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Many firms engage in corporate social responsibility (CSR) initiatives, which aim to serve a broader set of stakeholders (e.g., workforce, communities, environment). These companies often encourage management to consider these stakeholders when making operational and financial decisions. One such decision that managers face involves managing earnings. We conduct an experiment in which experienced managers are placed in the role of a division manager facing an accrual decision. We find that a company's demonstrated commitment to CSR moderates both upward and downward earnings management attempts. We propose, and find support for, a moderated-mediation model in which the firm's commitment to CSR influences managers' consideration of constituents. Managers' consideration of these stakeholders differentially affects the level of accruals, depending on the direction of the earnings management incentive. Our results provide insight into how CSR may influence individuals' decisions within the organization, minimizing the impact that incentives have on maximizing one's self-interest. [ABSTRACT FROM AUTHOR]

Data breaches have the potential to weaken employee morale, corporate reputations, and customer and supplier relationships, while also disrupting marketing investments and financial performance. Research on reducing their frequency and harm focuses on tactical solutions, though breaches represent serious, even existential threats to firms. To date, research has not attempted to simultaneously address the closely connected phenomena of preventing and recovering from data breaches. The authors propose that corporate social responsibility (CSR) is a strategic variable offering dual protection: reducing the likelihood of data breaches and attenuating harm when breaches occur. Drawing on stakeholder theory, the authors distinguish between internal (addressing primary stakeholders) and external (addressing secondary stakeholders) CSR. Study 1 shows that external CSR has no prophylactic effect, while moderate and high levels of internal CSR are equally effective at preventing data breaches, compared with low levels of internal CSR. Study 2 assesses mitigation following a data breach by examining (1) short-term effects (in the form of an event study on cumulative abnormal returns) and (2) long-term effects (with time-series analysis of Tobin's q). The results suggest that internal CSR props up financial performance only at high levels while the positive effect of external CSR is short-lived. [ABSTRACT FROM AUTHOR]

Corporate social responsibility (CSR) is seen as one of the key areas of sustainability for sport organizations. Although the rapid development of professional sport is evidenced, the evaluation and classification of CSR is still an under-researched area, especially in the eastern context. This study proposes a conceptual CSR model of the Chinese Super League (CSL) clubs, including five dimensions: economic, youth, community, environmental, and cultural responsibility. The establishment of the conceptual model is based on sound theoretical foundations, such as sustainable development, positive youth development, a sense of community, and globalization theories. Each dimension's validity is assessed while considering the uniqueness of Chinese Super League. This study provides theoretical evidence to support the multidimensional nature of CSR, which adds value to CSR research in the Chinese professional sport context. At a strategic level, it enlightens club managers and the Chinese Football Association to develop better CSR strategies. [ABSTRACT FROM AUTHOR]

Adrian Ghenie is a contemporary artist known for his paintings that explore the intersections of technology, consumerism, and identity. His work delves into the impact of technology on our perception of self and society, highlighting the alienation and fragmentation of the digital age. Ghenie's exhibitions, such as "The Brave New World" and "Darwin's Room," critically examine the promises and pitfalls of technology, questioning its effects on individual identity and collective consciousness. His art also explores the manipulation of historical narratives in the digital era, raising ethical and existential questions about truth, power, and memory. Ghenie's work encourages viewers to reflect on the ethical implications of technology and consumerism, promoting a more thoughtful and empathetic engagement with these forces. [Extracted from the article]

Many professionals want to both achieve professional success and contribute to society. Yet, in some professional contexts, these aims are in tension because serving elite clients is considered the pinnacle of professional success, but professionals themselves may view serving this clientele as antithetical to making a societal contribution. Drawing on interviews with 84 architects and designers who self-identify as people seeking to contribute to society—that is, who hold a prosocial identity—we develop theory about how professionals navigate tensions between their prosocial and professional identities and with what consequences for their work with clients. We identified four strategies that professionals used to ease these tensions, all of which gave the prosocially oriented professionals a sense of identity integration. However, these strategies differently shaped professionals' approach to power relations with the client, depending on the client's status and the types of knowledge and skills each professional viewed as central to their work. Professionals with marginalized social identities, such as women and ethnic/racial minorities, were more likely than others to embrace working with low-status clients and to use broader definitions of the knowledge and skills required for their work. Our findings contribute to scholarship on professional identity construction and prosocial work. [ABSTRACT FROM AUTHOR]

Sweden was one of the first countries to introduce a carbon tax back in 1991. We assemble a unique data set tracking CO2 emissions from Swedish manufacturing firms over 26 years to estimate the impact of carbon pricing on firm-level emission intensities. We estimate an emission-to-pricing elasticity of around two, with substantial heterogeneity across subsectors and firms, where higher abatement costs and tighter financial constraints are associated with lower elasticities. A simple calibration suggests that 2015 CO2 emissions from Swedish manufacturing would have been roughly 30% higher without carbon pricing. [ABSTRACT FROM AUTHOR]

