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This study aims to investigate the influence of CEO’s only-child status on corporate social responsibility (CSR) practices. It seeks to extend the understanding of upper echelon theory by examining unexplored CEO characteristics and their impact on CSR decisions.

The paper uses manually collected CEO family information and Chinese Stock and Market Accounting Research data as a basis to examine the influence of CEOs’ early-life experiences on their engagement in CSR activities. The study applies attachment security theory from developmental psychology and uses upper echelon theory, particularly focusing on CEOs’ only-child status. A comparative analysis of philanthropic donations between CEOs who are only children and those who have siblings is conducted. The study also examines the moderating effects of corporate slack resources and CEO shareholdings.

Preliminary findings suggest that CEOs who are only children are more likely to engage in CSR compared to their counterparts with siblings. However, the difference in donation amounts between the two groups tends to attenuate with decreased slack resources and increased CEO shareholdings.

To the best of the authors’ knowledge, this research represents the first attempt to investigate being the only child in one’s family and the CSR-related decision of CEOs, which extends the upper echelon theory by introducing the family science theory into the management domain.

Purpose: This research discusses the importance of corporate social responsibility (CSR) and its link to a financial performance metric called net interest margin (NIM) in the context of non-banking financial companies (NBFCs). CSR initiatives can lead to long-term sustainability and improved financial performance, attracting investors seeking to align their investments with their values.

Need for the Study: The research composes portfolios based on financial companies’ CSR performance and NIM ratios to help investors understand the difference between CSR and financial performance, making investment decisions based on their portfolio goals and values. Striking a balance between sustainability and the financial performance of financial companies, will help investors find a suitable balance between portfolios for investment purposes.

Methodology: The authors used data from 55 financial companies for daily returns from 2014–2015 to 2021–2022 and used descriptive statistics to measure the performance of portfolios.

Findings: The findings suggest that financial companies in India have improved their CSR scores over time, indicating an increased focus on integrating socially responsible practices into their operations. The data also show that NBFCs are catching up with banks regarding CSR scores, and some NBFC portfolios even outperform banks regarding returns. However, the study also highlights the need for some companies to focus more on CSR and business operations.

Practical Implications: The results serve as a benchmark for financial companies to assess their relative CSR performance, highlighting the need for companies to focus on integrating socially responsible practices into their operations and guiding areas where companies can improve.

This study aims to examine the perception and practices related to Corporate Social Responsibility (CSR) implemented in Small and Medium-sized Enterprises (SMEs), focussing on small hotels in London.

A qualitative research design comprising detailed semi-structured interviews was employed with 12 small hotel owner-managers in central London and its outskirts. The study adopts a social constructionist approach to explore CSR perspectives and practices, along with a social capital framework to investigate how CSR is perceived at the individual level and consequently manifested into CSR practices.

The findings indicate that a small hotel’s implementation of CSR is influenced by long-term versus short-term considerations, as well as socio-economic and socio-political conditions. Individual-level factors, like hoteliers’ CSR conceptualisation and personal and business values, affect CSR adoption in small hotels. Lastly, institutional-level factors, such as ineffective institutional participation and the hotelier’s cultural background against the cosmopolitan context of a big city, have contributed to a muted response to socially responsible issues.

This study was conducted with a limited sample of 12 participants from small hotels in London and its outskirts, which may limit the generalisability of the findings. Future research could enhance these findings by involving a larger and more diverse group of participants from various urban areas, potentially employing a quantitative research approach for broader applicability. This study’s insights can guide policymakers in educating small business owners on CSR benefits and implementation. It also proposes how governments could encourage sustainable practices among small hotels seeking to enhance their reputation. Moreover, these findings enable small businesses to develop their stakeholder strategies for greater CSR initiatives.

This study integrates social capital theory into investigating CSR in small hotels in London, broadening the literature on CSR perception and integration, particularly in SMEs and the hospitality sector.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

This study investigates the impact of corporate social responsibility (CSR) on corporate innovation. We selected the listed nonfinancial firms of South Asian Economies. The sample of the study comprised a total of 426 listed manufacturing firms of South Asian Countries for period spans 10 years from 2012 to 2021. In this study, descriptive statistics, multicollinearity diagnostic tests, correlation analysis and two-step dynamic panel system generalized method of moments (GMM) were applied to analyze the data. CSR measured with three proxies' social indicators, environmental indicators, and CSR composite index of social and environmental indicators. However, corporate innovation is captured with number of citations received in a year and number of patents filed in the year. Overall, findings of the study using all measures of CSR shows that CSR significantly and positively related with corporate innovation. Our results find support for CSR-innovation view with all measures of CSR. The findings suggest that the current study is helpful for managers, regulators, policymakers, and researchers. For managers, the study helps them to make the CSR and innovation decision. The policymakers should take appropriate innovative decision while considering factors such as CSR. This study can also be extended by considering this study for developed and emerging economies sample.

The sharing economy has evolved as a result of the diffusion of information and communication technology and facilitates collaborative consumption and production otherwise known as value co-creation. The present research aims to explore the consumer responses to value co-creation in sharing economy such as satisfaction, brand preference and enduring buyer–platform relationships, amid consumer's CSR concerns.

Drawing on the sharing economy and value co-creation literature and rooted in the stimulus-organism-response framework, an online panel data provider was employed to recruit 393 actual sharing economy consumers from the United States. Empirical analyses are performed using structural equation modeling through Amos, version.27.

