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Microfinance Institutions (MFIs) often grapple with allocating adequate resources toward Corporate Social Responsibility (CSR), despite their crucial societal impact. This research investigates CSR assessment and CSR sustainability in the context of strategic CSR-related activities of MFIs, aiming to optimize resource allocation and enhance their CSR initiatives. Data was collected from 875 employees and clients of large MFIs in the Philippines and analyzed using structural equation modeling in AMOS 24. The findings revealed that CSR assessment and CSR sustainability were significantly linked to strategic CSR-related activities, and CSR assessment had a significant link with CSR sustainability. These findings emphasize the importance of strategic orientation in CSR related activities and support the logical precedence of Carroll's CSR Pyramid and Battal's CSR Train Theories, which advocate for a balanced approach encompassing economic, legal, ethical, environmental, and philanthropic responsibilities. This study contributes to the literature by exploring strategic and sustainable CSR in MFIs in developing countries, where the topic has not been broadly studied. The results can serve as a reliable basis for ensuring transparency, assessment effectiveness, and the creation of an integrative CSR framework for MFIs.

This study focuses on analyzing the role and challenges faced by the Constitutional Court in upholding political and civil rights in Indonesia and Austria. This research explores various conceptual and comparative aspects of law through normative research methods and delves deeper into how these institutions operate in practice. Analysis shows that the Constitutional Courts in both countries serve as the primary guardians of justice and human rights. However, it must also operate in a complex environment, dealing with social, political, and international challenges. The study found that changes in laws and regulations have significant potential to strengthen the authority and effectiveness of the Constitutional Court. This is reflected in the constitutional evolution in both countries, where legal and regulatory reforms have played an important role in shaping and defining the authority of the Constitutional Court. This study confirms the importance of increasing the capacity and legal knowledge of members of the Constitutional Court, as well as the need for greater understanding and appreciation from the public of this institution's vital role and function. This research contributes to understanding how constitutional institutions can adapt and evolve to meet challenges in enforcing political and civil rights.