This paper conducts a textual analysis of earnings call transcripts to quantify climate risk exposure at the firm level. We construct dictionaries that measure physical and transition climate risks separately and identify firms that proactively respond to climate risks. Our validation analysis shows that our measures capture firm-level variations in respective climate risk exposure. Firms facing high transition risk, especially those that do not proactively respond, have been valued at a discount in recent years as aggregate investor attention to climate-related issues has been increasing. We document differences in how firms respond through investment, green innovation, and employment when facing high climate risk exposure. [ABSTRACT FROM AUTHOR]

This article explores Nordic countries’ and companies’ sustainability practices. It explores how nations like Denmark, Finland, and Sweden and companies such as Novo Nordisk and Ørsted achieve top sustainability rankings through their distinctive approach to stakeholder cooperation. It discusses the historical and cultural context that has shaped the Nordic approach, emphasizing the importance of long-term vision, stakeholder engagement, and cooperative strategies. It provides insights into how these practices contribute to achieving sustainable development goals and offers valuable lessons for global businesses seeking to integrate sustainable practices into their operations. [ABSTRACT FROM AUTHOR]

We propose that the informational environment in which firm–stakeholder interactions are embedded shapes the effect of firm–stakeholder dialogue on a stakeholder's evaluation of a firm. How much stakeholders know about a firm (information availability), what stakeholders know about a firm (information content), and how much they trust the media that informs them (information reliability) vary across countries, firms, and time. We theorize and assess how these three dimensions of the informational environment shape the effects of firm–stakeholder dialogue on the evolution of a stakeholder's evaluation of a firm. We illustrate our arguments with insights from field interviews conducted to understand stakeholders' evaluations of the Rosia Montana gold mine in Romania, and we analyze them using original, manually coded stakeholder-level data that capture 2,454 stakeholders' evaluations of 26 gold-mining operations around the world. [ABSTRACT FROM AUTHOR]

Problemistic search literature has long sought to understand which responses firms adopt when addressing performance shortfalls. Studies have typically considered certain responses and focused on established decision rules to examine search directions, thereby, implicitly assuming that all responses considered are workable solutions to performance shortfalls. Conversely, we argue that variations in decision-makers' beliefs about the effectiveness of particular responses in improving firm performance play an important role. These beliefs, alongside evidence supporting them, determine which specific responses firms adopt. To test this argument, we focus on two types of search solutions represented by research and development (R&D) intensity and philanthropic donation intensity. Based on 2009–2018 data collected from publicly listed Chinese firms, we find that, when decision-makers agree on the effectiveness of R&D, the positive relationship between performance shortfalls and R&D intensity strengthens; whereas when they agree on the effectiveness of corporate social responsibility (CSR), the negative relationship between performance shortfalls and donation intensity weakens. The effects of shared beliefs on the effectiveness of R&D and CSR are stronger when they are supported by relevant evidence—that is, when there is a stronger correlation between R&D or CSR on the one hand and firm performance on the other. [ABSTRACT FROM AUTHOR]

Recent management research suggests that firms try to orchestrate conformity and distinctiveness in their behavior to reconcile opposing demands of norm compliance and competitive distinction in order to appear optimally distinct. Whether they succeed or not depends on how audiences perceive the multiple signals they elicit. Extant literature has not fully uncovered how the media combine these different signals to form a representation of firms' behavior and their subsequent reactions to these combinations. We adopt a configurational approach to address this gap in the environmental sustainability context. Drawing on unique proprietary data on 118 cases in the energy utility industry and using fsQCA, we determine that different equifinal signal configurations are associated with positive media coverage regarding environmental behavior or the lack thereof. We then generate five patterns of signals that explain media reactions and disentangle the underlying logics behind them. Our study adds to the research on the multifaceted nature of signal (in)congruence perception by discussing the role of conformity and distinctiveness and highlighting that this perception depends on the signals' credibility. Delivering a balanced orchestration of conformity and distinctiveness signals is possible, but complex, because audiences tend to penalize incongruent postures they cannot associate with a given category. [ABSTRACT FROM AUTHOR]

We test the signaling view of corporate social responsibility (CSR) engagement using two complementary quasi-natural experiments that impose exogenous negative pressure on stock prices. Firms under such adverse price pressure increase CSR activities compared to otherwise similar firms. This effect concentrates among firms with stronger signaling incentives, namely, those facing greater information asymmetry, more product market competition, higher shareholder litigation risk, and higher stock price crash risk. Firms under the exogenous negative price pressure mainly improve CSR strengths, including costly environmental investments. We also find that CSR engagement attracts socially responsible investors and lowers the cost of capital for signaling firms. [ABSTRACT FROM AUTHOR]

