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This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by looking into the significance of mediating factors, namely, brand image (BI) and brand loyalty (BL), within the context of an emerging economy.

The authors conduct an extensive literature study on the subjects of CSR, BI and BL to assess their influence on the sustainable performance of SMEs in an emerging market. The study adopts a quantitative methodology. A total of 438 answers were obtained from a sample size of 513. The data of the SMEs in Vietnam was analyzed using the smart partial least squares structural equation modeling software, specifically version 3.3.2.

The results of the authors demonstrate notable and favorable correlations between CSR and CSP, CSR and BI and CSR and BL. Importantly, the findings contribute to existing knowledge by looking into the mediating influence of BI and BL in the relationship between CSR and CSP.

According to the authors’ understanding, a number of research have investigated the correlation between CSR and CSP within the realm of SMEs. Nevertheless, there is a scarcity of scholarly research examining the mediating function of BI and BL in this association. The study’s findings have important implications for entrepreneurs and senior management in effectively guiding their enterprises and improving their business strategies with an emphasis on sustainability in emerging markets. The outcome of this study has the potential to significantly contribute to SMEs in Vietnam as well as other emerging countries.

The purpose of this study is to conduct a comprehensive investigation into the utilization of visual impression management techniques within sustainability reporting. Specifically, the study aims to determine whether Italian companies employ impression management tactics in the presentation of graphs within their sustainability reports and, thus, problematize visual data communication in corporate social responsibility (CSR).

The research adopts a multimodal content analysis of the 58 sustainability reports from Italian listed companies that are GRI-compliant. The analysis focused on three types of graphs: pie charts, line graphs and bar graphs. In total, 860 graphs have been examined.

The study found evidence of graphical distortion techniques being employed by companies in their sustainability reports to create a favorable impression. Specifically, graph distortions are found in column graphs and not in line or pie charts. In particular, selectivity, presentation enhancement and measurement distortion techniques seem to be extensively used when adopting column graphs in sustainability communication. Moreover, social sustainability–related topics tend to be more represented of other area of CSR reporting. This suggests that companies, whether consciously or unconsciously, engage in impression management techniques when using graphs in their sustainability reports.

The study findings suggest that more consciousness is needed for companies when engaging in the construction and selection of graphs in their sustainability reports and that decision-makers should develop a clear guide for ethical visual communication.

The paper systematically analyzes visual impression management techniques in communicating sustainability data and, in particular, advances literature on graphical distortion. The value lies in empirical evidence of distortion adoption in GRI-compliant reports as well as problematizing visual data communication as a fundamental challenge for sustainability communication management.

This study offers an empirical framework for how hotel employees CSR perceptions affect their job satisfaction by incorporating the parallel mediating roles of organizational identification and psychological contract fulfillment. In addition, it examines the moderator effects of employees' CSR-induced attributions on the constructed mediated model, providing a powerful lens through which to evaluate when and how employees' CSR perceptions influence organizational identification and psychological contract fulfillment.

The study use PLS-SEM techniques to analyze a sample of 520 employees from 49 luxury hotels with 4–5 stars in Khanh Hoa province, Vietnam.

The results show that CSR positively influences job satisfaction through the mediating role of psychological contract fulfillment and organizational identification. Besides, attachment styles also play moderator role in the relationship between CSR and psychological contract fulfillment/organizational identification.

The discoveries elucidated within this research endeavor proffer actionable discernments to be earnestly contemplated by professionals entrenched in the hotel industry, earnestly aspiring to ameliorate the contentment of their workforce and, concomitantly, augment the overarching efficacy of their organizational operations.

This study provides human resource departments with insights and suggestions for maximizing the efficacy of CSR implementation in the hotel industry.

The purpose of this paper is twofold: first, it explores the influencing factors of the government’s trust decision-making in the private sector; second, it explores how these influencing factors affect the government’s trust decisions.

A theoretical model was established, and a questionnaire survey was conducted among 152 professionals. The collected datas were analyzed by the structural equation modeling (SEM) method.

The study identified four critical factors that influence the government’s decision to trust the private sector in public-private-partnership (PPP) projects. All the four factors have a positively correlated impact on the government’s trust decision-making. The structural equation path analysis shows that the most important factor affecting the government’s trust decision-making is the trustee’s (private sector) trustworthy characteristics, and the path coefficient is 0.92. The path coefficients of risk perception and the trustor’s trust tendency are 0.83 and 0.74, respectively. The influence of the legal system environment on government trust decision-making is moderate, with a path coefficient of 0.68.

This paper contributes to the literature in two aspects. First, the factors influencing decision-making to government trust in the private sector in PPP projects have been identified. Second, a comprehensive view of the mechanism of government trust in the private sector in PPP projects has been theorized by the SEM method.

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

This study aims to analyze the content on corporate social responsibility (CSR) of Gucci, Prada and Ermenegildo Zegna on the social networks Instagram, Facebook and TikTok in order to examine the focus of the publications of these luxury brands, what type of content is more frequent and which ones generate more interaction and engagement.

An interpretive content analysis of a sample of 92 posts on CSR published between December 2021 and June 2022 is used. For this purpose, an analysis sheet validated through theoretical constructs and pilot testing is used.

