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This study aims to explore the mediating effect of the top-performing environmental, sustainability and governance (ESG) company’s corporate reputation and sustainability practices in translating corporate social responsibility (CSR) practices into competitive performance in an emerging economy like India.

The hypotheses proposed for this study were validated using partial least squares-based structural equation modeling on data obtained from the chief financial officers of the 122 top-performing ESG companies in India using a self-administered questionnaire.

According to the findings of this research, the relationship between CSR practices and the competitive performance of the top-performing ESG companies in India is partially mediated by corporate reputation and sustainability practices.

The findings of this study indicate that the corporate reputation of a company and sustainability measures accepted by an organization can improve an organization’s competitive position. Because there has been so little research done on India, this study has the potential to be regarded as a pioneering effort. It can provide a foundation for businesses operating in India to improve their competitive advantage by emphasizing their corporate reputation and sustainable business practices in addition to the CSR activities undertaken.

Corporate reputation is one of the key intangible assets of a company and is commonly influenced by negative posts on social media, such as customer complaints. Up to date, no known research investigates the pre- and post-social media crisis corporate social responsibility (CSR) practices on corporate reputation in the tourism context. This study addresses this research gap. The purpose of the study is to investigate the effects of CSR practices on corporate reputation in social media crises. The congruence of CSR practices was examined in this study in relation to social media crises using the stimulus–organism–response (SOR) theory.

An experimental vignette method was used. Respondents were randomly divided into four experimental groups and a control group. Data was collected from 435 respondents in Hong Kong through quota sampling, in which age and gender are control variables.

The findings indicated that social media crisis recovery needs CSR practices to restore the corporate image. CSR practices are more impactful immediately after, rather than before, a social media crisis. Furthermore, the business scope of the company should be taken in the planning and enforcement of CSR practices.

This study extends the situational crisis communication theory in social media crises by using CSR practices. The CSR practice provides a unique role in crisis management. It could belong to a bolstering category that can be used together with other corporate crisis responses. Corporations in the tourism industry increase their exposure to sustainability both within and beyond social media. This research shows that this can be effectively accomplished through CSR practices that are congruent with the tourism industry.

企业社会责任实践的时机和一致性对旅游业社交媒体危机的影响

企业声誉是公司的关键无形资产之一, 通常会受到社交媒体上负面帖子的影响, 例如客户投诉。迄今为止, 尚无已知研究调查社交媒体危机前和社交媒体危机后的企业社会责任实践对旅游企业声誉的影响。本研究解决了这一研究缺口。该研究的目的是调查企业社会责任实践对社交媒体危机中企业声誉的影响。本研究使用刺激-有机体-反应 (SOR) 理论检验了与社交媒体危机相关的企业社会责任实践的一致性。

使用实验性小插图方法。受访者被随机分为四个实验组和一个对照组。通过配额抽样从香港的 435 名受访者那里收集数据是, 其中年龄和性别是控制变量。

调查结果表明, 社交媒体危机恢复需要企业社会责任实践来恢复企业形象。企业社会责任实践在社交媒体危机之后立即产生影响, 而不是之前。此外, 在企业社会责任实践的规划和实施中应考虑公司的业务范围。

这项研究通过使用企业社会责任实践扩展了社交媒体危机中的情境危机传播理论。 CSR 实践在危机管理中发挥着独特的作用。它可能属于可以与其他企业危机应对措施一起使用的支持类别。旅游业公司在社交媒体对内和对外增加了对可持续性的曝光。我们的研究表明, 这可以通过与旅游业一致的企业社会责任实践有效地实现。

In recent years, sustainable supply chain practices (SSCPs), including corporate social responsibility (CSR), have been recognised as important means of developing firms’ sustainability performance (SP). However, empirical findings on the SSCP–SP interaction are inconsistent and even contradictory. This research presents a quantitative meta-analysis that aims to uncover SSCP–SP interactions based on the correlations found in previously published empirical studies.

Based on the main and moderating variables and selection criteria, 64 sample studies were selected after a systematic literature review and meta-analysis.

The findings confirm a positive correlation (0.438) between SSCP and SP. The results also reveal various critical moderators identified through meta-regression.