Building from recent criticisms that mainstream political corporate social responsibility has failed to effectively address the potential expansion of corporate influence in society, we advance a new conceptualization of corporate social responsibility inspired by U.S. federalist political theory. As federalism has served as a prevailing U.S. theory for arranging governmental political power for the advancement of the public interest, we derive from federalist principles descriptive, normative, and instrumental theoretical foundations for arranging corporate power and directing corporate social action in the pursuit of similar goals. What we call "federated corporate social responsibility" (FCSR) revives an older institutional approach to corporate responsibility, paying particular attention to the division of moral labor in society and how different corporate responsibility prescriptions stand to affect the social ecosystem of power. Federalist institutional strategies deploying separations of power and constitutions are used to develop a concept of corporate "constitutional devices," which have promise to constrain the corporation as it fulfills its social responsibilities, even outside the ambit of a strong state and in light of barriers to constant, effective stakeholder accountability. We conclude by outlining FCSR managerial strategies, which sometimes endorse corporate social inaction in the interest of a desirable distribution of authority across society. [ABSTRACT FROM AUTHOR]

An increasing number of consumers expect brands to engage in important societal issues. Brands like Procter & Gamble, Microsoft, and Gillette have launched ads promoting their stances on highly salient issues in public discourse. While corporate social responsibility (CSR) advertising research has explored issues such as skin cancer, heart disease, and abortion, this research stream has yet to investigate how an issue's salience in society influences consumer response. Because salient (versus nonsalient) issues make information more accessible and generate debate, the advertising context (i.e., public issue salience) may influence consumer response to CSR ads. Applying the salience theory of party competition to CSR advertising, this research shows how an issue's consensus level and individual issue importance differentially impact brand attitudes and purchase intentions when an issue is salient. Through a series of four experiments with real ads, the present investigation shows how and when public issue salience affects marketing outcomes. This research adopts an issue-centric view and contributes to CSR advertising scholarship by (a) opening a new theoretical corridor, (b) demonstrating empirically how the advertising context (public issue salience) influences marketing outcomes, (c) providing a more holistic, comparative advertising perspective on issue selection, and (d) generating new insight into individual issue importance. [ABSTRACT FROM AUTHOR]

Why do firms take positions on divisive social issues? In this article, I draw on theories of stigma by association to explain why firms' mere proximity to controversial political actors may lead stakeholders to presume that firms silent on social issues are misaligned with the stakeholders' sociopolitical preferences. Firms, in turn, countervail these presumptions of misalignment by eschewing silence and claiming sociopolitical positions. Substantiating this theory in the context of employee recruitment following the 2017 Unite the Right White supremacist rally in Charlottesville, Virginia, I show that Charlottesville's employers combated presumptions that they shared demonstrators' anti-diversity positions by making countervailing pro-diversity claims in their online job postings. In supplementary analysis, I show that the rally was associated with a newfound wage premium in job postings by Charlottesville's employers but that this premium was lower when employers made pro-diversity claims. This study advances understanding of strategic sociopolitical positioning whereby firms make calculated appeals to stakeholders. It contrasts with related research showing that firms use social claims to combat negative evaluations resulting from their own actions or to differentiate from competitors. In doing so, it suggests opportunities for further research investigating, for example, additional motivations for firms' sociopolitical positioning, how positioning might evolve in the context of growing political polarization, and how positioning might relate to workplace inequality and diversity. [ABSTRACT FROM AUTHOR]

Using supervisory data on operational losses from large U.S. bank holding companies (BHCs), we show that BHCs with socially responsible workforce policies suffer lower operational losses per dollar of total assets. The association significantly varies by the type of workforce policies and the type of operational losses. It is driven not only by small frequent losses but also by severe tail operational risk events. Further, the risk-reducing effects of the socially responsible workforce policies are stronger for larger BHCs with more employees. Our findings have important implications for banking organization performance, risk, and supervision. [ABSTRACT FROM AUTHOR]

"Business ETHICS/BUSINESS Ethics: One Field or Two?" N. Craig Smith, INSEAD, France Thomas Donaldson, University of Pennsylvania, USA Sareh Pouryousefi, Toronto Metropolitan University, Canada Markus Scholz, TU Dresden, Germany Laura J. Spence, Royal Holloway, University of London, UK Overview The purpose of this special issue is to address fundamental questions about a possible deficit of normativity in management research, practice, and education - especially as it relates to the field of business ethics and its neighboring disciplines, corporate social responsibility (CSR) and sustainability. "On the Harmony of Feminist Ethics and Business Ethics.". [Extracted from the article]

