Search Results (662)

The most attractive companies to work for play a crucial role in the sustainability environment. Previous studies have examined the relationship between excellent human resource management and social and environmental sustainability. The aim of this study is to investigate the relationship between workplace excellence and economic sustainability. To this end, data from the annual ranking of the Revista de Actualidad Económica of the best places to work in Spain during the period 2013–2023 have been used, where Corporate Social Responsibility (CSR) is considered a key factor. This study uses observational secondary firm-level data covering the period 2013–2023 and applies comparative descriptive and inferential statistical analysis to examine differences between firms included and not included in the ranking. The findings indicate that the most attractive companies to work for are internationalized, large in size, and predominantly operate in the financial and insurance, professional and scientific, information, and energy supply sectors. These companies show better ratios in productivity, results and value added per employee, as well as equity. However, their profitability and solvency do not show significant results over time, so it cannot be clearly concluded that there is a relationship between the best companies to work for and economic sustainability. The practical implications of this study include recommendations for the government to promote complementary policies towards sustainability in general, such as both environmental (environmental certification) and inclusive social measures, among companies demonstrating higher CSR. Full article

Translating sustainability and corporate social responsibility (CSR) commitments into operational management practices remains a challenge for organisations, including public higher education institutions. This study examines workload and capacity governance as an operational domain through which sustainability considerations can inform management-control decisions. Using a university enrolment process as an illustrative case, the mixed-method study combines process observation and time tracking, Business Process Modelling, semi-structured interviews, and P-Graph-based workload and capacity modelling. The model maximises completed enrolment cases subject to administrative capacity, processing-time requirements, process dependencies, and a 10–20% uncertainty range for case revisits. Three workload scenarios vary demand across 4400, 2200, and 1460 student cases. Results show declining completion rates as workload increases, with the paper-based second stage remaining particularly capacity-constrained. Interview evidence identifies workload concentration, rework, additional working time, and employee well-being concerns. The study contributes to sustainability-oriented management control research by showing how formal workload and capacity information can support resource allocation, capacity planning, and workload governance while connecting operational workload management with the social dimension of sustainability. The resulting case-derived framework provides a basis for examining these relationships in other administrative settings. Full article

As sports content platforms increasingly occupy a central role in consumers’ media consumption and fitness-related activities, understanding the factors that encourage sustained user engagement has become an important research concern. Although corporate social responsibility (CSR) has been widely recognized as a strategic tool for enhancing consumer perceptions and organizational reputation, prior research has focused primarily on traditional sports organizations and general commercial settings, with limited attention given to its influence within digitally mediated sports content platform environments. Therefore, this study investigates the relationships among CSR, empathy, attitude, and usage intention in the context of sports content platforms. Data were collected in Republic of Korea from 225 university students who regularly use sports content platforms. Structural equation modeling was employed to test the proposed conceptual framework. The findings reveal that CSR positively influences empathy and attitude, while empathy positively influences attitude. In addition, attitude is positively associated with usage intention. However, CSR does not directly influence usage intention, and empathy does not exhibit a direct relationship with usage intention. These results suggest that users’ continued engagement with sports content platforms is shaped more by evaluative attitudes than by direct emotional responses or perceptions of social responsibility alone. The study contributes to the literature by extending CSR research beyond traditional sports organizations into digitally transformed sports content platform environments and by identifying the psychological mechanisms through which CSR shapes user behavior in digital sports media environments. It also offers practical guidance for platform operators seeking to strengthen long-term user relationships through socially responsible initiatives. Full article

This study examines whether the presence of Corporate Social Responsibility (CSR) committees enhances firms’ likelihood of receiving sustainability awards and investigates the moderating roles of corporate sustainability strategy and environmental, social, and governance (ESG) performance. The findings indicate that firms with CSR committees are significantly more likely to receive sustainability awards, highlighting the importance of board-level sustainability governance in achieving external sustainability recognition. The results further show that firms with strong sustainability strategies and superior ESG performance are more likely to receive sustainability awards regardless of whether they have a CSR committee, suggesting that substantive sustainability practices are more influential than governance structures alone in securing such recognition. Moreover, CSR committees exert their strongest influence in firms with weak or moderately developed sustainability strategies. In contrast, their incremental contribution diminishes in firms with well-established sustainability strategies and high ESG performance, where recognition is driven primarily by strategic sustainability integration and demonstrated ESG outcomes. This study contributes to the corporate sustainability and governance literature by demonstrating that while CSR committees enhance firms’ prospects of obtaining sustainability awards, their effectiveness depends on the extent to which sustainability is embedded within corporate strategy and reflected in ESG performance. Full article

