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In recent times the government has emerged as an enabling and empowering facilitator promoting the adoption of corporate social responsibility (CSR) by businesses to leverage economic competitiveness and growth. India provides a unique context to explore the mandated role of government in relation to CSR specifically within the context of understanding its effective use to resolve grand challenges which the country is facing at present. Grand challenges are complex social, economic and environmental problems which require innovative and collaborative solutions. In this chapter we explore extant secondary data, related to CSR and Sustainable Development Goals (SDGs) to examine whether mandatory CSR implementation which has been unfolding in India over the last few years has been effective in addressing India's grand challenges. Specifically, it focuses on the role of the Indian government, at the national and state levels, in directing CSR activities towards the SDGs.

This study aims to contribute to the debate about the place of corporate taxation in corporate social responsibility (CSR) by reviewing the present state of research, offering a comprehensive understanding of the content and dimensions of corporate tax responsibility (CTR) and discussing further developments in research and action.

The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books.

The analysis unfolds and discusses the construct of CTR and proposes a unified conceptualisation that elucidates for what firms are (or should be) held accountable on tax matters and the different dimensions (i.e. instrumental, political, integrative and ethical) which justify greater tax responsibility and enable its achievement.

The results can provide companies with practical guidance to enhance their tax responsibility and can give stakeholders and policymakers suggestions for new mobilisation strategies to achieve more responsible tax behaviour.

Corporate tax payments are a fundamental dimension of CSR, as they fund public goods and services and reduce the unequal distribution of wealth. Providing a more structured understanding of CTR, this paper can contribute towards attaining more responsible tax outcomes which can better serve and benefit the whole society.

This study offers a structured overview of the present state of tax research in CSR, while providing a comprehensive understanding and conceptualisation of the construct of CTR, thus enabling scholars to situate their work and develop further relevant research in this field.

The purpose of this paper is to discuss the different approaches to the corporate reputation construct, in order to identify a comprehensive definition that can be used for measurement purposes, gaps identified by previous literature identified.

This is a theoretical essay. The authors analyzed studies that involve the relationship between corporate reputation and organizational performance, and the attributes of national and international corporate reputation ratings.

The authors identified a more comprehensive definition for the reputation construct, and indicated courses for the construct’s measurement, by considering: the judgment by the stakeholders (internal, suppliers, clients and the financial market); periodical evaluations under different organizational perspectives; attention to theoretical assumptions, among other aspects.

The study is a theoretical paper that presents that the research field has many definitions that cannot be used interchangeably. It indicated how the reputation construct should be operationalized for measurement purposes. This study presented a reflection on the relationship between corporate reputation and performance, showing that it is not a settled topic in the academy.

The study advances the understanding of the reputation construct measurement, considering the adopted definition and the discussion of the attributes of the main ratings on corporate reputation. The adoption of a measurement method that takes into account the definition used in this study and the features of the methodologies discussed will improve the corporate reputation assessment.

Literature indicates that a good corporate reputation can affect organizational performance and the inverse relationship is also true. As a social implication, it is extremely relevant to improve the understanding the definition and measurement methods of this construct.

This study discusses one of the most important intangible resources for organizations, contributing to the understanding of the difference between the market value and the book value of public companies. Besides it should be considered that there is one lack of a definition directly related to the measurement of the reputation construct in the literature, a gap in which this study contributes.

This paper aims to examine the moderated mediation effect of the lack of students’ socialization (as one of the COVID-19 consequences) and the university reputation on the relationship between the service innovation and students satisfaction. The relationship between students satisfaction and their loyalty is also examined.

This study adopts a quantitative research approach, whereas the study population consists of all universities’ students in Lebanon. Data were collected from 201 students, elected depending on snowballing sample technique. A questionnaire was used to gather data, whereby partial least squares structural equation modeling was used to check the proposed scales validity and the relationships between the study variables.

The findings reveal a significant direct effect for university’s service innovation on students satisfaction and an indirect effect through the mediation role for university reputation. Moreover, an evidence for weak negative significant effect for lack of socialization on students satisfaction exists. Whereby, lack of socialization does not moderate the relationship between university service innovation and students satisfaction. Finally, students satisfaction has a significant positive effect on their loyalty.