Management incentives for engaging and excelling in corporate social responsibility (CSR) performance is an important theme as business sustainability gains momentum. We examine the role of tournament incentives, which are created by competition among non-CEO (chief executive officer) senior executives (vice presidents [VPs]) for promotion to the CEO position, in firms' CSR performance. Using a sample of U.S. Standard & Poor (S&P) 1500 firms from 1993 to 2014, we find that tournament incentives proxied by pay gaps between CEOs and VPs are negatively associated with CSR performance, suggesting that competition for promotion could be detrimental for CSR performance. We further show that such association is more pronounced when the perceived probability of promotion increases prior to CEO turnover. This article provides policy, practical, and education implications and contribute to the literature on the integration of CSR into the business culture and strategic management processes. [ABSTRACT FROM AUTHOR]

Corporate environmental responsibilities have expanded to include their supply chains. Green supply chain management (GSCM) practices can be extensive – including both intra- and inter-organisational environmental management practices. Selecting and sequencing GSCM practices is an important issue given resource and strategic organisational considerations. Using the cumulative capabilities theory, this study empirically explores GSCM implementation sequences, following which firms can build cumulative capabilities. Correlation, sequential test, and path analysis are used to identify GSCM practice implementation sequence from secondary data. The results show that firms should first encourage suppliers to disclose their environmental data and respond to inquiries on environmental violations by their suppliers (the order of the two is exchangeable), then encourage suppliers to comply with environmental regulations, extend practices to lower-tier suppliers, and engage in responsible recycling. This study is one of the first to apply cumulative capability theory to analyse environmental practices and provides a framework for future research on GSCM sequences. The paper also offers practical implications for firms to adjust their strategies in order to adopt GSCM more effectively and successfully. [ABSTRACT FROM AUTHOR]

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We find that firms reduce toxic emissions at their local plants following EPA enforcement actions against nearby plants operated by peer firms that compete in the same product market. These reductions are more pronounced for plants located near socially responsible mutual funds (SRMFs) that hold these plants' parent firms' shares. Close proximity to SRMFs is associated with real investment in abatement measures to mitigate emissions. While plants increase emissions again in the long run, such reversals do not occur in plants located near SRMFs. Taken together, our results suggest that local SRMFs complement EPA enforcement in influencing plants' emissions. Authors have furnished an Internet Appendix , which is available on the Oxford University Press Web site next to the link to the final published paper online. [ABSTRACT FROM AUTHOR]

Few papers have studied the impact of informal institutions on the fulfilment of corporate social responsibility (CSR). Using a sample of Chinese listed firms from 2011 to 2018, this paper investigates the impact of informal institutions, proxied as the Confucian culture, on CSR. The results show that the Confucian culture is beneficial to promoting the fulfilment of CSR, and this positive impact is unchanged after robust tests. Confucian culture will affect CSR through corporate reputation and industry peer effects. Through a series of heterogeneity tests, we found the following results: (1) The promoting effect of Confucian culture mainly exists in non-state-owned enterprises and small and medium-sized enterprises. (2) In areas with imperfect formal institutions and underdeveloped economies, the informal institutions represented by Confucian culture can play a complementary role to formal institutions, assisting in promoting CSR. (3) The impact of foreign culture will weaken the positive role of Confucian culture in fulfilling CSR. Based on the introduction of Confucian culture, our findings clarify and highlight the role of informal institutions on CSR. [ABSTRACT FROM AUTHOR]

This study investigates the influence of old directors on corporate social responsibility (CSR) using roughly 25,000 firm-year observations from 2001 to 2015 in the United States. We employ the widely used selection, optimization, and compensation (SOC) model from psychology to explain the CSR decisions of old directors. Our results indicate that firms with a higher percentage of old directors tend to have lower engagement in CSR activities. To address endogeneity, we adopt the difference-in-differences method and use the event of sudden deaths and unexpected retirements of old directors and find that our results remain robust. Our analysis also reveals that the negative impact of old directors on CSR is more significant in firms where directors receive fewer reputational spillover benefits from CSR initiatives and/or firms exhibiting poor corporate governance. In addition, this adverse impact of old directors comes from two effects: a reduction in efforts to enhance CSR strengths and an increase in inaction to address CSR concerns. Overall, these findings suggest that the CSR decision-making process of old directors involves assessing the costs and benefits of CSR engagements, consistent with our hypothesis derived from the SOC model. [ABSTRACT FROM AUTHOR]

Studies linking religion to CSR have produced conflicting findings due to a failure to draw distinctions among religious influences and different CSR practices, and to theorize their connection. Drawing on social identity theory and the theory of planned behavior, we first argue that religion will influence CSR when ethical values from a CEO's religious social identification resonate with an aspect of CSR. Second, CEO attitudes congruent with those values and forms of CSR—interpersonal empathy and proactiveness—will strengthen that relationship. Third, the relationship between religious social identification and CSR will be strengthened by a CEO's ability to enact CSR policies, a function of personal and firm market power. Our research on 270 CEOs from 242 publicly traded US firms from 2007 to 2020 supports these relationships. [ABSTRACT FROM AUTHOR]