This study provides insights for operations managers and policymakers regarding the significance of control variables (e.g. ISO certification, type of economy, innovation approach, data collection method) on the relationship between SSCP and SP for business operations. This research uncovers the impacts of ISO regulations and proposed hypotheses through the lens of the natural resource-based view (NRBV) and institutional-based view (IBV).

This research is unique in that it provides a systematic view of the SSCP–SP interaction, validates the results through a theoretical lens (NRBV and IBV) and generalises the results by evaluating the moderation effects via checking prior literature.

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 study assesses the impact of corporate social responsibility (CSR) practices on the relative efficiency of conventional and Islamic Egyptian banks in the period 2012–2018.

A three-stage approach is adopted. First, data envelopment analysis (DEA) is used to assess the relative efficiency of Egyptian banks. Second, a CSR index is designed and used to assess the extent of aggregate CSR practices in Egyptian banks, together with their sub-dimensions. Third, a Tobit regression model is used to examine the impact of CSR on the technical efficiency of these banks.

There is no statistically significant difference between conventional and Islamic banks as regards their purely technical efficiency. Egyptian banks, on average, have achieved a medium score in their practices of CSR and conventional and Islamic banks have not shown significant differences, except in 2018. Moreover, the aggregate CSR practices positively affect the technical efficiency of Egyptian banks. The practices of the CSR sub-dimensions, apart from the community sub-dimension, also affect the banks' technical efficiency.

The legislative institutions and the Central Bank should enhance CSR practices in Egyptian banks, particularly the practices related to customers and the community, in order to enhance the purely technical efficiency of these banks.

The paper is original in investigating the impact of CSR on banks' relative efficiency in Egypt.

The purpose of this paper is to analyze the commitment to a corporate social responsibility (CSR) practice developed by Company of Urbanization of Curitiba S/A – URBS, located in Curitiba (Paraná), Brazil. The paper observes the CSR practice developed by the company.

A descriptive study that used a qualitative approach was held. The research strategy of the research used consisted of a case study. Data were collected through semi-structured, in-depth interviews, documental analysis and direct observation. These data were further analyzed through the content analysis’ perspective.

The organization in question, even without obligation, develops a CSR project that contributes to the formation and awareness of young citizens, comprising ethical, voluntary, economical and legal responsibilities.

Because of the fact that this is a single case study, the results cannot be generalized, representing only the reality of this case.

The practical implications of this study lies in the attention toward training of students of public schools, especially in aspects of buses and services usage and care for public equity, factors that even contribute to citizenship and the formation of better people and professionals. This will, in the future, contribute to form citizens that are more aware and who will tend to contribute to adequate usage of the transportation system as a whole, resulting in savings for the organization.

The project analyzed in this study contributes to the formation of better citizens regarding the respect and ethical responsibilities they develop toward the public transportation system.

This paper demonstrates the commitment to a CSC practice made by a mixed-economy organization that develops this practice to contribute to the formation of citizens of the city. The value of this paper lies in the fact that it shows how CSR practices can be aligned with other practices of organizations, contributing to all stakeholders involved in it.

This study aims to examine corporate social responsibility (CSR) with the opportunity- and innovation-based view of multinational subsidiaries (MNSs) in Vietnam. While CSR has traditionally been investigated in the developed market, this paper demonstrates how MNSs can take advantage of their CSR practises and create business opportunities and innovation activities for themselves and local society in Vietnam.

This is an exploratory qualitative research-based on four MNSs that have practised CSR in Vietnam. Data were collected from 18 individual interviews with managers and business leaders in four case firms.

This study finds that CSR activities in the studied firms potentially drive new business opportunities and innovation in the form of product, process, idea and management practises. In addition, both opportunities and innovation also benefit MNSs and the local community in Vietnam.

The paper makes clear that CSR literature varies depending on the different countries or areas where the studies take place and these studies tend to focus on a specific area that was appropriate within a particular socio-economic and political context. Given that the business context in Vietnam is characterised by opportunities and incentives for innovation from the socio-economic of the context of a South East Asian developing market, the research provides an important first step in the integration and consolidation of CSR practises, opportunities and innovation. In light of the findings presented above, the study provides an important contribution to the CSR literature, particularly the CSR practises of multinational corporations (MNCs) in developing countries.

