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This study delves into the mediating role of corporate social responsibility (CSR) in the relationship between corporate governance and firm performance while simultaneously considering stakeholder salience as a crucial boundary condition that modulates both the influence of corporate governance on CSR adoption and the impact of CSR on firm performance.

A quantitative approach was adopted, utilising a survey questionnaire to gather data from 315 manufacturing firms. The collected data were analysed using partial least squares and structural equation modelling was used to test the hypotheses.

The study demonstrated a direct positive relationship between corporate governance and firm performance as well as an indirect positive effect mediated by corporate social responsibility. Furthermore, the study uncovered a robust positive correlation between corporate governance and CSR, strengthened by a high level of stakeholder salience.

Firms should consider CSR initiatives not only as ethical endeavours but also as strategic tools for enhancing performance in conjunction with sound governance practices.

The study goes beyond individual impacts of CSR and corporate governance on firm performance to dissect and analyse the dynamics of corporate governance and CSR interaction and how they synergistically stimulate firm performance. The study also acknowledges the complex and dynamic nature of stakeholder relationships by recognising that the effectiveness of corporate governance and CSR may be contingent on the perceived importance of stakeholders, thereby providing fresh insights into the corporate management puzzle.

This study aims to examine the relationship between corporate social responsibility (CSR) and job pursuit intention (JPI), and the role of job seekers’ perception on employer prosocial orientation, value congruence and employer attractiveness in this relationship. CSR is measured based on internal and external CSR.

By adopting quantitative approach, data was obtained through survey questionnaire from 420 bachelor’s degree university fresh graduates from five universities in Malaysia who are actively seeking for jobs. Data was analysed using structural equation modelling technique.

Research findings show that internal and external CSR positively impact job seekers’ perception of employer prosocial orientation. Job seekers’ perception towards employer prosocial orientation has a significant positive impact on value congruence. Value congruence has a significant positive influence on employer attractiveness. Finally, employer attractiveness has a significant positive impact on JPI.

The findings are useful for human resources management. Organisations (employers) should focus on effective internal and external CSR practices through a prosocial orientation approach to attract the best talents and create a strong position in the job market.

This study extends the Signalling Theory and P-O Fit theory by applying them to an entirely different context of CSR and JPI, by incorporated the holistic job seekers’ psychological processes of the recruitment signals (internal and external CSR), signalling process and person-organisation fit (perception on employer prosocial orientation, value congruence and employer attractiveness) thoroughly.

The purpose of this paper is to examine the influences of employee perception of corporate social responsibility (CSR) in the Readymade Garment Industry (RMG). The RMG industry in Bangladesh has faced constant criticism of their working practices, and following some fatal incidents, the industry was faced with external pressures of implementing CSR practices and policies. Manufacturers invested and initiated CSR in their business and marketing strategy to survive in the global competition. Employees are internal stakeholders that help to implement and disseminate strategies successfully; however, there is not enough knowledge in the area of employee perception of CSR.

The paper is an exploratory study using the quantitative data collection method. In total, 128 responses have been collected from participants who are employees of garment factories in Bangladesh to understand their perception of CSR. Regression analysis has been conducted to ascertain the relationships between the factors that influence employee perception. Theories of stakeholder management, organizational citizenship behaviour, social exchange theory and employee engagement have been used to analyse the factors that influence employee perception.

The findings show that the factors that influence perception of CSR are not confined to the stakeholder’s initiatives but are significantly dependent on the employees’ direct involvement, engagement and personal values as a beneficiary and an executioner. In addition to the stakeholder’s initiatives that are a key deliverable to the marketing strategy, the employees are influenced by their personal beliefs and practices that can be associated with influences of religion, culture and the wider social landscape.

The data is limited to a small number of factories located near the capital, Dhaka, this is a small sample compared to the 4,000 factories in Bangladesh. Further research can be conducted based on a larger data set, which could represent a wider range of employee perspectives from different factories relating to size, product category and geographical location. The study does not expand on the factors that influence employee perception specifically.

