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This study aims to provide archival evidence on the impact of board characteristics on corporate social responsibility (CSR) monetary performance and how they interact with the COVID-19 pandemic in the context of CSR monetary performance.

This study analyzes listed companies in Oman’s capital market from 2016 to 2021, using pooled ordinary least squares and unique CSR performance measures such as budgeting and spending.

The study finds that companies with more expertise and frequent meetings are more likely to allocate a larger budget for CSR activities. However, this does not apply to larger boards or to independent directors. During the COVID-19 pandemic, the effect of independent directors on CSR budgeting and spending is more pronounced, and boards with more expertise and meetings show a negative interaction with the pandemic. The interaction of board characteristics with COVID-19 in terms of CSR monetary performance varies depending on company size. Board independence and expertise show a significant reaction to COVID-19 infection and death cases when setting CSR budgeting and spending.

The findings of this study are stimulating, but stem from an emerging country with unique cultural and institutional characteristics. Methodological issues were also encountered during the analysis, so readers should exercise caution when applying the results to other settings.

This study highlights board involvement in deciding a company’s CSR investment, as it was believed that chief executive officers are considered responsible for CSR activities. Additionally, this research underscores the significance of incorporating the financial aspects of CSR into reporting.

This study examines the seldom explored relationship between corporate boards and CSR monetary aspects during regular and irregular times, offering theoretical and practical insights that benefit multiple stakeholders.

The purpose of this paper is to review the corporate social responsibility (CSR) concept in Egypt via six sub-purposes which are the operational definition, activities, corporations’ strategic direction, budgeting and drivers for and obstacles against CSR alongside the implications of the January 25th 2011’s revolution on the concept.

This research is a perception study adopting a mixed methodology. A sample of 20 corporate managers undertaking CSR activities had been interviewed. Results are analyzed using content analysis and non-parametric z-tests.

The research identified the prevalent hands-on definitions of CSR which highlight an identification problem, as well as the leading two activities undertaken that are highly linked to the lack of a corporate strategic direction. Also, it showed that budgeting was a vague undisclosed aspect and further highlighted the drivers for and obstacles against CSR before and in transition post January 25th 2011, revolution.

This overview serves as a building block for practitioners to identify the CSR build-up in Egypt, to guide further current or future endeavors undertaken.

This paper provides a genuine contextualized review of CSR in Egypt that had been a reported gap in literature by identifying its operational definition, activities, budgeting, corporations’ strategic direction and drivers for and obstacles against the concept in light of the timeline pre and in-transition post the January 25th 2011 revolution.

Globally, corporate social responsibility (CSR) has been a voluntary practice, but faced serious limitations in its institutionalization. Resultantly, India, through the Companies Act, 2013, mandates corporates to change voluntary and ad hoc CSR practices into strategic and systematic projects. This paper aims to explore the changes brought in CSR practices by corporates under the influence of CSR law. The goal is to fill the literature gap on qualitative changes brought in CSR practices by the mandate.

This qualitative study used purposive sampling and conducted in-depth interviews of corporate officials, nongovernmental organization (NGO) officials and academicians. The findings are discussed with the theoretical framework of institutional isomorphism.

This paper presents changes in CSR practices in six themes: ad hoc to project-mode program designing and planning, stricter due diligence of NGOs, multi-stakeholder implementation of impact-driven projects, strict monitoring mechanisms, higher funding and rigorous reporting. These changes contribute to an understanding of the shift from voluntary to mandatory CSR in India, institutionalized through a mix of normative, coercive and mimetic pressures.

Indian corporates can adopt the systematic practices in their CSR programmatic cycle, as presented in this study. NGOs would gain insights into newer requirements of corporates to design effective collaborations. Future studies can be conducted to describe the extent of institutionalization of CSR practices in India.

This paper creates knowledge for multiple stakeholders of CSR in India and other developing countries by presenting changes brought in CSR practices by a legal mandate in comparison to voluntary CSR.

This case‐study research aims to examine best CSR practices in four Thai companies that were given CSR awards. The purpose is to report on best practices in CSR in Thailand.

Four Thai companies that received the best CSR awards from the Stock Exchange of Thailand (SET) in 2006 were selected. The data were collected through a questionnaire, interviews, and company documents and web sites.

CSR activities in the top Thai companies were based on moral or altruistic motivations with a focus on both production‐process and philanthropic outcomes. The driving forces behind CSR activities in these companies were CEO leadership, company performance, and stakeholders' expectations. Their CSR framework followed the stakeholders' model and issues management which arranged CSR activities into five main categories: education, arts and culture, sports, environment, and public welfare. Critical issues in managing CSR activities were selection of appropriate CSR activity, participation by people in communities affected by the CSR activity, gaining shareholders' support and understanding, and appropriate CSR evaluation methods.

The research studied only four companies in Thailand. This may limit generalizations and may provide only a foundation for further research rather than definitive conclusions.

The findings of the research may be useful for: companies in Thailand or in other countries which are considering adopting CSR activities appropriate to their environment; researchers who might utilize the findings for furthering their CSR work; and indicating the contribution and the valuable role of both local and international CSR institutes and networks.