Integrating Corporate Social Responsibility (CSR) into business strategy requires organizational practices that convert sustainability- and stakeholder-related intentions into measurable and managerially usable information. This study examines whether distinct Business Performance Measurement (BPM) maturity profiles can be identified among hospitality SMEs and how these profiles are associated with sustainability- and stakeholder-oriented measurement practices. BPM maturity is defined as a multidimensional organizational capability reflected in the breadth, integration, monitoring, interpretation, and use of performance information, rather than merely in the possession of a formal measurement system. Using cross-sectional survey data from 600 decision-makers in Hungarian and Romanian accommodation and food service SMEs, the study applies Principal Component Analysis and Two-Step Cluster Analysis. Three profiles emerge: Integrated, Transitional, and Low BPM Maturity. Firms in the Integrated profile report broader use of financial, customer-related, employee-related, sector-specific, and sustainability-oriented performance information, whereas firms in the Low profile report more limited measurement practices. Sustainability- and development-related measurement practices provide the strongest relative contribution to profile differentiation in both national models. The findings demonstrate systematic associations between BPM maturity profiles and sustainability- and stakeholder-oriented measurement practices. They are consistent with the theoretical interpretation that BPM maturity may provide organizational conditions supporting the operationalization of responsible management intentions. However, the cross-sectional design does not establish causal direction, and the study does not directly measure formal CSR implementation or sustainability outcomes. Full article

Retaining population is a core condition for the long-term sustainability of rural communities, yet rural out-migration is often treated merely as evidence of local development failure. Agriculturally productive regions may continue to lose population even when output, corporate activity, and local services improve, which raises the question of what kinds of rural development are demographically sustainable. This study examines that puzzle in Akmola, Kazakhstan, a major grain-producing region surrounding Astana. It asks how corporate social responsibility (CSR), rural amenities, economic vitality, and agricultural dependence are associated with net migration across rural districts. The question is important because CSR and agricultural modernization are frequently expected to support rural communities, yet their demographic implications depend on whether they generate broad local opportunities or mainly improve services and production capacity. Using an unbalanced district-level panel of eight rural districts from 2010 to 2023, the study estimates PLS-SEM models under alternative measurement specifications and compares the results with fixed-effects panel estimates and PPML (Poisson) gross-flow models. The findings show that economic vitality is associated with population retention or attraction, while agriculture-oriented development is associated with out-migration. Amenities generally support the retention-oriented interpretation, and CSR is more consistently associated with amenity provision than with migration directly. These patterns suggest that the sustainability of rural communities depends less on agricultural output or CSR-funded services in isolation than on economic diversification and enhanced local livability. Full article

This study examines the role of the ethics of responsibility at individual, societal, and institutional levels and explores its potential to address the ethical challenges of the contemporary world. This ethical framework requires individuals and institutions to consider not only their own interests but also the long-term societal and environmental consequences of their decisions. The study explores how this approach provides guidance in the contexts of technological innovations, environmental crises, and globalization. Technological developments are presented as a domain that both expands the scope of ethics of responsibility and introduces new ethical challenges. It is emphasized that artificial intelligence (AI) systems may give rise to issues such as bias, data privacy violations, and the spread of misinformation through digital platforms. In this context, the necessity of designing “fair AI” and ensuring that digital platforms operate in alignment with ethical principles is emphasized. From the perspective of environmental sustainability, it is stated that while individual efforts, such as recycling and energy conservation, are important, institutions must focus on large-scale initiatives, such as carbon-neutral targets and circular economy models. The article also addresses the criticisms and challenges associated with implementing this framework. The subjective nature of ethical principles and the conflict between diverse cultural values make the universal adoption of this approach difficult. Additionally, the prioritization of individual interests within the capitalist system and the inadequacy of global cooperation are seen as major obstacles to the practical application of ethics of responsibility. This situation underscores the importance of both individual awareness and institutional policies. In conclusion, this framework is presented as an important guide capable of addressing the complex issues of the contemporary world. It is argued that the broader application of this approach is essential in areas such as technological advancements, environmental crises, and global inequalities. Fulfilling the ethical responsibilities of individuals, institutions, and the international community is critical for creating a more equitable and sustainable world. Full article