The findings of the study can help the employers understand that the organization’s priority and participation are not the only factors that influence the employee’s perceptions. The employees’ assessment of the stakeholder’s intentions of CSR, which are reflected in the organization’s priority, shapes employee perceptions that are influenced by their personal values and beliefs. The awareness of the factors that influence the employees will enable organizations to motivate them and deliver on expectations of the business partners.

It is the practices aimed at the employees that enhance their engagement in CSR that enable them to reciprocate and influence their perception of the organization’s fair and genuine motives. The effectiveness of this aids the macro-marketing aspects of managing social concerns and the impact of businesses.

The data collected is primary data from employees of garment manufacturers. The hypothesized framework is developed by the authors, and the outcomes of the factors that influence the employee perception of CSR are escalated from the analysis conducted by the authors.

While corporate social responsibility (CSR) has been gaining support for the role it plays in employee outcomes, such as organizational identification (OID), the view of CSR from a social identity perspective is underdeveloped. This conceptual chapter explores the role of social identity processes grounded in organizational justice to develop a model of CSR attributions and the moderating role these attributions play in organizational member outcomes. CSR is understood as the relational processes happening with stakeholders, and these relationships engage specific organizational identity orientations. The social identity process flows from there, resulting in CSR attributions including strategic, relational, and virtuous. Using social identity, organizational identity, and organizational justice, this chapter makes two specific contributions: a CSR attribution typology grounded in organizational justice and the moderating impact of these attributions between activated justice dimensions and resulting organizational member outcomes.

This paper aims to explore the potential relationship between internal corporate social responsibility (CSR) and the decline of organised labour in countries of the global North. Given the opposing trends since the late 20th century and the widespread adherence of internationally recognised labour standards in CSR codes, standards, and reporting frameworks, questions arise about the disparity between CSR rhetoric and practice regarding the collective rights of in-house employees. The paper further explores the tendency in CSR scholarship to overlook violations of collective rights for in-house employees in the global North.

To examine whether there is an elective affinity between the rise of CSR and the decline of organised labour, the paper uses a discursive institutionalism approach, providing a meta-theoretical analysis of academic literature on internal CSR. A scoping review methodology was used to identify relevant literature and compile it into an empirical corpus for a metatheoretical analysis. The empirical corpus, consisting of 38 articles, was generated through a Google Scholar (GS) search guided by the following questions: (1) What are the dominant conceptual framings of internal CSR? (2) What are the dominant roles and practical aspects of internal CSR?

The paper identifies two key disparities in the literature: (1) between rhetoric and practice regarding the collective rights of in-house employees in the global North and (2) between the extensive CSR research on violations of collective rights of value chain workers and the limited attention to in-house employees’ collective rights. The analysis highlights two factors contributing to these disparities: the integration of internal CSR into the corporate managerial toolbox and the distinction in CSR discourse between core labour standards and workplace issues. The analysis shows that internal CSR has an elective affinity with the decline of organised labour.

While scoping reviews are often standalone studies, this paper used the methodology for its stated purpose. Limitations include the broad span of internal CSR across various academic fields and reliance solely on GS. Measures taken to enhance inclusivity were unlimited review period, refined inclusion criteria and keywords during the selection process and cross-checks of cited articles.

Considering the implications of the decline of organised labour on workers’ collective voice, poverty and the distribution gap in wealth and income, this paper suggests that for CSR to play a significant role in advancing sustainable social justice, scholars and practitioners should look at ways to reduce the disparity between rhetoric and practice regarding employees’ voice and collective rights.

The paper lays the foundation for a better understanding of the potential links between internal CSR and the decline of organised labour. It addresses a gap in the literature on the interrelations between CSR and organised labour in the global North and proposes root causes of this gap. This contribution enriches the scarce literature exploring the potential elective affinity between CSR and transformations in the global economy and labour markets since the late 1980s. Finally, the paper deepens the understanding of the implications of CSR for employees’ collective rights and voice as well as for organised labour.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

The purpose of this study is to generate a better understanding of the nature of Corporate Social Responsibility (CSR) communication on social media. In fact social media are one of the most effective communication channels in contemporary business settings. Due to their inner characteristics, they should be the ideal channel for communicating CSR topics. Over the last 15 years, a variety of researches discussed the interplay between CSR and social media, resulting in a rather tangled body of knowledge.

