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This study aims to revisit the relative importance of industry and firm level effects on corporate social responsibility (CSR), with the objective of clarifying their diverse effects on CSR.

The authors suggest that CSR is a shared strategic asset based on insights from the industrial organization and institutional schools, taking into account that there are determinants of CSR that may be operating inside the corporation according to the resource‐based view. They employ a variance components method and a sample compiled of 495 US firms from 19 industries using five‐year periods.

The study indicates that firms retain considerable self‐determinism regarding their CSR trajectories, but the latter also represent a shared strategic asset. Thus, these results combined imply that CSR needs to be examined on both levels simultaneously.

The results of this study can provide non‐governmental organizations and governmental and regulatory institutions with an indicator that explains the performance variation levels of each dimension of CSR, and can help improve tools designed to promote it. Furthermore, the authors' research provides managers with evidence of CSR variability among CSR dimensions that could help in strategic decision‐making. In addition this research can provide assistance and give perspective regarding selection criteria for investment portfolios in responsible investment funds.

The industry effect is an important factor to consider in CSR intensity. The variation in firm and industry effects on CSR strategies has not been extensively studied; hence, explaining the sources of performance differences regarding industry and firm factors is a key theoretical and empirical issue in the field of management.

Outlines the links between the three key concepts that come with power ‐ leadership, responsibility and learning ‐ and what they mean for learning organizations. Suggests that leadership needs to balance the interests of all stakeholders in any situation to be more effective; that a responsibility approach is inclusive and more concerned with long‐term issues; and finally that learning is the heart of the productive activity, quoting Revans ‐ “for any organization to survive, its rate of learning must be equal to, or greater than, the rate of change in the environment”.

The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh.

In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed.

The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices.

This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries.

This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

This paper aims to identify managerial implications for multinational corporations (MNCs) with regard to circular economy (CE) by using data on corporate social responsibility (CSR) perception in different types of market economies owing to diverse institutional contexts. These managerial implications can contribute to the linking of CSR and CE strategies for MNCs.

This is an empirical study with a mixed-methods approach using both quantitative and qualitative research elements. The varieties of capitalism (VOC) approach with its two kinds of market economies – liberal market economy (LME) and coordinated market economy (CME) – builds the theoretical foundation.

All three guiding hypotheses of the quantitative research part are confirmed, which are: there is a differing perception of CSR in the two kinds of VOC; LME corporations adopt a shareholder value perspective; and CME corporations adopt a stakeholder values perspective. Furthermore, the qualitative research part has identified several key success factors for strategically conducting CSR in nexus with CE.

The mentioned key success factors become managerial implications for MNCs aiming at strategically conducting CSR. Due to several crossing points between (strategic) CSR and CE, those implications are largely also eligible for CE.

The paper helps to propel empirical findings into a more up-to-date discourse of debate. By emphasizing that the institutional background is likely to have an effect on how CSR is perceived in different kinds of market economies, the research offers a proposition how to use CSR perception as a signpost for CE and fuel future research into this direction.

In the near future work will no longer be a place, but a range of activities that can be conducted virtually anywhere and at any time. This paper gives a comprehensive view of the critical management issues that need to be considered when providing a responsive and effective human support service to underpin a wide variety of transient work patterns, undertaken at different venues and at dispersed locations. In the future, facilities management may need to move nearer to the core of an organisation’s business in order to support the “free‐style” deployment of its human resources to working practices that are increasingly space and time flexible.

The purpose of this paper is to understand whether firms are driven by external pressure or intrinsic value to conduct green management; this study examines the effects of coercive pressure and ethical responsibility on cross-functional green strategy alignment (GSA) and green process coordination (GPC), and in turn, market and environmental performance.

Based on data from 206 Chinese manufacturers, this study empirically tests the proposed relationships using structural equation modeling.

The results highlight the role of coercive pressure in promoting both GSA and GPC that represent functional green efforts at both strategic and operational levels, indicating firms’ critical concern of obtaining external legitimacy from stakeholders. Ethical responsibility as an intrinsic value promotes GPC that demands joint working from different functions at the operational level. Besides, the authors find that GSA improves market and environmental performance, whereas GPC only enhances environmental performance.

This study adds to the knowledge of the drivers of cross-functional green management from external pressure and intrinsic value perspectives. The findings are also fruitful for practitioners and policymakers.

This study attempts to find the structural relationship between Total Quality Management (TQM) and Corporate Sustainability (CS) by analyzing the role of Innovation Capability (IC).

The authors conducted the study in the context of manufacturing industries in the Indian Micro Small and Medium Enterprises (MSME) sector. In the process, The authors attempt to throw light on the significance of TQM and IC in bringing out sustainable practices in organizations. The authors used Structural Equation Modeling with AMOS to study the relationship between TQM and CS.

The authors measured TQM through product control management, process control, vendor quality management and customer relationship improvement. We did find a direct relationship between TQM and CS, along with its three dimensions: environmental sustainability, economic sustainability and social sustainability. TQM was found to be antecedent to IC. IC, measured through product innovation, process innovation and managerial innovation, did not mediate the relation between TQM and CS. However, the link between TQM and social and environmental sustainability partially mediates through IC at the dimension level.

TQM can provide a holistic means of nurturing participation and satisfaction of stakeholders for achieving corporate sustainability and in the process, can create an innovative culture for stimulating a circular social economy.

This study fills the gap in the literature by providing a structural model that explains the relationship between TQM and corporate sustainability and highlights the role of innovation capability in achieving it.

Over the past decades, a plethora of papers have been written describing organisations' reaction to pressure on them to change their practices regarding the natural environment. These papers can broadly be classified into two groups, those research papers interested in organisations' activities and strategies to deal with environmental issues, and those concerned with the external reporting or disclosure of information regarding organisations' effects on the environment. What appears to be missing in this research is very much detailed analysis of the link between these two areas. This paper aims to address this issue.

This paper, while calling for empirical work to be carried out to investigate this link further, discusses the assumptions made about this link in previous research and then theorises what our expectations for this link might look like given our current knowledge of reporting practices, and the abundance of reporting frameworks and guidelines that currently exist.

The paper augments a model developed by Gray et al. in 1995 that suggests a hierarchy of responses to environmental pressures, within the context of organisational change. The augmentation adds an accounting element to the model by considering the reporting that organizations may undertake depending on their location in the change process.

The model provides a basis for investigation of the link between organisational change as a result of environmental pressures, and reporting. The paper suggests a number of future research projects, using the model as a basis for empirical investigations.

This paper extends an existing model to produce a comprehensive framework that provides a basis for further investigation of the relationship between accounting (albeit a broad definition of accounting to include environmental reporting) and organisational change.