Green technology innovation (GTI) has been increasingly adopted by firms worldwide to promote sustainable development, whereas its potential downsides have been largely overlooked. Drawing on moral licensing theory, we devise a framework to reveal the potential dark side of firms' GTI on corporate social responsibility (CSR). We argue that with the global eco-awakening, GTI has been an efficient means for firms to meet their stakeholders' expectations and environmental legitimacy. This may cause a moral licensing effect for senior executives' ethical strategic decision-making, due to their belief that existing GTI could balance the firm's subsequent moral neglect, thereby minimizing firms' CSR. Using the Chinese listed manufacturing firms as a sample, we find empirical support for our prediction. In addition, we investigate how firms' environmental awards and honors may exacerbate the negative impact of GTI on CSR, whereas the presence of women executives may mitigate the relation. Our findings can trigger firms' reflections on GTI's downsides, and contribute to research and practice in comprehensively understanding firms' GTI consequences, CSR decisions, and moral balance. [ABSTRACT FROM AUTHOR]

Introduction: The concept of the commercial determinants of health (CDH) is used to study the actions of commercial entities and the political and economic systems, structures, and norms that enable these actions and ultimately influence population health and health inequity. The aim of this study was to develop a typology that describes the diverse set of activities through which commercial entities influence population health and health equity across industries. Methods: We conducted a scoping review to identify articles using CDH terms (n = 116) published prior to September 13, 2022 that discuss corporate activities that can influence population health and health equity across 16 industries. We used the qualitative constant comparative method to inductively code descriptions and examples of corporate activities within these articles, arrange the activities into descriptive domains, and generate an overarching typology. Results: The resulting Corporate Influences on Population Health (HEALTH-CORP) typology identifies 70 corporate activities that can influence health across industries, which are categorized into seven domains of corporate influence (i.e., political practices, preference and perception shaping practices, corporate social responsibility practices, economic practices, products & services, employment practices, and environmental practices). We present a model that situates these domains based on their proximity to health outcomes and identify five population groups (i.e., consumers, workers, disadvantaged groups, vulnerable groups, and local communities) to consider when evaluating corporate health impacts. Discussion: The HEALTH-CORP typology facilitates an understanding of the diverse set of corporate activities that can influence population health and the population groups affected by these activities. We discuss how the HEALTH-CORP model and typology could be used to support the work of policy makers and civil society actors, as well as provide the conceptual infrastructure for future surveillance efforts to monitor corporate practices that affect health across industries. Finally, we discuss two gaps in the CDH literature that we identified based on our findings: the lack of research on environmental and employment practices and a dearth of scholarship dedicated to investigating corporate practices in low- and middle-income countries. We propose potential avenues to address these gaps (e.g., aligning CDH monitoring with other occupational health monitoring initiatives). [ABSTRACT FROM AUTHOR]

Corporate social responsibility (CSR) is a popular research topic, but there have not been comprehensive discussions on CSR evaluation in the banking sector. The purpose of this study is to propose a two-stage analysis combining the modified Delphi method (MDM) and Analytic Network Process (ANP) in order to construct a model for evaluating banks’ CSR. First, we use MDM to select and determine the interdependence of the criteria and then employ ANP to obtain their weights and to rank the alternatives. The results show that 5 criteria and 18 sub-criteria need to be considered in CSR evaluation. The most important criterion and sub-criterion are bank governance and regulatory compliance, respectively. The evaluation model constructed herein can be taken as a decision-making guide for evaluating banking organizations’ CSR and to help promote CSR development in China’s financial industry. [ABSTRACT FROM AUTHOR]

Introduction: The purpose of this study was to provide an evidence base and conceptual framework to inform new guidelines for achieving a balance between sports and employment commitments (i.e., dual career, DC) of the employee-sportspersons. To shape a DC discourse in the workplace, the distinct and combined views of the employee-sportspersons (i.e., the Employee), the managers (i.e., the Employer) were considered. Methods: Following a concept mapping methodology, 257 international participants (25% employers and 75% employee-sportspersons) sorted and rated 50 potential statements associated with DC circumstances and supports in the workplace. Results: Six distinct clusters emerged, with the combined employers-employee co-creation scenario assigning 6 statements to the micro dimension (Cluster 1 = Workplace Benefits), 4 statements to the meso dimension (Cluster 2 = Role of National Sports Governing Bodies), 19 statements to the macro dimension (Cluster 3 = Dual Career Policy Development), 4 and 5 statements to the organizational dimensions (Cluster 4 = Employee-Employer Collaboration and Responsibility; Cluster 5 = Sport Career Integration), and 12 statements to the policy (Cluster 6 = Workplace Strategies for Dual Career Support) dimension. With respect to the employers, the employee-sportspersons showed higher scores (p < 0.05) for importance of clusters 2, 4, and 6, and for feasibility of clusters 2 and 6. Discussion: These findings suggest priorities for changes within the DC dimensions identified, and envisage flexible models for aligning corporate brand values and corporate social responsibility strategies through meaningful and proactive DC support of the employee-sportspersons in the workplace. The findings provide a rigorously derived evidence base to inform the formulation of new DC workplace guidelines. [ABSTRACT FROM AUTHOR]

