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This study aims to investigate the impact of corporate social performance (CSP) on financial performance of manufacturing companies listed on the Tehran Stock Exchange and thus contributes to understanding the significance of socially responsible investments for companies.

The CSP was measured by a questionnaire composed of 53 items related to customers’ social performance of the firm, workers and environmental and community dimensions. Besides, corporate financial performance was measured by two measures, return on equity (ROE) and return on assets (ROA). In this study, 74 observations were investigated from 2006 to 2012. The data were analyzed using the multiple regression method.

The results of the study revealed that customers’ social performance of the firm has a negative impact on ROA of the firm. Besides, social performance of the workers dimension of the firm has a positive impact on ROA. The results, also, showed that none of the CSP dimensions affected the ROE of the firms.

The present study is useful for managers to develop future social performance policies that may lead to better financial performance in the long-term. The paper, also, contributes to the corporate social responsibility literature, as it presents empirical evidence of the effects of CSP on the financial performance in the manufacturing sector of developing countries.

The purpose of this chapter is to share the findings of a qualitative case study focusing on international sustainability guidelines’ ‘fit’ at a mega South African state-owned enterprise (SOE). The case study set out to determine if international guidelines developed in the West fit when the home country of the company is in the global South. The case study drew on document analysis and 23 serial interviews with 12 formally employed sustainability champions and the analysis was conducted through applied thematic analysis (ATA) using the computer-aided qualitative data analysis software (CAQDAS) Atlas.ti. The case study was conducted at a South African SOE with over 60,000 employees and an average annual revenue of 50 billion Rand. The study found that there were several international sustainability guidelines in use at the SOE and that the guidelines in use were not only a good fit but were valuable to the sustainability champions and the company’s corporate sustainability governance structures. The research is limited in that it is not generalizable; however, it is transferrable to similar contexts.

The study recommends that companies ensure that they adopt guidelines that are appropriate for their organization, industry and the regions wherein they operate and that sustainability guidelines may be particularly useful in promoting corporate sustainability within the organization and establishing sustainability-related governance mechanisms which may be valuable for stakeholders as well. This research demonstrates that companies who engage in international trade are likely to benefit from international sustainability guidelines and reveals unique practices which the company proactively engages into ensure that the guidelines are effectively applied.

Three aspects of teaching ethics are discussed. It deals with reflection, multicultural classrooms, and narrative. The first aspect acknowledges that trying to help people recognise moral issues and have the courage and capacity to respond is harder than teaching and examining theoretical learning. The second, whether we seek to develop a ‘new’ ethical framework that fits all situations and recognises the differing traditions of global classrooms and marketplaces or we acknowledge that there are different underlying values which are hard to reconcile. The third aspect, somewhat provocatively, is whether we would be better off using novels or TV series rather than textbooks for the teaching of ethics.

This paper aims to examine the impact of corporate social responsibility (CSR) on financial performance (FP) of Indian steel industry in terms of value-added (VAM), profitability (PM), market (MM) and growth measures (GM).

It is an empirical study using secondary data of 40 companies for 14 years collected from CSR/annual reports/official websites of the companies and Prowess database. The panel regression analysis, MANOVA and univariate ANOVA have been conducted to examine the impact of CSR on FP.

The result indicates a positive impact of CSR on FP in terms of VAM, PM and GM, thereby indicating that more investments in CSR will generate wealth for shareholders, enhance profitability and sales. Moreover, this study shows no noticeable relationship between CSR and MM.

This study contributes to the literature on the CSR–FP relationship and also has implications for managers, investors and other stakeholders. Companies with higher CSR rating create a brand image, attract proficient employees, get greater profit, loyal customers and have less possibility of bribery and corruption. This study may result in being influential to companies confined not only to this sector but also reaching to the others, thus inspiring them to contribute their share of profit for the welfare of society.

To the best of the authors' knowledge, it is the first comprehensive study to examine the impact of CSR on FP of Indian steel industry by considering four dimensions for measuring FP. It provides evidence about the relationship between CSR and FP.

Admittedly, in the happening world of today, the woman has become concertedly visible. She is treading every domain of activities with self‐belief and proven competence. Her forays into the male monopoly of executive role in management affairs have registered a significant success in spite of so many constraints in her march to hierarchical positions. The present paper investigates the challenges preventing women from reaching the top management positions especially in the service sector. A sample of 271 women executives has been drawn from the selected organisations of the service sector from a progressive state of India – Pubjab. The results of the study reveal that lack of network access; gender discrimination; and gender stereotypes are the three major factors which inhibit women from advancing to top corporate positions. The findings depict an overall negative picture of the women executives’ advancement in the service sector. Women still face subtle discrimination and evaluation of their performance tends to be prejudiced against them. The results would help alleviate the challenges that women executives face by enhancing the awareness of the factors that inhibit their advancement in the corporate world.

