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Mining activities can promote development despite issues of environmental and social impact; however, corporate social responsibility (CSR) implementation is still an issue in the industry, which has received little attention in the literature and almost none to the operational level. This paper aims to address this gap by adopting the perspective of CSR practitioners to explore the way mining companies implement CSR at site level.

This paper uses an exploratory approach with in-depth interviews to investigate site-level CSR implementation and challenges in the context of mining in Brazil.

This study identifies primary challenges in CSR implementation and several ways in which they might be addressed. To the best of the authors’ knowledge, this paper identifies for the first time two implementation-hindering aspects of the routine of CSR practitioners – excessive time spent at the office as opposed to in the field engaging in the community and a disproportionate amount of time spent on complaint management. In addition, this paper demonstrates the applicability of stakeholder theory in the CSR field, highlighting the need for increased collaboration among internal and external stakeholders to advance CSR implementation.

This study adopts the perspective of CSR practitioners, who are key stakeholders in CSR implementation, working in mining sites in Brazil, as the impact of mining can be especially marked in developing countries.

The paper aims to determine how intellectual capital development mediators aid in the development of the company. Intellectual capital management (ICM) enhancers are difficult to measure, yet there is enough information available to assess how they affect the development of an organization.

The following queries have been covered in this paper: What are the essential components that make up a firm's development? What part do ICM facilitators play in the development of the company? A methodical analysis of the literature was used to determine the ICM facilitators that propel the growth of the organization. To determine the crucial components of ICM effectiveness, a survey-based questionnaire was sent to a variety of employees in the public and private sectors of Indian organizations.

The interpretive structural modeling (ISM) provides information on the degree of involvement and illustrates how facilitators impact one another. In this paper, the ICM strategy is described in general terms and how businesses can use it for the development of the firms that boosts productivity and efficiency. The significance of human, structural and relational capital (RC) in Indian enterprises is examined in this paper. In addition to human capital, structural capital and relational capital, organizational culture, innovation and learning are all essential for putting ICM practices into practice. Specifically, these elements directly affect a business's ability to gain a competitive advantage, grow and improve organizational performance and ultimately the development of the firms.

The profiles of the respondents and the organizations to which they belong must be taken into consideration when interpreting the research's conclusions and findings. The respondents are limited to Indian organizations only.

ICM facilitators can reduce the number of complaints from customers and increase their satisfaction with the goods and services provided by Indian firms. ICM efforts may also be redirected into innovation to raise the quality of goods and services.

To improve firm development, experts who develop and implement ICM systems and processes in their respective fields might find this study useful in identifying the facilitators and developing a suitable plan for the methodical growth of intellectual capital that makes use of ISM.

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.

This study aims to examine the impact of corporate social responsibility (CSR) on customer-based brand equity (CBBE), with a focus on the mediating role of customer value cocreation (CVCC). The objective is to understand the direct and indirect links between CSR and the dimensions of CBBE (image, quality, awareness, loyalty) in the context of the luxury hotel industry, thus filling existing gaps.

This quantitative study of luxury hotel guests in Morocco used a questionnaire. After a pilot study with 10 professionals, the final version was administered, generating 204 valid responses. Purposive convenience sampling was chosen. PLS analysis was favored.

The results highlight the significant influence of CSR on the four dimensions of CBBE. Likewise, CVCC exerts a significant effect on CBBE aspects, except for brand loyalty. CVCC partially mediates the relationship between CSR and brand image, perceived quality and brand awareness. However, it does not have a significant mediating role in the CSR−brand loyalty relationship.

The study, despite its contributions, is limited to the luxury hotel industry in Morocco, raising concerns of external validity. Future research should diversify service contexts and explore the multidimensionality of CSR.

Luxury hotel managers should prioritize authentic communication to optimize their CBBE through CVCC. An inclusive and strategic approach to cocreation is essential to strengthen the impact of CSR on CBBE. Integrating CSR into customer touchpoints and human resources policies is crucial.

This study, to the best of the authors’ knowledge, enriches understanding of the complex interactions between CSR, CVCC and CBBE in Morocco and North Africa. Its originality lies in its exclusive contribution to the region’s marketing literature, broadening the field of knowledge. By exploring these relationships in the specific context of the region, it offers new perspectives to researchers and practitioners interested in CSR, CVCC and CBBE.

This research aims to determine to what extent corporate social responsibility (CSR) actions developed by bank entities in Spain improve the vulnerable customers' emotions and quality perception of the banking service. Consequently, this increases the quality of their relationship regarding satisfaction, trust and engagement.