This paper empirically examines the relationship between CEO (Chief Executive Officer) social capital and corporate ESG (Environment, Social and Governance) performance. Using a sample of A-share listed companies in Shanghai and Shenzhen from 2010 to 2020, the paper finds a negative correlation between CEO social capital and corporate ESG performance. In addition, we also consider how the firm's market trading activity and CEO duality moderates the impact of CEO social capital on firms' ESG, and both are concluded to be positively moderated. Upon further research, we also find that (1) the positive contribution of CEO's social capital to firms' ESG performance is more significant in state-owned enterprises. (2) The negative facilitating effect of CEO's social capital on corporate ESG performance is more significant in large-scale enterprises. (3) ESG practices lead to the loss of shareholder wealth, resulting in the reduction of corporate value. The results of the study deepen the knowledge of academics and practitioners about the value-creating function of CEO social capital, and provide empirical evidence for listed companies to pay attention to and make use of CEO social capital to enhance their corporate social responsibility commitment. [ABSTRACT FROM AUTHOR]

The article analyses certain forms of business support, including grant support at the expense of public funds. In the context of constant instability and uncertainty, businesses are actively seeking alternative financial resources to carry out their activities. One of these external sources is the attraction of funds from the state and local budgets. Such support is especially important for small and medium-sized businesses. In its turn, the State (through public authorities or specialised institutions), by providing financial (grant) support, has the right to require these companies to comply with the rules and fulfil additional obligations in the context of social behaviour. It is noted that the State does not currently make full use of these tools. Given the rather difficult situation of business, the author proposes to introduce a mixed model of corporate social responsibility in Ukraine, where the principle of voluntariness will be ensured (business will independently decide whether and to what extent to adhere to high standards of socially responsible behaviour), the State will create conditions for encouraging business to behave in this way, and on the other hand, the State will carry out stricter regulation of certain types of activities. Based on the results of the study, proposals have been developed to encourage business entities to implement the principles of socially responsible behaviour. It is noted that in grant competitions, the compliance of a potential grantee with high standards of good conduct is important. The author substantiates a change in approaches to the evaluation of project applications of business entities in grant competitions. It is proved that the state, through the grant support system, should give priority and further fund only projects of businesses that implement socially responsible behaviour. It is proposed to tighten the requirements for potential grantees who are to be supported at the expense of state and local budgets. The author emphasises the expediency of introducing a special mechanism for the selection of suppliers and service providers for grant recipients, which will take into account the established integrity policy. [ABSTRACT FROM AUTHOR]

The legal regime of martial law led not only to changes in the legislation of Ukraine, but also to the activation of self-regulation of economic entities, which covers their internal organizational activities. War changes the conditions for the ethical conduct of digital business and adds certain features that should be reflected in a formalized collection of moral principles of the company. Codes of ethics are one of the important means of self-regulation of business entities in the digital economy. The digital economy is associated with the global movement of goods and services, so companies pay enough attention to the development and promotion of ethical principles and the formation of a certain collection based on them - a code of ethics. The purpose of the study is to determine the peculiarities of ethical codes in the field of the digital economy after the full-scale invasion of russia on the territory of Ukraine. It has been established that economic entities of the digital economy are obliged to take into account and enshrine in ethical codes the peculiarities of carrying out activities under the conditions of the legal regime of martial law. At the same time, it is not enough to have only the formal consolidation of ethical principles in the relevant internal documents of the company, their practical implementation is mandatory. Adherence to the norms of international law (transnational public order) is the duty of a socially responsible civilized business, which should help to recognize the ethical norms of the company, taking into account the peculiarities of the state of war. It is important that companies take responsibility, and not wait for a ban from the state, which needs time to change the regulations. It has been proven that the ethical codes should undergo changes, with the obligatory fixing of provisions: the company does not cooperate with business entities of the aggressor state and with persons who support and cooperate with them; the company does not work in the aggressor state and states that are accomplices and support aggression. Such a position should be formed not only on the basis of legislative prohibitions, but in the case of a regulatory gap, the company’s policy should be revised in order to implement such an idea to achieve the goals of the rule of transnational public order. [ABSTRACT FROM AUTHOR]

