurement. Impact statement: This research provides significant insights into the evolving nature of performance measurement systems by integrating human and social dimensions within the Balanced Scorecard (BSC) framework for corporations in the Gulf Cooperation Council (GCC) region. The study's findings highlight a critical gap in current performance metrics, which often overlook the importance of Environmental, Social, and Governance (ESG) and Diversity, Equity, and Inclusion (DEI) considerations. By employing both quantitative and qualitative methods, this research underscores the necessity for GCC firms to broaden their performance evaluation criteria to remain competitive and socially responsible in a rapidly changing business landscape. The implications of this study are profound, offering actionable recommendations for organizations to enhance their strategic alignment and operational efficiency by incorporating broader, more inclusive metrics. This work contributes to the global discourse on sustainable business practices and provides a model for other regions aiming to integrate comprehensive performance measures into their strategic frameworks. [ABSTRACT FROM AUTHOR]

Environmental sustainability is increasingly influencing organizational strategies, highlighting the critical role of absorptive capacity in knowledge transfer, learning, innovation, and performance within a green context. Despite a growing body of literature on this topic, a comprehensive review remains lacking. This study addresses this need by conducting a bibliometric and visualization analysis of 489 articles from the Web of Science database, providing an overarching understanding of the field’s size, dynamics, structure, and emerging trends. Using performance analysis and science mapping with VOSviewer and CiteSpace software, the research identified the most influential countries, journals, and authors; mapped the intellectual structure through co-citation analysis; and highlighted current research streams through bibliographic coupling, including green innovation, corporate social responsibility efforts, sustainable supply chain management, and inter-organizational learning. Co-word analysis uncovered research hotspots and future directions, emphasizing the centrality of absorptive capacity in linking knowledge acquisition to environmental strategies and organizational performance. Based on these findings, a systematic framework for applying absorptive capacity in the green context was developed, providing practical guidance for managers to enhance sustainability performance and competitive advantage. This study contributes to both absorptive capacity and environmental management literature by offering a holistic overview, synthesizing diverse perspectives, and bridging the gap between academic research and practical implementation.