The study investigated the relationship between female board representation and corporate social responsibility (CSR) in Thai firms in the period between 2015 and 2021. We examined whether a higher proportion of female directors would enhance CSR and sustainable corporate development. The findings provide no empirical evidence of a relationship, suggesting that female board representation may not influence CSR in Thailand. The role and impact of female directors appear to be indirect and complex, making it difficult to assess and quantify their contribution to CSR. We also examined whether female chief executive officers (CEOs) and/or chief financial officers (CFOs) moderate the relationship between female board representation and improved CSR. The findings do not support this hypothesis, suggesting that female CEOs and/or CFOs do not moderate the relationship between the presence of female directors and CSR. The presence of a female CEO or a member of a minority group in a firm may not be enough to influence the company’s charitable giving decisions. This study contributes to the corporate governance and CSR literature by examining how female board representation and female executive leadership jointly shape ESG performance and disclosure in an emerging market context, and by distinguishing between performance-based and disclosure-based ESG outcomes using two major global databases. Full article

This study examines how Corporate Social Responsibility (CSR) can contribute to the development of a responsible governance orientation in hotel companies located in inland tourism destinations through internal organizational capabilities. Unlike approaches focused primarily on the external dimension of CSR, this research directs attention to the internal mechanisms that enable responsible commitments to be transformed into ethical, verifiable, and sustained management practices. Drawing on stakeholder theory and the resource-based view, the proposed model analyzes the effects of ethical organizational design, internal CSR implementation, and accountability and evaluation mechanisms on responsible hotel governance orientation. The empirical analysis is based on a sample of 112 hotel managers in Extremadura, Spain, and uses partial least squares structural equation modeling (PLS-SEM), complemented by a multigroup analysis based on hotel category. The results show that ethical organizational design is the model’s primary antecedent, positively influencing internal CSR implementation, accountability and evaluation mechanisms, and responsible hotel governance orientation. Internal CSR implementation and accountability and evaluation mechanisms also act as explanatory pathways linking ethical structures to responsible governance. The multigroup analysis reveals distinct patterns across hotel categories, particularly in the relationships associated with ethical organizational design. At the practical level, this study offers guidance for strengthening responsible management in hotel companies through ethical structures, internal training, and continuous monitoring and improvement systems. Full article

This study examines the relationship between corporate social responsibility (CSR) and financial performance (FP), measured by return on equity (ROE), and evaluates the moderating role of intellectual capital components, human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE), in Philippine-listed firms. A longitudinal panel design was employed using 138 firm-year observations from Philippine Stock Exchange Index (PSEi) companies from 2019 to 2024. CSR was measured through an Environmental, Social, and Governance (ESG) disclosure index based on sustainability and governance reports. Intellectual capital (IC) was operationalized using the value-added intellectual capital (VAIC) framework. Hierarchical moderated panel regression was conducted, with robustness checks using fixed- and random-effects models, Hausman tests, and cluster-robust standard errors. CSR shows a negative but non-robust association with ROE, indicating short-term cost implications in an emerging market context. Among IC components, although CEE exhibited the largest interaction effect in the pooled regression models, its moderating effect was not supported by the panel robustness analyses. HCE shows a positive but less stable effect, while SCE is not significant. Moderation results are limited; HCE weakens the negative CSR–ROE relationship in baseline models but loses significance under robust estimation. CEE shows inconsistent moderation, and SCE has no moderating effect. Disaggregated analysis indicates that environmental and social disclosure dimensions drive the negative association between ESG disclosure and ROE., whereas governance is neutral to slightly positive. Firms should align CSR with resource capabilities, emphasizing capital efficiency and human capital to mitigate costs. Policymakers should support firms beyond disclosure mandates. This study provides longitudinal evidence from an emerging market, showing that CSR value is conditional on resource efficiency rather than inherently beneficial. Full article

This study examines whether the emissions-management performance of European listed firms is associated with geographical proximity and firm-level financial and governance characteristics. Using cross-sectional data for companies included in the STOXX Europe 600 index in 2023, the analysis combines spatial econometric models with a DBSCAN clustering approach to estimate direct and spillover effects and identify localized eco-spatial clusters. The results show significant spatial dependence and confirm that firms are more likely to achieve environmental outcomes similar to those of their neighbors operating in the same sector. Firm size, profitability, corporate social responsibility (CSR) committees, emissions reduction, and sustainability-linked executive compensation policies are positively associated with the emissions score, while CSR committees and sustainability-oriented policies also display significant spatial spillover effects. Overall, the findings are consistent with organizational learning and institutional convergence mechanisms and highlight the importance of considering localized spatial interactions when examining firms’ emissions-management performance. Full article

This paper explores the relationship between institutional governance quality (IGQ), digital transformation, and corporate social responsibility (CSR) performance in a fragile institutional environment. The study employs an unbalanced panel dataset comprising 473 firm-year observations from firms listed on the Palestine Exchange over the period 2014–2024 and uses fixed-effects regression analysis, robustness tests, and System GMM estimation to ensure the reliability of the findings. The results reveal a significant and robust positive association between institutional governance quality and CSR performance, indicating that higher levels of governance quality are associated with greater corporate engagement in CSR activities. Furthermore, the baseline fixed-effects results show that digital transformation significantly strengthens the positive relationship between institutional governance quality and CSR performance, suggesting that technological progress enhances transparency, information exchange, and institutional monitoring, thereby improving the effectiveness of governance mechanisms in promoting CSR. Robustness tests confirm the stability of the baseline findings, while the dynamic System GMM estimation provides additional evidence after accounting for endogeneity and the persistence of CSR performance. These results indicate that CSR performance exhibits strong persistence over time and that the moderating role of digital transformation becomes more nuanced under a dynamic specification. The study contributes to the literature by providing empirical evidence from a fragile emerging economy that remains underrepresented in governance and CSR research. In addition, the findings offer important policy implications by highlighting the complementary roles of institutional governance quality and digital transformation in promoting CSR and supporting sustainable digital transformation in developing economies. Full article

As sustainability reporting increasingly supports financial innovation by facilitating ESG-oriented investment, sustainable finance, and more informed capital allocation, understanding the governance factors associated with corporate social responsibility (CSR) disclosure has become increasingly important. This study examines the association between board of directors’ foreign experience and CSR disclosure among non-financial listed firms in Vietnam. Drawing on Upper Echelons Theory and Legitimacy Theory, the study argues that directors with international education and/or professional work experience possess broader governance perspectives, greater familiarity with global sustainability practices, and stronger awareness of stakeholder expectations, which may be associated with more transparent CSR disclosure. The study is based on a sample of 499 non-financial firms listed on the Ho Chi Minh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) during the 2015–2019 period, comprising 1185 firm-year observations. Information on board of directors’ foreign experience was manually collected from annual reports, corporate governance reports, and company websites. The findings indicate that board of directors’ foreign experience is positively associated with both the extent and quality of CSR disclosure. The study contributes to the corporate governance, sustainability, and financial innovation literature by providing one of the first empirical examinations of the relationship between board of directors’ foreign experience and CSR disclosure in Vietnam. The findings also offer practical implications for firms, investors, and policymakers seeking to strengthen sustainability reporting, improve transparency, facilitate access to sustainable finance, and promote innovative governance practices in emerging and transition economies. Full article

Over-the-counter (OTC) hearing aids offer a cost-effective solution for adults with mild-to-moderate hearing loss, whereas their market penetration remains low despite regulatory support and technological advancements. In this paper, we analyze OTC hearing aid patients’ behavior and experiences of integrating them into sustainable healthcare logistics across China. As an econometric toolkit, we use multiple linear regression models for the purpose of predictive modeling and hearing aid policy formulation. The focus is on patient awareness and attitudes towards the role of corporate social responsibility (CSR) in shaping sustainable purchase decisions. This study also examines the challenges related to insufficient Chinese hearing-impaired patients’ understanding of some trusted sales channels (TSCs) like digitization-driven platforms. The outcomes show that CSR initiatives increase purchase intention. In contrast, we observe that reliance on non-traditional TSCs may be associated with failure to build patient confidence in comparison with hospital-recommended brands of OTC hearing aids. From a strategic healthcare economic perspective, we highlight the potential of the healthcare market with a growing aging population and rising demand for equitable hearing solutions. The transferable framework provides insights for policymakers regarding healthcare accessibility and affordability in China to bridge the gap between market offerings and patient needs. Full article

Digital activities of statutory bodies are an emerging area in environmental governance and green information systems (Green IS) research. Copyright societies in India, under Section 33 of the Copyright Act, 1957, are crucial gatekeepers of the cultural economy and manage royalties on behalf of millions of creators through vital web portals. In this study, we examine the interface between their statutory role and digital environmental accountability, filling a research void at the interface of information management, sustainability, and policymaking. The researcher undertook website carbon auditing to determine the emissions of all seven registered copyright societies and found that 66.7% have high-emitting websites, with an average emission rate of 2.49 g CO₂ per page view, compared to the benchmark of 0.615 g CO₂ per page view for compliant websites. Significantly, there is a policy void: while societies are subject to detailed rules on financial and tariff matters, there is no statutory requirement on the sustainability of their digital operations. Our analysis shows that green hosting is insufficient and that there is a risk of symbolic compliance, thereby extending Green IS theory to statutory digital ecosystems. The researcher recommends theoretically informed interventions that include amending the Copyright Rules to require digital carbon statements, using existing corporate social responsibility (CSR) requirements, green procurement, and developing a Green IS governance model that is applicable to digital infrastructure in the public sector. Full article