This paper critically examines the multinational oil companies' (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on addressing inequalities and empowering women for sustainable ecosystem management in the Niger Delta region of Nigeria. The paper adopts a survey research technique, aimed at gathering information from a representative sample of the population, as it is essentially cross‐sectional, describing and interpreting the current situation. A total of 768 women respondents were sampled across the rural areas of the Niger Delta region. Results from the use of logistic regression model indicate that despite women's unique and important responsibilities in the use and management of natural resources, women are typically less involved in the formal governance processes, resulting in their interests, goals, knowledge, and capabilities being both under‐represented and under‐utilized. It also shows that the MOCs' CSR using GMoU model has recorded significant success in addressing gender inequalities and enhancing the capacity of the rural women in natural resources and ecosystem management. The finding suggests that if the MOCs' CSR targeted at addressing gender issue is increased by one unit, the odd ratio is almost 13 times as high. This implies that addressing gender–related barriers and challenges and championing equitable natural resource governance leads to better livelihoods outcomes. It concludes that business has an obligation to help in solving problems of public concern. [ABSTRACT FROM AUTHOR]

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]

Although some scholars explored the heuristic-systematic information processing model in communication studies, little is known about how consumers' CSR perceptions influence CSR information processing and how the different information process strategies can affect consumers' purchase intentions. To address this research gap, this paper conducted an online survey to understand how consumers' agreements on CSR can determine their information-processing modes and subsequently affect their purchase intentions. The results suggested that higher levels of consumer agreement were associated with both systematic and heuristic information processing modes. Additionally, this study found that the positive effect of consumers' CSR agreements on purchase intention was mediated by the heuristic process, while an indirect effect involving the systematic process was not observed. Also, the moderated mediation model suggested that the indirect effects of consumers' CSR agreements on purchase intentions through the heuristic process depended on intrinsic CSR attribution. The theoretical implications and practical contributions to CSR communication are discussed in detail. [ABSTRACT FROM AUTHOR]

This research article analyzes the educommunicative dimension of the mobile apps developed by the main franchise companies in the fast food sector from the perspective of CSR. The study follows an exploratory and descriptive research design that combines quantitative and qualitative methods, namely a descriptive analysis of a sample of apps belonging to eight leading fast-food companies and focus groups, respectively. For the focus groups, 25 students agreed to participate (n = 25). They were selected based on structural criteria established to guarantee internal homogeneity and heterogeneity. The results reveal an underutilization of the educommunicative potential of mobile applications and confirm millennials' interest in the acquisition and practice of healthy habits and the use of mobile applications for this purpose. The study concludes that fast food companies must encourage and educate their publics about good eating habits and physical activity. Organizations, especially those that operate in sectors of social interest, must undertake mCSR actions to prevent and counteract social ills and meet the expectations of stakeholders. Mobile applications are excellent tools to support this endeavor. To overcome the main limitation of the study, it is necessary to complement it with quantitative research. [ABSTRACT FROM AUTHOR]

Corporate social responsibility(CSR) is becoming increasingly important in the field of corporate sustainability. However, despite the growing literature on CSR, there is a paucity of empirical evidence examining external environmental pressures. This paper aims to fill this gap by exploring the relationship between CSR and green exploratory innovation from the perspective of three types of environmental regulations: mandatory, market-driven, and voluntary regulations. Using Chinese-listed companies from 2010 to 2019 as original data, we examined the impacts of CSR on green exploratory innovation of firms and the moderating effects of the three regulations using a moderating effect model. The results concluded that CSR could significantly stimulate firms to engage in green exploratory innovation. Mandatory and market-driven regulations exhibited positive moderating effects, and market-driven regulations have a greater impact on CSR strategies. In contrast, voluntary regulations showed a negative moderating effect. Our study will be of great value to companies under external environmental pressure and will provide a new path to achieve sustainable development. [ABSTRACT FROM AUTHOR]

The objective of this study is to analyze international scientific publications related to corporate social responsibility (CSR) and higher education institutions, providing a map of the connection found in the studies published on these areas. CSR has become increasingly important for the creation of value in an organization and this study aims to understand how universities act to build a responsible approach in their management activities, education, research programs, and sustainability. To do this, we employed a three-step research approach: 1) We used bibliometric techniques to analyze 1,119 articles and present a comprehensive contextual picture of students' perception of university social responsibility research. 2) We conducted an extensive literature review demonstrating the evolution of concepts, variables, and studies. 3) A subsequent content analysis of the 10 most recent and relevant academic articles was carried out to investigate and identify potential opportunities for future research. It was possible to analyze the maps by constructing and visualizing bibliometric networks using VOSviewer. The results make it clear that growing higher education institutions need to invest in CSR to attract and retain stakeholders. The impact of social responsibility maximizes the relationship between them, having a positive impact on students' perceptions, as well as a better reputation and competitive advantage. In today's environment, there is a strong relationship between innovation and market orientation in higher education institutions, and it is necessary to identify not only the perceptions of students but also of other stakeholder groups. [ABSTRACT FROM AUTHOR]

