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This study aims to investigate the influence of external factors identified by the Political, Economic, Social, Technological, Environmental and Legal (PESTEL) framework on corporate social responsibility (CSR) performance in Vietnamese construction firms.

The snowball sampling method was employed to gather 182 validated responses. Employing Partial Least Squares Structural Equation Modeling (PLS-SEM), the research analyzed how these factors correlate with CSR practices under institutional theory.

Results indicated that social, economic, environmental, legal and technological factors positively impacted CSR performance. Among these, social factors had the most significant effect, followed sequentially by economic, environmental, legal and technological influences. Intriguingly, political factors demonstrated no significant association with CSR performance.

The strong impact of social factors confirms that societal norms and cultural values are critical in shaping corporate behavior in Vietnam. Firms can leverage this insight by intensifying their community engagement and social investment. Additionally, the negligible role of political factors in shaping CSR suggests that firms might not need to focus heavily on political engagement in Vietnam. However, firms should remain aware of legal changes as legal factors influence CSR outcomes.

Despite CSR’s growing importance, there remains a notable research gap regarding how external macro-environmental factors influence CSR performance, particularly within the construction industry. The findings emphasize the importance of aligning business strategies with socioeconomic and environmental aspects.

While research on sustainability reporting in the construction industry has already provided comprehensive findings, the purpose of this paper is to answer the question of how construction companies anchor the topic of sustainability in their strategic and operative management control practices. The implementation of sustainable business models and sustainability strategies requires proper management control instruments or mechanisms that support the transformation process or make it possible in the first place.

A qualitative content analysis based on deductive and inductive procedures was conducted. 39 sustainability reports published by the largest construction companies in the EU were examined.

Valuable insights are provided by showing which control instruments and mechanisms are used to improve corporate sustainability performance as well as how these are linked systematically. The results show that the focus is on strategic planning, cultural and administrative controls, while short-term targets, which could set out the path to achieving the long-term sustainability goals set, are often not reported. Strategic stakeholder theory and legitimacy theory provide explanations for the use of management control practices identified.

Previous studies often focus on selected single control practices and miss holistic approaches for investigating corporate sustainability in construction companies. Furthermore, theoretical perspectives with instrumental and socio/political views on corporate sustainability help us explain the control practices applied. Moreover, practitioners, standard setters and legislators can use the findings for sustainability management or for developing standards and legislation.

The purpose of this paper is to investigate how perceived organisational support (POS) enhances the well-being of migrant workers in Taiwan by strengthening their resilience. In addition, the moderating role of ethical leadership in this association was investigated based on the conservation of resources (COR) theory.

The data were gathered from migrant workers from Southeast Asian countries, including Vietnam, Indonesia, Thailand and the Philippines with structured questionnaires during the COVID-19 pandemic. A total of 420 samples were analysed by testing the mediation and moderation model.

The results showed a significant effect of POS on migrant workers' well-being in Taiwan through the mediating role of resilience. Moreover, ethical leadership moderated the effect of POS on employee resilience and work well-being.

The sample was restricted to Southeast Asian migrant workers who were employed in industrial sectors in Taiwan. The study considered several demographic variables, including language proficiency, nationality and marital status, which could result in cultural and language biases. A cross-sectional design and self-reported data were utilised, which could potentially create common method variance biases and inflated correlations across the research variables.

The present study may be helpful to organisational leaders in the process of designing approaches for promoting a people-oriented and harmonious workplace. Employee well-being can be strengthened through employee resilience (individual factors), as well as POS and ethical leadership (organisational factors).

This study supports the use of COR theory in confirming POS as a resource that strengthens employees' resilience capabilities and work well-being. Employee resilience serves as a mediator of the relationship between POS and employee well-being. Ethical leadership serves as a moderator in strengthening the relationships between POS and employee resilience, as well as between POS and work well-being of migrant workers.