This study proposes a scoping review of published academic literature at the intersection of these two research bodies (i.e. CSR and social media communication) to shed light on the nature of the communication, strategic challenges and practices, as well as their key factors and impact.

To date, academic research related to the nature of CSR on social media is fragmented and blurry. This research sheds light on the challenges of interactive social media communication in CSR and presents an account of key strategies, tactics and possible impacts for these challenging communication practices.

This research generates a better understanding of the nature of CSR communication on social media, strategic challenges and practices, as well as their key factors and impact. It is the tentative of generating a synthetic account of relevant literature in the field.

This study aims to explore the relationship between integrated reporting (IR) and corporate social responsibility (CSR) in the context of South Africa, specifically exploring the mediating impact of board cultural diversity on this relationship.

This study analyzed data from 107 companies operating in South Africa between 2010 and 2022 using the quantitative research method described by Preacher and Hayes (2008).

The research findings illuminate the complex dynamics of cultural diversity on boards as mediators in integrating reporting practices and CSR initiatives. A more diverse board has been shown to mediate and strengthen the relationship between IR and CSR, leading to improved sustainability performance.

These findings have practical implications for various stakeholders in the South African corporate environment, including boards of directors, policymakers and investors and emphasize the importance of promoting cultural diversity to promote corporate sustainability and social responsibility. Furthermore, these findings provide insights for creating inclusive and effective boards of directors capable of leading organizations toward more responsible and sustainable practices.

In line with the growing trend of companies focusing on achieving sustainable development goals (SDGs), this research paper aims to propose a classification of values of socially responsible companies aligned with the SDGs that these companies could fulfill.

The authors’ carried out a qualitative semiotic analysis of four companies as part of the corporate environmental communication initiative to focus on the corporate values conveyed in the messages. Using thematic analysis, the authors’ identified the SDGs achieved by their actions. By coding the values and the SDGs, the authors’ performed a top-down hierarchical classification, linking the value system to the SDGs.

This research unveils various relationships between corporate communication values and the practical implementation of specific SDGs. This paper sheds light on the central role of utilitarian values in achieving SDGs 7, 8, 9, 10, 11 and 13 and highlights the importance of existential values in reaching SDGs 8, 9, 10, 12, 11 and 17. Conversely, no utilitarian values contribute to the realization of SDGs 7, 8, 11, 13 and 17, while no existential values enable the achievement of SDGs 7, 12, 13 and 17.

This research makes a valuable contribution to the achievement of the SDGs by adopting a streamlined approach that aligns with specific company values. The classification of values by SDG provides an in-depth understanding of commitments toward these goals and promotes more coherent integration into corporate culture and business practices. This approach ensures that sustainable progress is aligned with the values communicated in their long-term strategy, enabling businesses to effectively address crises.

Research suggests the hotel industry has grown to integrate corporate social responsibility (CSR) programs towards addressing issues relating to the sustainable development goals (SDGs). Nevertheless, how the progression of research has influenced the field of CSR and the SDGs remains unexplored. This paper aims to address the knowledge gap.

The research is based on a review of 230 papers from Scopus Indexed Journals – both mainstream and specialty. A content analysis was conducted to identify the major themes and the evolution of CSR research in the hotel industry.

Recent CSR research has tended to shift towards issues such as CSR communication and reporting from its earlier focus on the perceptions and practices of CSR. The SDGs, in general, and environmental sustainability, in particular, remain on the periphery of hotel industry’s CSR initiatives. This raises concern about the ability of CSR programs to facilitate the SDGs by 2030. This study highlights that both stakeholders (e.g. consumers, employees) and business forces (e.g. financial bottom line) can shape the hotel industry’s CSR strategies in contributing to the SDGs and greater sustainability.

The research advances the CSR and sustainability literature by undertaking a comprehensive review of business research on CSR in the hotel industry focusing on the SDGs, and advancing and facilitating discussion on existing knowledge in this field and how the field can be further developed.