Purpose: The study investigated the impact of perceived corporate social responsibility (CSR) on employees' turnover intention in professional team sports organizations, focusing on employee identification and co-production's role in this context. Design/methodology/approach: Data were collected from 225 employees in professional team sports organizations, with analysis conducted via partial least squares structural equation modeling (PLS-SEM). Findings: The results indicated that perceived CSR negatively impacted turnover intention. Employee identification mediated the relationship between perceived CSR and turnover intention. Moreover, co-production moderated the relationship between perceived CSR and employee identification, affecting the mediating role of employee identification between perceived CSR and turnover intention. Practical implications: Prioritizing CSR offers benefits beyond improving an organization's public image. It also plays a crucial role in enhancing internal organizational dynamics. Specifically, it helps to increase employee identification with the company, reduce turnover intentions, and promote co-production. These outcomes, when combined, lead to the development of a stronger, more cohesive, and resilient organization. Originality/value: This study provides empirical evidence of the influence of perceived CSR on employee identification and behavior within professional team sports organizations. It underscores the importance of enhancing employee identification to reduce turnover intention. [ABSTRACT FROM AUTHOR]

This study examines the impact of the perception of corporate social responsibility (CSR) on the perceptions of clients, employees, and managers in small and medium enterprises (SMEs) in Ecuador. Utilizing a combination of Structural Equation Modeling (SEM) and Fuzzy Cognitive Maps (FCM), the research addresses how CSR policies influence the various internal stakeholders of companies, identifying complex structures of interaction and perception dynamics that could impact organizational performance. This neutrosophic framework not only enhances the understanding of CSR but also promotes the development of workplace welfare policies that effectively cater to a diverse range of staff needs and expectations. SEM was used to estimate and validate the structural relationships, while FCM helped illustrate the dynamics within the CSR network, highlighting how different perceptions affect and are affected by other variables in the system. The study's findings indicate that the perception of CSR by employees and managers has a direct and significant effect on client perception, corroborating the importance of effective CSR management in enhancing customer satisfaction and overall business performance. [ABSTRACT FROM AUTHOR]

This study was conducted to determine how the implementation of green accounting and corporate social responsibility affects company profitability. The independent variables are green accounting and corporate social responsibility and the dependent variable is company profitability. Companies listed on the Indonesia Stock Exchange that are members of the Jakarta Islamic Index 2017-2021 group are the research population. The sample obtained was 8 companies or 40 observations for 5 years of observation. The approach in selecting samples is called purposive sampling. Multiple linear regression analysis was performed in this study using e-views 12 statistics. The results showed that green accounting and corporate social responsibility (CSR) have an influence on company profitability. In the 2017-2021 period, green accounting and corporate social responsibility together had a significant effect on the profitability of companies included in the Jakarta Islamic Index. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to understand why some social and environmental reporting (SER) regulations are more successful than others in modifying collective corporate reporting behaviour and expectations. More specifically, it presents a qualitative and historically informed exploration of the construction of the enabling conditions for corporate adoption of SER regulation in a national context. Design/methodology/approach: Drawing on insights from structuration theory and the sociological approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to disclose social and environmental information in a stand-alone report: Article 39 of the Spanish Sustainable Economy Law. The case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from 2008 to 2014. Other sources such as legal and policy documents, historical documents, books, press reports and field notes from attendance at technical meetings related to the phenomenon under study help inform and complement the analysis of the interviews. Findings: The analysis reveals that the agency of regulators, regulatees and other relevant actors involved in the SER regulation led to the law becoming a dead letter. However, only by examining the structural circumstances, shaped by history and socio-economic context, can the authors understand how the normative persuasion of law is constructed or undermined. Research limitations/implications: The study underscores the importance of the national context in developing corporate social responsibility (CSR) regulation and the crucial role of history. The results of this research also suggest that significant progress towards a more transformative CSR regulation cannot be achieved without the support of enabling structures/ Practical implications: Recent SER regulations (European Corporate Sustainability Reporting Directive and IFRS sustainability standards, to mention those that are gaining most traction) may not achieve sufficient compliance if those responsible for drafting them do not ensure that the conditions for the emergence of regulatory persuasion are met. Regulators must therefore have a profound understanding of how these conditions are constructed as part of a historical process inextricably linked to the social structures of the environment in which the law is to be applied. Social implications: The study reveals the changing landscape of corporate social responsibility, where scientists, academics, NGO activists and civil society organisations struggle to gain some agency in a field populated by actors, such as trade unions or employers, who were constitutive of Western industrial liberal democracies. Originality/value: This study presents an in-depth and historically grounded analysis of the dynamics involved in creating the conditions that lead to successful SER legislation in a national context. [ABSTRACT FROM AUTHOR]