The context of the case presents an account of how corporate social responsibility (CSR) initiated by Lawrence & Mayo (L&M), a company dealing in optical frames for 140 years, helped to build brand equity, image and identity, creating a strategic advantage against competition. The case had a deep-rooted theoretical association with a theory such as the triple bottom line theory (three Ps: profit, people and planet) on CSR. The case helps to understand and clarify the role of CSR in brand equity. It also gives an insight into the value and culture of L&M, and its impact on various stakeholders, namely, employees and customers.

This case is related to the CSR orientation of L&M and its impact on brand equity. As a brand, L&M is over 140 years old and has a dynamic and trending optics market in India. There is a dilemma in the company around the impact of CSR on brand equity, customer engagement and company goodwill. This case focuses on maintaining and improving brand equity, identity and image through CSR initiatives.

Undergraduate and postgraduate students, essential for students focusing on Marketing and CSR disciplines.

Teaching notes are available for educators only.

CSS 8: Marketing.

The paper's purpose is to highlight the corporate social responsibility (CSR) initiatives taken by the Indian Banking Industry, which can help them to enhance their overall performance.

The research is based on the survey questionnaire, administered to 33 public‐private sector banks in Northern Haryana, including its capital Chandigarh, which has been analyzed with the help of descriptive statistics and factor analysis.

The findings suggest that banks have an objective view‐point about CSR activities. They are concentrating mainly on education, balanced growth (different strata of society), health, environmental marketing and customer satisfaction as their core CSR activities. The Indian banking industry is found to be adopting an integrated approach by combining CSR with the ultimate customer satisfaction. Irrespective of location, the nature of CSR activities undertaken by banks is found to be similar.

The study was conducted on 33 banks. As the banks are undertaking CSR activities under the guidance of their respective head office, this perhaps generalizes its usefulness elsewhere.

As CSR improves the performance of banks in terms of goodwill, social image and expanding business, this may be a fruitful example for other industries as well.

This paper observes that the work done for society may pass on the advantages to the corporate world and initiatives in this area may enhance the value.

Purpose – The research aims to investigate the realization, the governmental role, and the existence of current corporate social responsibility (CSR) model that has been operated in West Aceh District.

Design/Methodology/Approach – The data were collected through two ways: document studies (library research) on legal provisions governing CSR and through field research (field studies) conducted by interviewing persons in West Aceh District.

Findings – The implementation of CSR is based on the Regulations Number 40 year 2007, the Regulations Number 47 year 2012, which specifically are implemented based on Qanun (another term of regulation of Acehnese Government) of Aceh West Government Number 10 year 2015. The CSR program is conducted based on local wisdom of community of West Aceh.

Research Limitations/Implication – CSR is the obligation of corporate however the realization and the governmental role sometimes are unconformity, therefore the alternative model of CSR is needed to be formed particularly for corporates which are located in Aceh West District.

Orignality/Value – In addition to increasing the theoretical understanding of CSR, this paper can be of relevance to corporate liability and community rights.

The objective of this study is to examine CSR practices in the Maldives.

The perceptions of business and non-business stakeholders were analysed in order to identify CSR practices that are idiosyncratic to the Maldives and to reflect on the relevance of current mainstream CSR agenda for the Maldives. Surveys and in-depth interviews were used to draw the perceptions of a sample of 52 businesses and 36 non-business stakeholders. The study adopts an interpretive methodology to analyse the perceptions and to reflect on extant CSR theories.

The paper suggests mediocre CSR practices of businesses and lukewarm responses from non-business stakeholders in the Maldives. There is a difference between what businesses consider ought to be CSR practices (the normative) and their actual CSR practices. Businesses prefer to keep their CSR practices discreet as publicity may cause increasing demands from local communities for financial and other assistance. CSR practices in the Maldives are also influenced by the local Islamic culture. The meaning of CSR prevalent in the context of more advanced western economies may prove to be superfluous in the context of the Maldives, a small and developing Islamic country struggling to meet the basic needs of its people.

This study represents the first research on CSR activities in the Maldives. It contributes to existing literature by challenging the relevance of mainstream CSR practices to a developing economy.

This article aims to explore the recent evolution of corporate social responsibility (CSR) from fringe philosophy to corporate buzzword.

For the period 2008 to mid‐2009, the author surveyed articles in mainstream media and business periodicals focusing on corporate social responsibility; reviewed polls for methodology and results; searched press releases for mention of corporate social responsibility; and interviewed professionals employed in the field. The author sought quantifiable examples of corporate financial support for programs in light of the recessionary economy. The author also looked to define today's corporate social responsibility as a philosophy reflecting the values of environmentalism, corporate transparency, community investment, diversity programs and other social benefits.

CSR is a wide‐ranging global movement advocating good corporate citizenship through such values as sustainability, corporate transparency, business ethics, workforce diversity, philanthropy, quality, service to community and workforce education. Even as corporations shed costs by the billions, CSR programs are thriving. The reasons are complex, but involve the conflation of CSR with environmentalism, and the apparent genuineness of corporate executives' commitment to its principles.

Research found fewer in‐depth articles on the topic than might be expected, particularly articles providing or examining hard data.

For those seeking to develop, sustain or evaluate a corporate social responsibility program, this article offers context, insight, and caution.

The article suggests there is resilience to corporate social responsibility, in light of the durability it has shown in the current economic downturn.