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This paper aims to explore service learning with its insights in empowering corporate responsibility awareness. Attempts to build corporate responsibility widely in incorporating into the sustainability engagement could be demonstrated in fostering the transformative experiential learning with extensive evaluation and reconfiguration of existing programs. The focus on enhancing the learning experience in emphasizing the community engagement would be applied with strengthening the actual performance in encompassing the ability raising awareness about the environmental issues.

The approach used in this paper refers to develop the conceptual framework about the service learning with various strategies to give insight on corporate social responsibility (CSR). Incorporating the approach of conceptualizing the basis of service learning, key consideration was generated into particular enhancement of service learning in contributing to the CSR.

The finding reveals that getting benefit to serving into the community engagement may take beneficial outcomes with its valuable insight to assist in the progress of program designed with associating to enhance corporate responsibility and sustainability awareness. The advancement of the social control among the companies would be deployed within empowering service learning for CSR where sustainability awareness-based community service as embodiment of CSR should be enhanced through nurturing corporate responsibility-based transformative experiential learning. Moreover, this initiative refers to an attempt to strengthen the basis of corporate responsibility and sustainability awareness-based experiential learning, which could enlarge creative thinking with envisioning sustainability and corporate responsibility.

This study is expected to contribute to the experiential learning to enhance the sustainability within the learning setting engaged in achieving what to contribute to the environmental concern. In creating the situation where the balance between serving and learning can be achieved, attempts to encourage them in joining the service learning program should be collaborated with orienting both personal and social community oriented comprehensively in underlying the responsibility awareness, the sustainability-based moral values. These aim to enhance the understanding stage about the care for protecting the environmental concern within learning experience with the goal to produce responsible awareness especially by economic agents such as shareholders, managers, regulators and active participants to promote sustainable benefits.

This investigation is guided by the following research questions: employing Hart and Milstein’s (2003) Sustainable Value Framework as analytic tool, what is the extent of the integration of sustainability focused strategies by Asian-based companies in their corporate social responsibility (CSR) initiatives? How can the ethics of responsibility of Hans Jonas help rethink the current understanding and doing of CSR in Asia towards achieving a truly responsible and sustainable corporate identity?

This research uses Centering Resonance Analysis (CRA), which is a relatively sophisticated form of content analysis methodology suitable for studying formal written communication such as the published CSR reports. To accomplish the complex task of CRA, the Crawdad Text Analysis System 1.2 is used. The Crawdad Text Analysis Software is an analytical software package developed specifically to perform CRA.

Using the Hart and Milstein Sustainable Value Framework as a diagnostic tool, the empirical findings reveal that Asian-based companies’ CSR projects exhibit a very low degree of integration of sustainability strategies. This paper proposes a theoretical process model that explains the planned development of CSR initiatives – through a CSR tract elucidated as corporate sustainability and responsibility – a holistic management approach aimed at providing impetus for companies in Asia to pursue the goal of becoming responsible and sustainable companies. It reconciles the concepts of CSR and corporate sustainability using Hans Jonas’ ethics of responsibility as the philosophical footing.

The primary objective of this study, therefore, is to examine how companies located in Asia embrace sustainability in their CSR engagement. It stems back to the fundamental question, “How do companies in Asia manage their CSR” – i.e. as a strategic response to changing circumstances and new corporate challenges? This question drives this study’s search for empirically based conclusions on current CSR program thrusts and the advancement of sustainability strategies of firms operating in Asia.

Building upon the empirical results gained from the above objective is the equally important goal of the study to advance Hans Jonas’ ethics of responsibility as a basis for a blueprint to a revitalized view of CSR amongst Asian firms in their pursuit to become responsible and sustainable corporations. The integration of philosophical theory adds foundational depth to the study.

Building upon the empirical results gained from the above objective is the equally important goal of the study to advance Hans Jonas’ ethics of responsibility as a basis for a blueprint to a revitalized view of CSR among Asian firms in their pursuit to become responsible and sustainable corporations. The integration of philosophical theory adds foundational depth to the study.

This multidisciplinary study seeks to contribute to CSR literature in two ways. First, it highlights the significance of the need for empirical descriptions of firm-level CSR structures and practices that may give a more thorough account of the overall quality of business involvement of Asian-based firms on sustainability issues. Second, this investigation underscores the need for conceptual robustness to guide CSR initiatives undertaken by firms within a sustainability paradigm. A grounded theoretical model is henceforth presented in this paper to enrich the discussion on the strategic management of ecological responsibility through a holistic approach to CSR.