Most of the social responsibility content of the fashion brands analyzed is linked to the use of sustainable materials, the protection of natural spaces and, in the particular case of Prada, the protection of the oceans. The posts that achieve the highest interactions are videos and photo reels. Although the strategies that significantly increase brands' reach on social networks are collaborations and joint posts with other fashion brands, as is the case of Gucci with NorthFace and Prada with Adidas. Also, one of the main findings of this research has been to identify that brands may be using TikTok – perhaps experimentally – to reach stakeholders in Asian countries, especially China, where other platforms such as Instagram or Facebook may have a more limited reach.

This research shows that the social responsibility activities of luxury fashion brands leverage the content marketing strategy in social networks. It also demonstrates the importance of the Asian market (mainly Chinese) in the outreach strategies of brands, as is the case of Gucci and Prada, which bet on CSR activities for the protection of the Asian tiger in the framework of the year of the tiger in the Chinese horoscope, as well as the publication of certain content on TikTok.

Face is the most intuitive and representative feature at the individual level. Many studies show that beautiful faces help individuals and enterprises obtain economic benefits and form a high economic premium, but the discussion of their potential social value is insufficient. This study aims to focus on the impact of the personal characteristics of executives. It mainly analyzes the impact mechanism of CEO facial attractiveness on corporate social responsibility (CSR) decision-making, clarifying the social value of beauty from the perspective of CSR.

The authors use the regression model to analyze the panel data set, which was conducted by a sample of Chinese publicly listed firms from 2016 to 2018.

The study found that CEOs with high facial attractiveness are more active in fulfilling CSR, which can usually bring higher social benefits. CEOs with beautiful faces are prone to overconfidence, are optimistic about their ability and the future development of the enterprise and are more willing to increase their investment in CSR. CEO duality can positively regulate the positive correlation between a CEO’s facial attractiveness and CSR.

Based on the perspective of upper echelons theory, this paper explores the mechanism of CEO facial attractiveness on CSR. This study enriches the perspective of the upper echelon’s theoretical research and has essential enlightenment for CEO selection and training practice.

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

This study aims to provide further insights into the connection between corporate social responsibility (CSR) and companies’ credit ratings, while also exploring the role of corporate governance as a moderating factor. The hypotheses for this relationship are rooted in both legitimacy and stakeholder theories.

Using a sample of French non-financial listed firms from 2007 to 2020, this paper uses the ordered probit model introduced by Greene (2000). The issue of endogeneity has also been addressed.

The study reveals that CSR practices positively impact companies’ credit ratings by enhancing solvency and financial performance. Specifically, firms that prioritize CSR, particularly in the social and environmental dimensions (such as community relations, diversity, employee relations, environmental performance and product characteristics), tend to have higher credit ratings and a reduced risk of default. This suggests that credit rating agencies likely incorporate CSR performance when assigning credit ratings. Furthermore, the quality of corporate governance acts as a moderator, strengthening the relationship between CSR and credit ratings. The findings remain robust even after accounting for key firm attributes and addressing potential endogeneity between CSR and credit ratings.

This research provides valuable guidance for policymakers, corporate managers, investors and other stakeholders, as it offers insights into the influence of CSR activities on risk premiums and financing costs. For financial institutions, expanding credit decisions to encompass non-financial factors such as CSR can result in more accurate predictions of firm credit quality compared to relying solely on financial indicators.

To the best of the authors’ knowledge, this study stands out as the first to systematically examine the relationship between CSR and credit ratings within the French context. Moreover, it distinguishes itself by investigating the moderating influence of corporate governance on this relationship, setting it apart from prior research.

Although employees are considered key stakeholders, they receive limited attention in the corporate social responsibility (CSR) literature compared to other stakeholders such as customers. This study aims to address this gap, investigating how different factors, including CSR communication, may affect employee perceptions, and to what extent they can influence or be influenced by CSR activity.

Semi-structured interviews were used to collect data from three multinationals (MNCs) operating in Bangladesh. Mid- and entry-level employees from different departments, namely, marketing, logistics, human resources, IT and finance, were approached for data collection. It is important to note that all the study participants were Bangladeshi.

This study demonstrates how CSR perceptions, shaped by the level of employee awareness, personal beliefs about CSR and perceived motivation for adopting CSR, strengthen psychological ties between employees and their organisation. One-way CSR communication adopted by these MNCs disseminates positive information about an organisation’s contribution to society and creates an aspirational and ideational image, which enhances identification, evokes positive in-group biases and encourages employees to defend their organisation against criticism. This study further demonstrates that employee CSR engagement can galvanise their experience of organisational identity, enhance their pride and reinforce their organisational identification.

Drawing on social identity theory and the CSR communication model proposed by Morsing and Schultz (2006), this study aims to understand employees’ CSR perceptions and the possible impact of this on their behaviour. Previous studies largely focus on customers’ perceptions of these activities, which means the link between CSR perception and employee behaviour remains unclear. The current study suggests that employees working in Bangladesh will not withdraw support from their organisations if CSR is used to build reputation or public image. The findings extend the literature by arguing that some employees in developing countries not only seek to improve their status by working in a reputed organisation but also tend to engage with CSR activities undertaken by their organisation.