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The primary objective of this study was to understand the impact of Corporate Social Responsibility on Employee Green Behavior, examining the mediating role played by Green Human Resource Management Practices and the moderating influence of Employee Green Culture.

To accomplish this, a careful research approach was taken, using a thoughtfully designed random sampling method to encompass 300 banking employees, ensuring a robust representation of the diverse workforce in the banking sector.

The empirical findings identified green human resource management practices as a pivotal mediator and employee green culture as a significant moderator. It elucidated how the strategic implementation of green human resource management practices can act as an amplifier, strengthening the positive effects of corporate social responsibility on employee green behavior. This insight underscores the strategic importance of aligning human resource practices with sustainability goals to further enhance the environmental consciousness of employees. It was revealed that the presence of a nurturing organizational culture, one that encourages and supports environmentally responsible behaviors can significantly bolster the association between corporate social responsibility and green behavior among employees.

These findings underscore the essential role of organizational culture as a catalyst for the successful implementation of corporate social responsibility initiatives and the cultivation of a sustainable corporate ethos. This comprehensive research underscores the profound significance of corporate social responsibility, green human resource management practices and employee green culture in fostering and promoting environmentally responsible behaviors within the banking industry. These findings hold substantial implications not only for businesses but also for policymakers.

Corporate social responsibility is one of the earliest and key conceptions in the academic study of business and society relations. This article examines the future of corporate social responsibility. Bowen's (1953) key question concerned whether the interests of business and society merge in the long ran. That question is assessed in the present and future contexts. There seem to be distinctly anti‐responsibility trends in recent academic literature and managerial views concerning best practices. These trends raise significant doubts about the future status of corporate social responsibility theory and practice. The vital change is that a leitmotif of wealth creation progressively dominates the managerial conception of responsibility. The article provides a developmental history of the corporate social responsibility notion from the Progressive Era forward to the corporate social performance framework and Carroll's pyramid of corporate social responsibilities. There are three emerging alternatives or competitors to responsibility: (1) an economic conception of responsibility; (2) global corporate citizenship; and (3) stakeholder management practices. The article examines and assesses each alternative. The article then assesses the prospects for business responsibility in a global context. Two fundamentals of social responsibility remain: (1) the prevailing psychology of the manager; and (2) the normative framework for addressing how that psychology should be shaped. Implications for practice and scholarship are considered.

The purpose of this paper is to examine the content of for‐profit organizations' Facebook pages and how the communication strategy employed impacts stakeholders' perceptions of the organization‐public relationship, corporate social responsibility, attitudes, and purchase intent.

For Study 1, a content analysis examined the types of information on for‐profit organizations' Facebook pages. Facebook pages were coded for organizational disclosure and information dissemination, corporate social responsibility information, and interactivity. Pages were also coded for using a corporate ability, corporate social responsibility, or hybrid communication strategy. Three organizations were then selected based on the content analysis results to serve as exemplars in the two‐phase experiment. Participants filled out measures of initial attitudes, perceptions of the organization‐public relationship, corporate social responsibility, and purchase intent. A week later, participants interacted with the organizations' Facebook pages and then answered additional scale measures.

Study 1 found for‐profit organizations discuss program/services, achievements, and awards on their Facebook pages. The main communication strategy employed on Facebook is corporate ability. Study 2 results indicate interacting with Facebook pages bolsters stakeholders' perceptions of the organization‐public relationship, corporate social responsibility, and purchase intent. The organization employing a corporate social responsibility communication strategy had the most success bolstering these variables.

Several of the organizations did not have Facebook pages to code for the content analysis. Some organizations' pages were not coded because the page was just starting and there was no information available. The content analysis included a small sample size (n=114) which impacted the experiment. It limited the number of organizations that could be employed in the experimental conditions.

When posting information on Facebook, organizations should employ the corporate social responsibility communication strategy. However, regardless of the strategy employed, interacting with Facebook information can bolster stakeholders' perceptions of organizational‐public relationships, corporate social responsibility, attitudes, and purchase intent.

The paper adds to the experimental literature. There is very limited experimental research examining the impact of Facebook on stakeholders. It provides practitioners with some guidance on the types of communication strategy they should employ when posting on Facebook.

The present work investigated the effect of corporate social responsibility and top management support on employee ecological behaviour (EEB) with the mediating role of green culture and green commitment. Social identity theory (SIT) was used to describe the association between green culture, green commitment and EEB. Further, a conceptual model that summarises the interaction between perceived corporate social responsibility, top management support, green commitment, green culture and the adoption of ecological behaviour was developed.

The paper opted for a quantitative design using convenience sampling by collecting the data through a structured questionnaire gathered from 308 academics working in five Malaysian higher education institutions.

Corporate social responsibility and top management support positively influence green culture and commitment. Moreover, green commitment positively influenced EEB and fully mediated the relationship between corporate social responsibility and EEB and between top management support and EEB.

The academic staff of universities was the target population of this research. Nevertheless, universities have a diverse population with complex activities that can affect the implementation of a sustainable workplace within the campus. Future research should also examine non-academic staff, including administrative, technical and operational staff, due to different employees' perceptions.

As far as the authors know, this is the first study to assign the mediator role to green culture in a relationship between top management support and EEB amongst academic staff in the Malaysian context. Future research should consider other intervening variables that influence adopting ecological behaviour.

The purpose of this paper is to examine the impact of earnings management on financial performance. In addition, the authors investigate whether corporate social responsibility has a moderating effect on the impact of earnings management on financial performance.

The empirical study is based on a sample of French companies listed on the CAC-All-Tradable index over the period 2008–2018. Feasible generalized least square regression method is used to estimate the econometric models.

