2.1.4. CSR towards Employees

Employees are a vital resource of a company [44]. Employees' competence is necessary and can be considered a core value of an enterprise. In cases where employees are not satisfied with their jobs, work performance is affected. The quality and quantity of products and services are prone to be reduced. Taking on CSR towards employees is necessary for a company to maintain its business and improve its outcomes [45]. The foundations of CSR should focus on employees' wellbeing [46]. There are many frameworks, such as Social Accountability International's SA8000 standard, FLA Workplace Code, etc., which provide guidance on maintaining social practices in the workplace [36]. CSR towards employees can be considered as an enterprise paying adequate salaries to their employees [47], creating safe, decent working conditions, and providing professional development and promotion opportunities to their employees [48]. It is also worth mentioning that companies must treat their employees fairly (without region or gender discrimination or abuse) as well as offer their employees adequate medical insurance [28,38,39]. The following hypothesis is assumed:

**Hypothesis 4 (H4).** *CSR towards employees has a positive impact on overall CSR.*

#### 2.1.5. CSR towards Suppliers

There is an important link between suppliers and a company in a distribution chain and that connection is key in a company's business. The reason for this is that suppliers provide a company with materials with reasonable prices and quality. If a company does not fulfill its duties towards suppliers, the materials' quality may be unreliable. Consequently, its products and services can be affected. Therefore, embracing CSR towards suppliers is of importance for a company to run its business [49]. CSR towards suppliers can be considered as an enterprise providing fair terms and conditions for all suppliers. Furthermore, enterprises must communicate openly, honestly, and confidentially, as well as comply with contractual payment terms [28]. The following hypothesis is assumed:
