The aim of this article is to explore both the direct and indirect effect of corporate social responsibility (CSR) on corporate financial performance (CFP). Specifically, the mediating role of corporate reputation (CR) on the relationship between CSR and CFP is examined. We empirically investigate a sample of 3274 listed firms over the period 2009–2016 drawn from 25 countries located at Europe, Asia

This paper goes beyond the relationship between a bank ESG performance (ESGP) and corporate financial performance (CFP). Here, the link between ESG factors and financial benchmarks is analysed to verify whether banks may find in the market reaction sufficient stimuli (higher CFP) to adopt ESG conduct spontaneously. Using panel estimation methods on European banks listed in STOXX Europe 600, between

Despite the growing importance of responsible behavior in the healthcare sector, research on corporate social responsibility (CSR) in association with board structure is scarce. Hence, the objective of this study is twofold: (1) to test whether a board structure is associated with firm financial and CSR performance and (2) whether the CSR committee and CEO duality moderates this association in the

The impact of stakeholders' pressure and business uncertainties on the correlation between corporate social responsibility (CSR) and organizational performance within small and medium sized enterprises (SMEs) is under researched. This study aims to derive the correlation of CSR antecedents, CSR practices, stakeholders' pressures, business uncertainties, and organizational performance of SMEs in the

This study investigates how different activities of corporate social responsibility influence financial performance in the bank sector. In a sample of publicly listed French banks, we use a fuzzy set qualitative comparative analysis to show that financial performance is dependent on the type of activity. The results show that various combinations of corporate social responsibility activities and bank

This article integrates the global value chain literature with the micro organization literature on negative emotions to explore the drivers of fear and anger among supplier factory senior managers in apparel supply chains after Rana Plaza—a major industrial disaster—and their influence on decisions on CSR practices. Based on a comparative study around Dhaka and Lahore—two key apparel manufacturing

We expand previous analyses and advance our understanding of the difference in the impact on consumer purchasing behaviour between pursuing corporate social responsibility (CSR) initiatives and improving corporate abilities. To this aim, a Bayesian bootstrapping simulation is applied to selected consumer samples for 123 homogeneous choice‐based conjoint studies. We develop a simulation‐based approach

Many studies stress the importance of understanding actions within sustainable development to prevent risks brought by companies. Environment, social factors, corporate governance (ESG) as well as reputation are even more important risk factors. In turn, companies can take corporate social responsibility (CSR) actions to avoid ESG and reputational risk. The aim of the article is to analyze the role

Recent research finds that affective reactions elicited from exposure to Sustainability reports unintentionally influence investors' decisions and that this bias is mitigated through explicit assessment of Corporate Social Responsibility (CSR) performance. An unexplored implication is whether this bias can also affect lenders' decisions, where this bias may have serious unintended consequences on the

The aim of the study is to investigate whether the board of directors (BoD) diversity affect corporate social performance (CSP), an alternative measure of corporate performance based on social outcomes. The article distinguishes between a structural diversity of boards (proxied by director independence), and a demographic diversity in boards (proxied by gender diversity) and our concept of CSP. The

In recent years, greater attention has been paid to sustainability issues. Companies have received increasing pressure from stakeholders to adopt sustainable behavior and provide an adequate representation of sustainability practices. Nonfinancial disclosure has thus taken on a crucial role. In the academic field, several researchers have analyzed the effects of nonfinancial disclosure. However, limited

Consulting firms and contractors can mitigate the environmental effects of construction; however, they may disagree in their interpretations of how to address various environmental topics and the linkage between key topics and related indicators disclosed in corporate social responsibility (CSR) reports. This study investigated the linkage between key topics and performance indicators disclosed by

This study presents a bibliometric analysis of Corporate Social Responsibility and Environmental Management (CSREM) covering the period from 2003 to 2020. Data for the analysis is drawn from the Scopus database. The analysis of 875 publications reflects an admirable pursuit for intellectual excellence by the journal. It is starting with five citations in 2003; the journal has earned 6434 citations

The choice for corporate social responsibility (CSR) as a strategic tool remains a debatable issue. While past studies suggest that the financial performance of a firm is the primary driver of CEO turnover; we found that a firm's CSR performance also has a relationship with CEO turnover, a negative relationship. Consistent with the hypotheses, our findings suggest that firm's CSR performance positively

Periods of recession and economic crisis pose great challenges to companies committed to quality of work and by extension to their human resources (HR) departments. The need for adjustments can be a great opportunity for the implementation of socially responsible labour practices for the wellbeing of employees and in line with sustainable development and sustainable development goals. This study analyses

Cheema, S, Afsar, B, Al‐Ghazali, BM, Maqsoom, A. How employee's perceived corporate social responsibility affects employee's pro‐environmental behaviour? The influence of organizational identification, corporate entrepreneurship, and environmental consciousness. Corp Soc Resp Env Ma. 2020; 27: 616–629. https://doi.org/10.1002/csr.1826 The above from Corporate Social Responsibility and Environmental

Afsar, B, Al‐Ghazali, BM, Rehman, ZU, Umrani, WA. The moderating effects of employee corporate social responsibility motive attributions (substantive and symbolic) between corporate social responsibility perceptions and voluntary pro‐environmental behavior. Corp Soc Resp Env Ma. 2020; 27: 769–785. https://doi.org/10.1002/csr.1843 The above from Corporate Social Responsibility and Environmental Management

Afridi, SA, Afsar, B, Shahjehan, A, Rehman, ZU, Haider, M, Ullah, M. Perceived corporate social responsibility and innovative work behavior: The role of employee volunteerism and authenticity. Corp Soc Responsib Environ Manag. 2020; 27: 1865–1877. https://doi.org/10.1002/csr.1932 The above from Corporate Social Responsibility and Environmental Management published online on 20 March 2020 in Wiley Online

Afsar, B, Al‐Ghazali, B, Umrani, W. Corporate social responsibility, work meaningfulness, and employee engagement: The joint moderating effects of incremental moral belief and moral identity centrality. Corp Soc Resp Env Ma. 2020; 27: 1264–1278. https://doi.org/10.1002/csr.1882 The above from Corporate Social Responsibility and Environmental Management published online on 06 February 2020 in Wiley

Despite stakeholder pressure boosts companies to help achieve the sustainable development goals (SDGs), only 36% of Spanish firms have implemented a corporate strategy towards the 2030 Agenda. Furthermore, the correlation between the SDGs and corporate sustainability reporting systems has barely been studied. This research aims at identifying gaps in reporting on corporate contributions in the SDGs

This research explores how focal tea companies facilitate supply chain business model innovation (SCBMI) to meet consumer demands and achieve sustainable development. By applying a case study method and dynamic capability theory, we find that: (1) the end‐user innovation‐driven is the precondition for tea SCBMI; (2) the user‐driven innovation leads to the change of the supply chain focal company dynamic

The aim of this paper is to study the influence of corporate social responsibility (CSR) over small and medium‐sized enterprise (SME) innovation and the effect of two mediating variables, debt terms and human capital. Based on a sample of 2825 Spanish SMEs and applying a structural equations modeling, the results demonstrate that the effect of CSR on innovation is mediated by debt terms and by good

Employees' pro‐environmental behavior serves as a cornerstone in realizing organizations' sustainability initiatives. Leadership plays a vital role in shaping and nurturing the desired employee behaviors. Building upon social learning and self‐determination theories, we developed and tested a research model that investigated the mediating role of employees' green intrinsic motivation and the moderating

This paper investigates (a) the relationship between board gender diversity (FDoB) and the assurance of corporate social responsibility (CSR) reports, (b) and examines the moderation effect of ownership concentration on the FDoB and CSR assurance relationship. Logistic regression analysis is used to estimate the coefficients of the variables. The result shows a positive relationship between FDoB and

The recent EU Directive on nonfinancial information (NFI) disclosure allows Member States some discretion regarding its implementation. More specifically, it allows countries to decide whether: (a) information assurance is compulsory; (b) companies can waive NFI disclosure because of possible competitive harms (safe harbor); and (c) fines can be imposed on companies not disclosing NFI. We empirically

Past research shows how information about corporate irresponsibility that contradicts an organization's social responsibility commitments causes hypocrisy perceptions. Extant research on stakeholder engagement however, has not explained how inconsistent corporate social responsibility (CSR) information affects the perceptions of consumers strongly connected with a brand. This study investigates how

This paper develops a theory of strategic corporate social responsibility responses, by drawing on the analogy of biological species‐level adaptations of camouflage and courtship found in the natural world. In so doing, we focus on the substantive response and associated strategic motivation to engage in different types of CSR within a mainstreaming environment; and the mechanisms by which it occurs

The accounting framework of businesses massively expanded in the 1990s to triple bottom line (TBL) with consideration of social and environmental performance in addition to financial performance. To meet the challenges of expressing care to the environment as well as to internal and external stakeholders associated with society, research on investment of resources through corporate volunteering (CV)

We utilise IBM's Watson Personality Insights service to infer chief executive officers' (CEOs') Big Five personality traits and examine whether CEO extraversion, an important personality trait associated with assertive behaviour, decisive thinking, and desire for social engagement, is associated with firms' corporate social responsibility (CSR) practices. Using a longitudinal dataset of Standard &

The objective of the study is to signify the impact of corporate social responsibility performance on state‐owned and non‐state‐owned enterprises' performance. The contributive concept of CSR performance has been formulated while contemplating total tax, staff expenditure, public welfare expenditure, social cost and total equity. To contemplate with deep insight, the moderating role of innovation input

Despite the growing significance of pro‐environmental behavior in the hospitality industry, empirically derived insights into its predictors and outcomes remain unexplored. Drawing upon the theory of social exchange and social identity theory, this study investigates the impact of hotels' employees' perception of corporate social responsibility (CSR) activities on employees' voluntary pro‐environmental