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Purpose: The purpose of this chapter is to establish the sustainability reporting practices of FTSE 100 companies using integrated reporting (IR), corporate social responsibility (CSR) and corporate governance (CG) as proxies. Our study has adopted a holistic approach by combining dimensions of each factor in one variable.

Design/Methodological Approach: The study data cover all FTSE 100 companies over five years, thereby generating 505 company-year observations for each variable of the study. Authors have collected the data from Environmental, Social and Governance (ESG) reports filed with Thomson Reuters and International Integrated Reporting Council (IIRC).

Findings: Results indicate the practice of sustainability reporting in FTSE 100 companies both per variables and dimensions levels. It shows, for example, 89% of the companies reported on their charitable donations. The study also found that 79% of the FTSE 100 companies reported on their sustainability committees whilst 86% and 85% reported on their emission reduction and waste reduction policies, respectively. Results show that the CSR impact is higher than CG regarding IR adoption. The Logistic Model manages to explain a high percentage of IR adoption while controlling for other misspecification issues such as multicollinearity.

Practical Implication: The study highlights practice of substantiality reporting for public shareholding companies listed on FTSE 100 Index along with interaction among proxies. These will be of interest to companies not only in the FTSE 100 Index but also those outside. Companies can rely on these factors to strengthen their governance, social responsibility and reporting policies in consideration of all stakeholders and not just a few. We believe that we shed a quantitative explanation on IR adoption by CSR and CG factors, and we expect an impact on practices following results of our study.

Social Implication: Results have indicated that at least 60% of companies in the FTSE 100 Index have imbedded social responsibility activities, such as charitable giving, waste reduction initiatives, emissions reduction policy and sustainability committees.

In the Netherlands, the ‘Tabaksblat Code’ (the Dutch corporate governance code of December) was a semi-private regulation instigated by the Dutch government, the stock exchange and industry associations to restore trust in the public equity markets. The aim was ‘to put the relationship between listed companies and providers of capital under the microscope’ in order to establish a new balance with a larger role for the shareholders (Tabaksblat, 2003, p. 59).

Many corporations engage in corporate social responsibility (CSR) activities voluntarily, but there is an ongoing debate about whether the government should intervene in CSR, particularly in countries with challenging institutional contexts. While some have argued that CSR should remain a discretionary exercise, as any attempt to make CSR mandatory through any form of state intervention will negate the meaning and objectives of CSR. However, drawing on the institutional theory, this chapter argues for the need to have some form of legislated CSR for banks operating in countries with challenging institutional contexts. The chapter further acknowledges that a universal CSR framework would be difficult to achieve due to differences in institutional contexts between countries; consequently, the nature, scope, and application of CSR legislation would vary significantly amongst countries as CSR is context dependent. Nonetheless, given the crucial role banks plays in society besides acting as the country's payment system, banks also transform illiquid liabilities into liquid assets, therefore making the banks the drivers of national economic developments globally. Governments in developing and emerging markets (DEMs) should ensure that banks' CSR initiatives are not only meaningful but also impactful by implementing a limited legislated CSR framework. This framework would require banks to establish a CSR committee of the board, make mandatory non-financial disclosures on their CSR activities in their Annual Reports, provide mandatory CSR continuous professional development (CPD) training for bankers, and mandate banks to contribute a certain percentage of their yearly profits before tax to agreed CSR initiatives, among other requirements.

Although corporate social responsibility (CSR) is typically conceptualized as a discretionary pursuit that firms voluntarily engage in, state intervention in CSR — which we call legislated CSR — has been increasing globally. The nature and scope of CSR legislations, however, vary among countries. This chapter provides a broad overview of legislated CSR but it also presents a detailed analysis of a specific CSR legislation, the CSR law of India, in order to closely examine how and why CSR legislations emerge and what could be their implications for CSR.

The study reported in this chapter was designed to investigate how managers representing public relations (PR), human resources (HR), and corporate social responsibility (CSR) departments use their organizations’ CSR initiatives to attract, engage, and retain job-seeking Millennials. To direct attention to a region that has been plagued with employee attraction and retention issues, this study focused this phenomenon as experienced by organizations located in the state of Michigan. Findings identify ways PR, HR, and CSR departments work together to infuse work cultures with CSR thinking. Four main themes and 14 subthemes emerged among interview data – suggesting that employee recruitment activities should evolve to more fully consider CSR in terms of employee value propositions, organizational culture, and empowering and developing employees.