The study suggests that CSR practitioners in Asian emerging countries should ground themselves in an understanding of the local society and try to gain an understanding of the priorities of local stakeholders. MNCs should develop an appreciation of the context in which CSR is initiated, as addressing such issues often inspires firms to bring in social innovations in the form of products, services and processes and discover or create opportunities based on the emergent social problems through business solutions that overall benefit their business and local stakeholders.

This is one of the first studies to explore the interaction between MNSs undertaking CSR and business opportunities and innovation in the context of a developing country – Vietnam.

The purpose of this paper is to explore the corporate social responsibility (CSR) practices of three major professional sport leagues in South Korea to investigate the general beliefs, values, and norms influencing the institutional isomorphism of CSR engagement.

Nine semi-structured interviews were conducted with three league chiefs of CSR initiatives and senior managers of related divisions to explore the general beliefs, values, and norms that are institutionalized in their CSR practices. The Gioia method of inquiry and data analysis was employed.

Using institutional theory, the current research found evidence of all three institutional pressures of institutional isomorphism that contribute to the institutionalization of CSR practices in professional South Korean sport. The data revealed that CSR has been institutionalized in these leagues through isomorphic pressures – coercive, mimetic, and normative – as antecedents to their CSR practices.

The current research identified that conforming to the institutional norms may not only act as a force causing the organization to behave in a socially responsible manner, but also to provide the organization with competitive advantages.

The authors extend the current literature in sport CSR by using institutional theory as a framework to uncover organizational CSR motives. In particular, this is the first study to provide evidence of how three isomorphic pressures work to institutionalize CSR practices in South Korean professional sports leagues.

Recent research validates an increasing knowledge of environmental concerns in manufacturing small and medium enterprises (SMEs). However, only a few studies maintain that green human resource management (HRM) practices and corporate social responsibility (CSR) play an important role, especially in the case of developing economies. Thus, this study aims to examine the direct and indirect relationship between green HRM practices and environmental sustainability (ES) through the mediation of CSR in SMEs in Pakistan.

The cross-sectional design of this study considers the mechanism by which green HRM practices affect ES through CSR in the context of Pakistani SMEs. The authors collected data from 320 manufacturing SMEs and used the partial least squares structural equation modelling (PLS-SEM) technique to examine the relationship between variables.

The empirical findings of this study suggest green HRM practices have a positive and significant impact on ES. Further, the second hypothesis is not supported. In addition to the direct impact, the indirect effect of green HRM practices on CSR is positive and significant. Finally, the authors determine that green HRM practices affect ES through the partial mediation of CSR.

To date, this study is the first to use CSR as a mediator between green HRM practices and ES in the context of Pakistani SMEs. The study has important implications for HRM and government policy makers, suggesting they should improve strategies in favour of the green economy. Furthermore, developing countries could design similar studies with different future sustainability factors.

Given the greater recognition of the role played by small and medium‐sized enterprises (SMEs) within the European economy, this research aims to provide an insight into SME CSR practices. Within this scope, the objective is to identify accurately and extensively: CSR practices at the social, economic and environmental levels; the motivations, perceived benefits, existing obstacles; and the types of support and strategies that render possible an explanation of the factors which place the greatest restrictions on SME adoption of CSR practices.

This research was realized through the completion of a questionnaire type inquiry structured around table‐based analysis. The questionnaire was sent out to a large sample of SMEs in Portugal.

The main results demonstrate that, while CSR takes on an informal, non‐structured character, it has been incorporated into the daily management of such companies. Furthermore, contrary to what happens at large companies, CSR at SMEs is fundamentally internally focused and results from attention to the potential benefits to the business from gains in eco‐efficiency, a better social climate or a higher profile in the local community. The emphasis is on the adoption of simple, easily applicable and cheap measures and normally with specific results exemplifying how SME CSR is located on the border between entrepreneurialism and business management and that of business citizenship.

It is not possible to extrapolate the data obtained since the study focused only on mainland Portugal.

The fact that the study clarifies the strategies and motivations of CSR in SMEs makes possible the development of active policies to promote CSR in the universe of these companies.

Because the studies on SME CSR remain rare, this research contributes to a better understanding of the dynamics, motivations and strategies of CSR in the SMEs case.