The United Nations Global Compact initiative is presented for businesses and nonbusiness as a universally accepted set of principles. The aim of the 10 principles in the areas of Human Rights, Labor, Environment, and Anticorruption is to encourage businesses to align their operations and strategies with committed values. The Global Compact network involves not only companies but also governments, labor, and civil society organizations. Corporations, community, and environment are integral parts of a system that correlate to each other. In light of the assumption that business operations have increasingly observable effects on the environment, economy, and social life on a global scale, it is necessary to have accountable and sustainable firms. The Global Compact is a voluntary strategic policy initiative, and it has become more important in where interactions between organizations and stakeholders to be more dynamic. On the other hand, sustainability has economic, social, and environmental dimensions, and in accordance with these dimensions, it is necessary for firms to take into account the influence of their operations on their stakeholders. Thereby, from theoretical perspectives, the primary objective of this chapter is to illustrate the role of Global Compact in corporate accountability and sustainability.

An extensive literature research is conducted in order to understand the relationship between Global Compact principles and corporate accountability and sustainability.

From a theoretical point of view, there are some conditions for the advancement of the corporate accountability and sustainability. For instance, there is need for stakeholders’ insistence about incorporating social and environmental values into the business economic decisions. Thus firms could contribute to not only worlds’ economic but also social as well as environmental future.

The research is a theoretical study, but for further studies, empirical studies can be conducted to understand the interactions between Global Compact principles and corporate accountability and sustainability.

This study may be useful for managers to realize the role of Global Compact principles on corporate accountability and its contribution to being a sustainable firm.

There is a lack of studies that analyze the role of Global Compact principles on corporate accountability and sustainability. Examining the principles in light of corporate accountability and sustainability will add a value to the literature in this area.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

Many studies have developed the corporate sustainability topic. The United Nations has implemented the 2030 Agenda and has brought “quality education” and “industry, innovation, and infrastructure” as two of the 17 Sustainable Development Goals. The educational processes in higher education can be focused on adding brand value and social value, and they can be promoting the social inclusion. In this sense, the purpose of this study is to answer some questions related to the corporate sustainability practices under the 2030 Agenda lenses in the Latin American higher educational scenario. After the literature review analysis, a conceptual framework was developed.

This exploratory research study proposes an educational conceptual framework, improving the corporate sustainability under the 2030 Agenda lenses. A literature review was developed, involving the seven variables: “Latin America,” “higher education,” corporate social responsibility,” “personal social responsibility,” “corporate sustainability,” “governance” and “sustainability.” A matrix was developed with 25 variable combinations, connecting the seven variables. Three questions have been proposed and answered: “How much research has been developed in the Latin American higher education?” “How can the corporate social sustainability be applied in higher education?” and “Which perspectives can be considered?”

The results of the literature review are presented through the number of papers found with the analysis of the year of publication and the conceptual background. A total of 524 papers were found. Of these studies, 49 addressed the Latin American panorama, 33 had a general approach and 16 promoted interactions between Latin American and European countries, as well as between regions and continents. Six topics emerged from the literature analysis: digital inclusion, internationalization, innovation, research, servitization and social inclusion. These topics are connected in the “discussion” section, and the educational conceptual framework shows the corporative perspectives on sustainability in higher education.

This research study presents “A conceptual framework for the corporate sustainability higher education in Latin America” and it brings some discussion topics: digital inclusion, internationalization, innovation, research, servitization and social inclusion. These topics were identified through the literature analysis, and they were applied in the conceptual framework to improve the quality of education. The implications of this study are connected with the conceptual framework to promote the discussion topics. The implications involved the public and private governance spheres, third sector, as well as the professors, students and other stakeholders of higher educational institutions. These implications can represent an agent of positive change in the Latin American scenario.

The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to sustainability disclosed in the corporate website of companies, providing evidence about the website sustainability disclosure of different size companies and characterizing the website sustainability disclosure of the Portuguese mold companies.

A content analysis methodology was used to the corporate websites of 83 companies in the sample. A direct approach was followed where the researcher is asked to read and classify the text in a previously defined category, but where the possibility of identifying new categories from the collected data is not excluded.

The information on sustainability disclosed by the mold companies is limited, whether in quantity or concerning the type of information. The information disclosed about environmental and social aspects is scarcer, being the focus more on aspects related to the economic dimension of sustainability, particularly in the areas related to products and services and customers.

The research design can be broadened to include other sustainability dissemination tools and other research methodologies, such as case studies, to provide a deeper understanding of the concerns and initiatives/practices of sustainability of mold companies.

This study contributes to the knowledge of sustainability dissemination practices in SMEs, an area of research that needs to be more explored and, in an industrial sector (molds) that have not received much attention in this area.

Based on the premise of the importance of corporate sustainability communication, the study focuses on the Internet as an information dissemination tool. It provides indications on the theme and information type that can be used to report the company's sustainability.