CSR is seen as a constant source of debate in the research of company laws and has attracted wide attention from scholars. It is at the forefront of strategic outlook of contemporary organisations of all kinds. It is associated with the conduct of corporations and whether corporations owe a duty to stakeholders other than shareholders has been debated at various times. The CSR concept itself is not a new one and the social responsibilities of business in a market society has been discussed for decades, long before globalisation became a catchword. However, globalisation has been seen as a new phenomenon that affects our everyday life and the business life. New social networks with mutual dependences are created, thus leading to emerging new responsibilities. Community, work and capital are losing their home and locus and we are confronted with different cultures and life styles, whereas society is pluralised and common traditions, cultural values and social certainties emerge into a melting pot of various values and life styles.

The establishment and nurturing of Micro Small and Medium Enterprises (MSMEs) is a resourceful input leading to the rapid development of economic and social prospects. MSMEs could be the steroid which the Indian economy needs at this moment. As global competitiveness rises, the concept of Corporate Social Responsibility (CSR) is proposed as an impressive strategy to rejuvenate MSME operations and competitiveness. The outcomes of CSR activities can help to a greater extent in improving the survival rate of MSMEs and may offer great opportunities for business competitiveness, locally and globally. It helps in creating and developing the entrepreneurial foundation of the nation by supporting enterprises through supply of raw materials and a range of components required for production. Sustainable entrepreneurship is incomplete and inequitable without being given a standing ovation of the small and medium enterprises as engines of inclusive growth and development.

The prime aim of this chapter is to examine the strategies of CSR in MSMEs and its impact on the cexpansion of these sectors. The chapter also purports that CSR activities are not only contributing to large businesses but also creating evidence in enrichment of the competitiveness of MSMEs.

Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engagement, there is still much to know about the specific impact of firm size on CSR formalisation. Moreover, in order to better understand such a relation, the interaction effects of development strategies on which companies may base its growth, namely diversification and internationalisation, will be also taken into account. Specifically, this work contributes to shed light on these issues by combining theories related to external and internal drivers of CSR. Using a sample of Spanish listed firms, the results show that firm size affects positively CSR formalisation, and that this effect is stronger in the case of adopting a diversification strategy, while no evidence was found for the moderating effect of internationalisation strategy.

The spotlight of this chapter is to understand the connection between public policy and corporate social responsibility (CSR); in other words – the institutionalization of CSR. What is the role of the government for setting standards and mandating for ensuring responsibility? The emerging accepted wisdom in policy and academic circles is that many sustainability solutions are likely to result from institutional (i.e., governance) reform. A perceptive on CSR evolving as an institution of broader societal governance appears as a promising opportunity to delve into at a point in time when conventional rules, actors, and markets that steered the global economy demonstrate to be undergoing credibility crisis. CSR therefore must be considered within the wider field of institutions for governing the corporation and the economy. This chapter is exploratory as it dwells into theoretical underpinning of emerging mandatory CSR as well as provides empirical mapping of corporate responses to the new enacted legislation. The CSR analysis presented is based on a content analysis of the information contained in the annual reports of some prominent companies, government documents, audits reports, companies websites, and newspaper reports, which will provide us evidences of responses of corporates toward the CSR provisions.

Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate Social Responsibility Disclosure (CSRD) in Syrian banks which have an Islamic identity, investigating their motivations when implementing and disclosing CSR and the challenges banks have faced. This study employed content analysis to extract knowledge from 33 annual reports published by three banks which have Islamic identity in Syria over the period 2008–2020. Semi-structured interviews were then conducted with five participants who are aware of CSRD policy in the banks in the sample, in order to gain a fuller understanding of their motivations in relation to CSR and any challenges they faced. This article draws on the overlap between Stakeholder and Legitimacy theories in order to explain the motivations of the banks in question. The study found that banks which have an Islamic identity increased their levels of CSR implementation during the conflict crisis but were not publishing details on these activities because of a concern regarding the Islamic modesty around charitable actions and to avoid upsetting the sensibility of beneficiaries. Interviewees commented that in the time of conflict crisis, many Syrians needed relief and support. Because of this, banks in our research sample decided to take responsibility to lessen the negative impact of the conflict crisis on the Syrian community. In addition, the analysis revealed that banks engaged with Environment and Human Right issues after 2013 because they wanted to fulfil the requirements of their national partners.