Based on panel data of 3,003 French firm-year observations, the authors demonstrate that earnings management has a negative and significant impact on financial performance. Indeed, corporate social responsibility moderates positively the negative impact of earnings management on financial performance in the French context.

The findings have several implications for regulatory, investors and academic researchers. For regulators, it is appropriate to promote more several standards related to corporate social responsibility and earnings management. For investors, considering societal issues is very important in making decisions. For academic researchers, the results show that it is important to discover how corporate social responsibility can influence the relation between earnings management and financial performance.

The existing literature has generally focused on the impact of earnings management on financial performance and the empirical tests did not yield similar results. The study shows that corporate social responsibility has a moderating role in determining the impact of earnings management on financial performance.

Environmental issues have triggered the need for sustainable behavior around the globe. The tourism industry’s rapid growth also contributes to environmental degradation through natural resource depletion and excess water and energy utilization. Based on social identity theory, this study aims to assess the impact of environmental corporate social responsibility initiatives on green customers’ citizenship behavior. Furthermore, the study assesses the mediating effects of green trust, customer–company identification and green image.

This study is a quantitative approach, and purposive sampling technique was used to collect the data from the hotels’ customers from northern areas of Pakistan. This study used partial least square-structural equation modeling to analyze the data of 426 customers.

The study’s findings show that environmental corporate social responsibility initiatives significantly impact green customers’ citizenship behavior, green trust, customer–company identification and green corporate image. However, the relationship between green corporate image and green customers’ citizenship behavior was insignificant. Furthermore, the study’s results revealed that green trust and customer–company identification partially mediate between environmental corporate social responsibility initiatives and green customers’ citizenship behavior.

The findings suggest that hotels’ environmental corporate social responsibility initiatives improve green customer citizenship behavior, green trust and enhance customer–company identification. Therefore, hotel industry managers should consider reinforcing existing environmental corporate social responsibility initiatives and make further efforts to highlight the importance of such initiatives for environmental sustainability, which ultimately affects customers’ green customer citizenship behavior.

This research developed a novel framework to understand green customers’ citizenship behavior in the tourism industry. It extended the literature on environmental corporate social responsibility initiatives and green customers’ citizenship behavior. In addition, the research adds value by confirming the significant direct and mediating role of customer–company identification in tourism industry context.

In recent years the concept of corporate social responsibility has gained prominence among academics from a wide range of disciplines. According to the Green Paper issued by the Commission of the European Communities in July 2001, corporate social responsibility is defined as a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. The problem is how firms have made known the information on corporate social responsibility. With this in mind, in the present work we were prompted to analyse the relevance of corporate social responsibility in Spanish firms. To perform this study we examined some Spanish firms that present information about corporate social responsibility according to the Global Reporting Initiative (GRI) framework. Certain relevant conclusions about corporate social responsibility indicate that the disclosure of information about corporate social responsibility and the elaboration of the Sustainability Report in Spanish firms has been increasing and improving in recent years, that some of the most relevant information is economic, social and environmental, the environmental aspect being the most outstanding, and that of the firms analysed, Inditex (manufacturing industries) and Telefonica (communications) are the ones reporting the best information.

This study aims to derive factors in the context of library corporate social responsibility. Interest in implementing corporate social responsibility has also increased over time because of its association with core issues of fundamental value, especially in societal, environmental and ethical practices. Therefore, corporate social responsibility can help libraries accomplish their missions and goals.

The study used data from 80 studies from the literature between 2010 and 2020 analysed and reviewed to identify the components of library corporate social responsibility. To establish library corporate social responsibility factors, thematic and weighting analyses were adopted and implemented.

The study established that library corporate social responsibility comprises four main themes: community, workplace and employees, environment, and stakeholders, which include the nine best predicted factors that play a significant role in library corporate social responsibility.

The results of this study provide implications for librarians and academics about libraries' social responsibility and its themes and factors.

To the best of the authors' knowledge, this study is the first to derive the factors of library corporate social responsibility. Hence, the importance of identifying library corporate social responsibility factors and component will help libraries implement the best practices of the modern concept of corporate social responsibility.

The purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership and the extent of corporate social responsibility disclosure.

The content analysis was used to extract the CSR disclosure items from annual report and companies' web sites. Then, a CSR disclosure index was constructed after combining CSR disclosure items disclosed both in annual reports and in companies' web sites. Hierarchical regression analysis was used to examine the relationship between the corporate social disclosures index and the independent variables, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership after statistically controlling the effects of a firm's size and the profitability of the companies.

Results based on the full regression models indicated that only two variables were associated with the extent of disclosures, namely government ownership and audit committee. Government ownership and audit committee are positively and significantly correlated with the level of corporate social responsibility disclosure. The most significant variable that influences the level of CSR disclosure is government ownership.

The findings are limited to the context of the study and it was limited to Malaysian public listed companies, January to December 2006. The sources of data in this study were companies' annual reports and web sites only.

The study is useful to organizations and statutory bodies to take into consideration in identifying the corporate governance characteristics that will enhance CSR disclosure, since it had been shown in previous studies that corporate social responsibility reporting in Malaysia is generally low. The government can determine how important it is that a company should be willing to allocate their costs towards corporate social responsibility activities. Thus, this study will emphasize the level of activities through corporate social responsibility reporting in Malaysian public listed companies and help the government to ascertain the level of corporate social responsibility activities through corporate social responsibility reporting among Malaysian public listed companies.

The study reveals the extent of the disclosure of corporate social responsibility to companies web sites and constructed the CSR index based on two sources of data, namely companies' web sites and annual reports.