Data from 734 vulnerable banking customers were analyzed through structural equations modeling (EQS 6.2) to test the relationships of the proposed variables.

Vulnerable customers' emotional disposition exerts a strong influence on their perceived service quality. The antecedent effect is concentrated primarily on the CSR towards the client, with a residual secondary weight on the CSR towards society. These positive service emotions are determinants of the outcome quality perceived by vulnerable customers, directly in terms of higher satisfaction and trust and indirectly through engagement.

This research contributes to understanding how financial service providers should adapt to the specific characteristics and needs of vulnerable clients by adopting a strategy of approach, personalization and humanization of the service that seems to move away from the actions implemented by the banking industry in recent years.

This study has adopted a theoretical and empirical perspective on the impact of CSR on service emotions and outcome quality of vulnerable banking customers. Moreover, banks can adopt a dual conception of CSR: a macro and external scope toward society and a micro and internal scope toward customers.

This study aims to examine whether sport companies that promote gender equality through femvertising, an advertising trend that empowers women and confronts gender stereotypes, actually support women’s rights with institutionalized approaches to challenge gender issues. Some sport brands even have won awards for their femvertising efforts, however, not all of them have modified their policies and programs to support gender equality. Sport femvertising can be a new area for CSR-washing and this study investigated this potential.

Utilizing a content analysis, this study compared sport brands' (award-winning vs non-award-winning) level of engagement in internal and external CSR activities regarding gender equality. Sport brands’ CSR attempts and number of women in leadership positions were analyzed through companies’ CSR reports, annual reports and websites.

Only few differences between two groups (award-winning vs non-award-winning) of sport brands were observed regarding their gender equality CSR engagement. In some cases, non-award-winning sport brands had a greater percentage of women in leadership and practiced more internal gender equality CSR.

This paper provides valuable information about the potential of femvertising as an advertisement, as well as CSR strategy. Results of this study broaden our understanding of how sport companies embraced this advertising/CSR technique and the repercussions. Findings provide guidance for sport marketers who seek to improve their brand image through femvertising.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

This paper investigates strategies for addressing the global challenge of food loss and waste (FLW) within the food industry. It examines the relationship between corporate social responsibility (CSR) initiatives and state regulatory interventions for reducing FLW.

This mixed method study utilizes a unique panel dataset which includes the 150 largest food industry companies in Italy, Norway and the UK. It combines quantitative data analysis with qualitative insights derived from corporate strategies and corporate communications.

The analysis reveals that food companies with an established CSR strategy and in particular companies whose CSR reports highlight their environmental and social achievements are more likely to achieve in effective FLW reduction. Additionally, national-level regulatory interventions guided by European Union waste strategies act as pivotal benchmarks and encourage stricter corporate food waste management policies.

This research underscores the significance of CSR strategies and effective state regulation in the fight against FLW and offers policymakers and businesses valuable insights enabling development of robust strategies.

By emphasizing the interplay between CSR and regulatory intervention, this research contributes to the achievement of a more sustainable and efficient global food system that addresses both economic and ethical concerns and could have far-reaching societal and environmental implications.

The paper sheds light on the interplay between CSR initiatives and regulatory interventions for tackling FLW and emphasizes their synergistic impact on sustainable practices within the food industry.

The study investigates how sustainability reporting constructs a narrative about an organization that provides its members with a reality they can accept, with the consequence of producing organizational stability.

The article reports a research engagement concerning the “backstage” of sustainability reporting in one Spanish savings bank, which the researchers engaged with for more than three years.

The article describes how sustainability reporting operates as a boundary object occupying the space between the organization’s loosely coupled systems and facilitating the cooperation of members with different interpretations of the organization. Different translations of discourses and actions ensure that the sustainability report conveys a ductile narrative that can be tailored to specific interpretations. At the same time, the editing inherent in sustainability reporting ensures that any narrative that may challenge the organization’s dominant perspective is ignored and marginalized. In this way, sustainability reporting produces a discourse that inscribes a narrative of the organization and eventually ensures organizational inertia.

The article highlights the relevance of investigating sustainability reports by exploring the backstage of their production rather than solely the final document.

In contrast to prior research that has been concerned with exploring the extent to which sustainability reporting is associated with organizational change, this study applies different lenses to show how and why sustainability reporting is implicated in the construction of the organization and the maintenance of its stability and inertia.