The overall goal of this chapter is to critique the purported business case for corporate social responsibility (CSR) and sustainability, which persists as a major contentious force in convincing companies to become more sustainable. Extant literature on sustainability, CSR and Socially Responsible Investments (SRIs) generally tends to focus on company perspectives decision-making and approaches. This chapter considers an alternative and under-developed perspective and examines CSR from a consumer/public perspective situated in a German context.

This chapter builds a comprehensive literature review and employs a research philosophical point of view underpinned by a social constructionist stance. It examines indicators and attitudes towards sustainability and sustainable consumption together with socially responsible investments and considers whether the buying patterns of German consumers may serve as a rationalisation for a potential business case for CSR and sustainability.

While the awareness of consumers of CSR in Germany towards sustainability tends to be generally relatively prima facie high, it is nevertheless noticeable that German consumers are predominately reluctant to pay a price premium for product possessing a superior sustainability performance. From the alternative lens of SRIs, rather than being a replete and widespread phenomenon, they are still largely a niche market. For these reasons, the potential for the existence of a business case for sustainability, CSR and SRIs tends in reality to be low, in spite of some populist or survey reports and perceptions.

The chapter links a consumer perspective with the business case for CSR. Moreover, it focuses on the German context which tends to be underrepresented in international research.

The purpose of this paper is to analyse the concepts of sustainability, responsibility and ethics focussing on their links and differences, also to understand how companies move respectively in these field; to understand how companies sometimes move away from the basic and deep meaning of these concepts, landing in a merely utilitarian sphere of personal advantage where ethics, instead of being an irreplaceable and essential stronghold, is found to be a fiction or just an instrument.

The methodology used assumes a theoretical critical approach and, based on the vast literature on the items, is based on a conceptual analysis of the themes of sustainability, corporate social responsibility (CSR) and ethics and of the behaviour that companies can adopt in the three contexts. A critical approach to these issues and concepts can effectively help us to understand how companies are responding to external demands and to the challenges of responsibility and sustainability, which are becoming increasingly pressing.

Ethics, sustainability, CSR and social and environmental reporting are distinct constructs with different meanings but linked by important conceptual and operational relationships.

The results of the research are the consequence of the application of a critical approach based on a theoretical analysis of the concepts under study. It would be interesting to support the results achieved with empirical research studies.

This conceptual path helps scholars and companies themselves to understand the difference between the three key concepts analysed. Only by understanding the basic meaning will it be possible to really make one’s own and pursue it in the correct way.

Nowadays, the authors are overwhelmed by these three concepts which are used as synonyms and incorrectly. This leads to confusion and misunderstandings. Knowledge of the characteristics and differences between these concepts and their concrete applications is of great importance.

This study tries to provide a critical discussion of how the three concepts intersect and differentiate, leading to concrete results or results that have nothing to do with their meaning. There are no conceptual papers in the literature that deal with the three concepts and also analyse the implications on the real world.

Corporate social responsibility (CSR) and corporate sustainability have gained prominence in the major capital markets. In Brazil, the São Paulo Stock Exchange (BM&FBovespa) has created the Corporate Sustainability Index (ISE) and the Carbon Efficient Index (ICO2), responsible for indicating the performance of sustainable companies. Therefore, this study proposes to examine and compare the stock returns of the sustainability index member companies with the returns of companies out of these indexes. In this methodology we selected the two principal negotiability indexes of that market (IBOV and IBrX50), which are indexes that meet the most traded stocks of BM&FBovespa, and calculated the average daily returns of the four indexes in order to make performance comparisons over the period 2005–2014, based on nonparametric statistical tests. Our findings indicate that the average returns of sustainability indexes were higher, but these differences were not statistically significant, confirming previous evidence. Additionally, by means of a cointegration test, we found that the indexes are cointegrated in the long term. These findings are limited to the analyzed emerging market and are also subject to the limitations of the estimated models. Thus, we can infer that presence in the sustainability indexes does not indicate statistically significant higher returns, which means that companies with sustainable practices in Brazil are not only concerned with economic performance, but also with social, cultural, and environmental issues. The main findings are aligned with the concept of triple bottom line, even in the case of an emerging market.

This chapter investigates how integrated reporting (IR) can contribute to a better corporate social responsibility (CSR) implementation through diffusion and adoption of CSR practices and actually applying the CSR discourse. Based on innovation diffusion theory, we intend to analyse the diffusion and adoption of CSR on the grounds of IR. The purpose of this study is to demonstrate that IR does indeed represent a mean of reducing the gaps between CSR discourse and its implementation. In order to select the most relevant papers in the area of CSR and IR, we applied the method of positive research. Therefore, the review of literature was made by analysing various theoretical and empirical studies. Setting the main coordinates for CSR and IR through theoretical background, we continue with an empirical analysis on 23 companies that voluntarily publish integrated reports. We intend to demonstrate that IR encourages a diffusion of CSR practices, as companies become more interested in their CSR behaviour.