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The main purpose of this study is analyzing the influence of corporate social responsibility practices and programs on employee human resources performances in Puerto Rico. The study used an exploratory approach and primary data for this research was obtained through a questionnaire collected from 205 employees of companies with CSR active programs. The study uses structural equation model (SEM) technique to test the hypotheses. The study found the highest significantly positive relationship in CSR programs and employee human resources performances than CSR practices and employee human resources performances. The present study discusses important implications regarding uses of CSR for enhancing employee’s organizational commitment and satisfaction. One of the least studied areas at the moment is the internal corporate social responsibility which is directly related to company’s employees. This dimension of the corporate social responsibility refers to the set of responsible activities and practices that the company realizes toward their employees that consider the living conditions of each one of them and the contribution that it can do to improve their well-being.

Corporate social responsibility (CSR) practices frequently result in increased costs for Chinese international contractors (CICs), where profitability is the primary objective; therefore, internal corporate drivers and external pressures play a crucial role in encouraging them to engage in sustainable CSR practices. This study systematically examines the dynamic impact of internal and external stakeholders on the CSR practices of CICs.

This study adopted a structural equation model (SEM) to identify and validate a correlation between stakeholders and CSR practices. Standardized causal coefficients estimated in SEM were used to construct a fuzzy cognitive map (FCM) model to illustrate the effect of stakeholders on CSR practices with linkage direction and weights. Predictive, diagnostic, and hybrid analyses were performed to dynamically model the variation in stakeholders on the evolution of CSR practices.

The empirical results demonstrate that (1) employee participation in CSR has the greatest impact on CSR practices, followed by CSR strategies, partner and customer expectations, and finally government regulations. (2) In the early stage of CSR fulfillment, CSR strategies have the greatest influence on CSR practices; in the later stage of CSR fulfillment, employee participation in CSR has the greatest influence on CSR practices. (3) In the long run, the most effective and economical integrated interventions are those that address employee participation in CSR, partner expectations and customer expectations, and intervention in CSR strategies is needed if the level of CSR practice needs to be improved in the short term.

This study contributes to the research on the influence mechanisms of CSR practices of CICs and systematically analyzes their dynamic influence on CSR practices of CICs from the perspective of stakeholders.

This study examines different types of Corporate Social Responsibility (CSR) practices across the industries in Pakistan along with their effectiveness. The main aim of this study is to research the CSR practices and growing trends of CSR in developing countries like Pakistan. Companies adopting CSR as a vital part of their company have frequently been encouraged across the industry and by the governments of their respective countries. A total of 120 individuals from public and private sector institutions participated in this research. The findings suggest that CSR is very effective across the industry. Furthermore, the practices of CSR will result in better social welfare of society. CSR practices have worked a great deal in increasing a company’s goodwill and raising its brand name. The theoretical and practical implications of these findings have been discussed in this chapter. Lastly, this research concludes with details of top effective practices adopted by different companies within same industry as well as across different industries.

There is a dearth of empirical research examining the influence of various facets of sustainable banking on the environmental sustainability performance (SP) of banks in developing economies like Bangladesh. This study looks at how green banking practices (GBPs), green finance (GF) and corporate social responsibility (CSR) practices affect SP in both direct and indirect ways.

The research framework of this study was designed based on legitimacy theory to examine the direct and indirect impacts of GBP on environmental SP through GF and CSR practices. Based on a structured questionnaire and convenience sampling, the data were collected from banking institutions to investigate the association among the study variables. Subsequently, the obtained data were evaluated using a well-established structural equation modeling (SEM) approach via SmartPls 4.0 software.

The empirical findings reveal that GBP has a significant direct impact on GF, CSR practices and the banks' SP. Further, the findings show that GF has a direct and significant impact on CSR practices and SP. Likewise, CSR practices have a direct and significant influence on the SP of banks. Additionally, among indirect effects, both CSR practices and GF mediate the association between GBP and SP, whereas GF also has an indirect effect on the relationship between GBP and CSR practices. Surprisingly, the findings demonstrate that CSR practices do not have an indirect effect on the association between GF and SP. Hence, the greater the bank's involvement in green banking activities, the greater the influence of green financing and CSR practices on environmental sustainability.

This study adds to the growing body of research in the areas of sustainable banking and environmental sustainability literature by evaluating the link between GBP, CSR practices, GF and SP. Besides, this is a ground-breaking study that examines both direct and indirect effects of different aspects of sustainable banking (GBP, GF and CSR practices) on the SP of the banking industry in an emerging country like Bangladesh. On the theoretical level, it adds to the application and expansion of legitimacy theory in the sphere of banking and finance. It provides new insights into the dynamics of green banking, GF and CSR practices within the framework of legitimacy theory. Hence, the current study offers significant suggestions to managers, academicians and researchers on how to advance the sustainability of the banking industry by adopting green banking, GF and CSR practices.

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.

The goal of this article was to look into the direct and indirect links between corporate social responsibility (CSR) activities and the cost of equity, using real earnings management (REM) as a mediator.

To test the hypotheses, the authors applied linear regressions with panel data using the Thomson Reuters ASSET4 and I/B/E/S database on a sample of 540 European companies selected from the environmental, social and governance (ESG) index over the period 2011–2019.

The results show that REM partially mediates the relationship between CSR practices and the cost of equity in European firms belonging to the ESG index.

Instead of beautifying their business, companies should make efficient managerial and organizational improvements to meet their social duty. Regulators in Europe must strive for tighter enforcement while also attempting to raise public awareness of CSR. CSR can be profitable and helpful for primary stakeholders, according to the research.

Although previous literature has investigated the direct correlation between CSR practices and the cost of equity, the present work focuses on considering the direct and indirect association between CSR and cost of equity through the mediating effect of REM, which has not been widely used in CSR studies so far.

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.