This paper advances the service innovation literature in the higher education sector. In addition, the paper might be the first paper to address the influence of lack of socialization as one of the COVID-19 consequences on students satisfaction. Furthermore, areas for future research are suggested.

This paper aims to identify and conceptualize a set of relational capabilities that school libraries in the Alentejo region of Portugal develop for acquiring new knowledge that exists externally in the wider community.

A qualitative research design operationalized via case studies was followed for the empirical analysis. Empirical findings are based on the analysis of the 84 narrative reports submitted by school libraries as part of a national performance evaluation exercise that took place between 2010 and 2012. Data analysis followed the techniques of inductive data categorization, within case-analysis, and cross-case analysis.

The exploration of the relational capabilities that school libraries in the Alentejo region of Portugal develop for acquiring new knowledge that exists externally in the community resulted in the identification of relationships that school libraries in the region have established to acquire new knowledge: connecting with and supporting organizations committed to civic engagement; facilitating discussions about challenging issues through strategic partnerships; convening community conversations to identify shared concerns and solutions; and embracing local culture to foster endogenous development.

The ability to seek and recognize the value of new and external knowledge, assimilate it and apply it to organizational ends has been traditionally linked to the concept of absorptive capacity. While absorptive capacity literature in business settings is prolific, literature that focuses on school libraries’ ability to identify and explore external knowledge and applying it to improve their performance is scarce. Focusing on the specific context of the Alentejo region of Portugal as an archetypical rural area, this paper identifies how knowledge existing externally in the community is absorbed by rural school libraries through specific relational capabilities that reflect school libraries’ community orientation and engagement in participatory processes that develop social resilience.

The purpose of this paper is to examine how and why disclosure of corporate social responsibility (CSR) information was influenced by independent directors in Japan and the USA.

The author used a pooled cross-sectional data set of 498 Fortune Japanese and American firms between 2006 and 2011 and fixed effects estimation method. The author analysed the results by employing a comparative approach between the two national contexts.

This study found that independent directors in Japanese firms had a significant positive effect on CSR disclosure whilst no evidence was found in the US firms, although the proportion of independent directors on American boards traditionally and largely outnumbers that of the Japanese counterparts.

The study results offer an insight that independent directors could be evaluated in terms of effectiveness and efficiency in CSR disclosure. The findings support the stakeholder theory in Japanese globalised companies while challenging the theory in the US context, thereby calling for further research into the stakeholder engagement models, particularly in the USA.

The purpose of this paper is to identify what attention science pays to CSR communication for the process of career orientation and employer decision-making by the critical sought after top talent.

The review is structured as a systematic literature review of the CSR–HRM intersection. In 11 EBSCO online databases one of several “CSR-terms” was combined with one of several “HRM-terms”.

Although CSR has long been recognized as a relevant factor for organizational attractiveness (Greening and Turban, 2000) and talent attraction and its importance is reflected in the ongoing “war for talent” (Chambers et al., 1998) in which (prospective) leaders are considered a critical human resource for corporate success (Ansoff, 1965), few contributions are focusing on successfully recruited future leaders/high potentials.

There is a knowledge gap about the importance of CSR in high potential recruiting, which influences both resource-strong decisions on the company side and the communication behavior of applicants. Companies only know about a general CSR relevance for employees and applicants. Accordingly, no attention-optimized CSR communication can take place. In the highly competitive battle for the attention of high potentials, this leads to undifferentiated communication formats. At the same time, high potentials may not receive the CSR information of interest to them from an employer at the relevant time and therefore cannot present an optimal fit in the cover letters and thus cannot prove themselves as ideal candidates.

CSR is not only an obligatory field of communication for companies, but also a special opportunity in recruiting the young value-oriented generations Y and Z. The research on CSR communication in the course of their career decision has not been covered in a review so far, the research situation is thus explicitly addressed for the first time and practical implications for the post COVID-19 employer brand and recruiting communication are addressed.