Findings confirm that value co-creation intentions contribute to consumers' satisfaction, brand preference and sustainable social relationships in the sharing economy. As expected, heightened concerns of corporate social responsibility (CSR) led to decreased consumer satisfaction with the sharing economy platform.

The study contributes to the digital sharing economy literature by emphasizing the role of CSR perceptions for building long-term relationships (buyer–platform relationships) where value co-creation is crucial.

Introduction: Sustainable human resource management (SHRM) as a practice is nowadays seen as an essential factor contributing to an individual’s and organisation’s growth. At the organisational level, the people concerned face many pressures to inculcate SHRM practices from various authorities and stakeholders.

Purpose: This chapter explains SHRM as a concept through an extensive literature review along with the evolutionary stages and multi-lateral perspectives of SHRM. The factors affecting this concept are Economic, Social, and Environmental; its driving forces like Employees, Government and Market Pressure; Employee Outcomes, namely Employee retention, satisfaction, motivation and Employee Presence; Organisational outcomes – Business level, Workers’ satisfaction, improved environmental outcomes better correlations, etc.; and value created by SHRM in terms of both employee and organisation are thereby explained.

Methodology: A specific procedure has been employed since the chapter has been based on literature review. The process of systematic literature review has been followed, which lays down the process followed by the authors – right from the Scope Formulation to the Illustration of Conceptual Framework.

Findings: A conceptual model is represented as a basis of the literature review, which the organisation can use and apply to develop SHRM practices, and finally, the precise effects of the research findings are suggested alongside ideas for future research.

The purpose of this study is to review university social responsibility (USR) using a well-known quantitative approach of bibliometric analysis. Compared to corporate social responsibility (CSR), USR is in its infancy stage, requiring further exploration of its meaning and impact toward higher education institutions (HEIs).

A total of 306 publications and 9,530 cited references were retrieved from the Web of Science database. Bibliographic coupling analysis was applied to uncover present themes, while co-word analysis was used to predict future trends.

Findings suggested that themes are centralized toward the impact of USR on HEIs. USR is important for HEIs to attain excellence in today's challenging business environment.

USR could develop HEIs into world-renowned institutions by establishing a good reputation and engaging with the broader community, locally and internationally. USR is regarded as HEIs' new value proposition in marketing its brand within the competitive environment in higher education.

This study is the first that reviews USR by extracting the knowledge structure and providing visualization on the implicit themes of the subject interest.

To achieve sustainable development objectives, managers are encouraged to implement best practices in corporate social and environmental responsibility within their establishments. The main objective of this chapter is to assess the quality of environmental, social, and governance (ESG) communication for Moroccan financial institutions. This chapter is devoted to the content analysis of the annual reports of 14 financial institutions listed in Morocco regarding ESG strategies between 2017 and 2021. The reference assessment tool we used is the Global Reporting Initiative (GRI) standards (2016), based on six principles. Each principle contains requirements and guidance on how to apply it. These principles are summarized in the following: Accuracy, Balance, Clarity, Comparability, Reliability, and Timeliness. The sample is composed of 14 financial institutions listed on the Casablanca Stock Exchange. After checking the content of the annual reports of listed Moroccan financial institutions, we detected several shortcomings in Corporate Social Responsibility (CSR) reporting behavior. Companies avoid disclosing information about negative events and performance. We saw this as a bad sign for stakeholders. The results showed a significant gap between the GRI standards and the content of the annual reports. These weaknesses mainly concern accuracy, comparability, and, timeliness, hence the need to carry out corrective measures to improve the quality of ESG practices within Moroccan financial institutions. One of the limitations of this research is its focus on financial institutions. However, it is possible to broaden the scope of the research by assessing the quality of ESG communication for nonfinancial companies.

This study aims to determine whether socially friendly business strategy impacts social sustainability performance and, if so, whether social management process and spiritual capital act as mediators and moderators of the relationship.

This study uses a comprehensive research framework consisting of the mediation and moderation relationship among four constructs, namely, socially friendly business strategy, social management process, spiritual capital and social sustainability performance. A total of 433 owners/managers of micro, small and medium-sized firms (MSMEs) in the Indonesian province of East Java took part in this study, and the data were gathered using a survey method. The resource-based view, stakeholder theory and partial least squares structural equation modelling are all used in this study to evaluate and explain the hypotheses.

The results show that both socially friendly business strategy and social management process positively affect social sustainability performance. Further analysis reveals that spiritual capital moderates the effect of socially friendly business strategy on social sustainability performance. Second, social management process mediates the influence of socially friendly business strategy on social sustainability performance in part.

The current study has limitations. First, it restricts the scope of its sample to MSMEs in Indonesia’s East Java Province. As a result, it also restricts its generalizability, and care must be used if the findings are applied to other types of organizations and geographic areas. Second, some survey participants needed help to complete the online questionnaire. As a result, collecting the data were less successful than anticipated. This study has significant implications for the development of the stakeholder theory, particularly in elucidating the mechanisms by which socially responsible corporate strategies, social management practices and performance in terms of social sustainability are affected.

The findings provide a comprehensive guidance for owners/managers in reorienting their business strategy, managing the social management process and building their spiritual capital to achieve social sustainability performance. It provides materials for researchers and students who are interested in studying the subject matter.

MSMEs have a significant role in society. The welfare of society will therefore increase if social sustainability performance is successful. The overall model of social sustainability performance improvements and its antecedents are presented in this study.

To the best of the authors’ knowledge, this study is among the first attempts to explore the general model of improving social sustainability performance using four constructs that are rarely used in previous studies. It also uses a new data set and research setting in Indonesia as one of the emerging countries.