The purpose of the current study is to identify the factors affecting work‐family conflict among women executives. The relationship of personal and organizational characteristics to work‐family conflict has also been studied. The study is based on the responses of 271 women executives working in selected organizations of service sector in Punjab. Various statistical tests, namely, reliability analysis, factor analysis, and analysis of variance have been carried out. Results indicate that women perceive gender role attitude and spillover between work and family roles as the most important factors affecting their career followed by other four factors namely: (i) harmony in home and office; (ii) organisational support; (iii) family expectations; and (iv) parenting effect and professional skills. It is also revealed that the nature of organization and education have a significant impact on work‐family conflict but material status does not have any influence on work‐family conflict. The findings of the paper confirm that by and large women executives are able to maintain a proper balance between work and family roles.

The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility disclosure of firms listed on Tehran Stock Exchange (TSE); and second, to study the association between the level of corporate social responsibility disclosure (CSRD) and some of the audit variables such as audit fees, audit tenure and audit firm’ size.

The study population consists of 125 firms listed on the TSE during the years 2010–2015. Following Salehi et al. (2017), content analysis is used to measure the level of social responsibility disclosure, and hypotheses are performed using multiple regression analysis and R software.

The results represented that there is a positive significant relationship between a firm size and a firm age with the level of CSRD. However, there is a negative significant association between financial leverage and profitability with the level of CSRD. Given that CSRD is different among various industries and the type of industry can be an influential factor in CSRD, an industry type’ variable in the fourth hypothesis is of a type of index variable and has eight levels, of which the first level is ranked as the base level. Our findings showed that the level of CSRD at industries of machinery and appliances, production of metal products, food and beverage products, and textiles is lower than the baseline level (pharmacy). Nevertheless, companies in the fifth industry (mineral products) have a higher level of CSRD in comparison with the pharmacy industry. Moreover, the authors find that there is a significant positive connection between audit fees and CSRD. This implies that Iranian managers in an inflationary economy probably manage earnings when they provide more CSRDs, which leads to increase in the audit risk and audit fees.

Needless to say, the findings of this paper will have practical implications for investors, auditors and other users of financial statements. First of all, this study will aware them of the fact that when a country faces economic sanctions and most of its companies are in financial strain investors should not consider the firms engaging in corporate social responsibility activities to behave morally and provide transparent financial reports. Second, the results will convince auditors to be conservative toward the firms that are financially distressed, for audit risk of them will be high. Thus, policymakers should be cautious concerning directors’ opportunistic actions and increase monitoring to enforce social obedience.

The turning point of this research is related to the time period of research related to firms that have faced severe financial problems due to economic sanctions. In fact, the study revealed another aspect of CSRD that could have negative consequences when managers are in financial strain and take opportunistic actions.

This paper aims to determine the preferable destinations of money laundered from Pakistan by using the Walker’s Gravity Model and to estimate the amount of money laundered through 156 countries. The research aims to facilitate policymakers and regulators to provide more efficient guidelines to counter the problem of money laundering.

This study uses a descriptive and quantitative approach. This study uses the Walker’s Gravity Model updated by Unger et al. (2006) to measure money laundering in Pakistan; Walker’s Gravity Model was first developed by John Walker in 1994.

The results indicate that Pakistani money launderers preferred countries having large financial sectors and political stability to hide their illegal money. In addition, the study estimates the amount of money laundered and shows that Pakistan has lost bulk of funds.

The major limitation is the non-availability of reliable data as the activity is hidden. Reliable data is either not available officially or scattered. Available data only reflect aspects that are reported. Non-availability of statistics for all years and countries resulted in the omission of some countries.

The study helps legislators and policymakers, including the Ministry of Finance, State Bank of Pakistan, Securities and Exchange Commission Pakistan, and other regulators, including law enforcement agencies and financial institutions, in formulating effective policies, regulations and internal control.

The study helps to identify the need of estimating the amount of money laundered to fight the problem effectively. Very few efforts have made to determine the size and the amount of money laundered, and this is the first study to determine the amount of money flowing out of Pakistan with the purpose of laundering.

The purpose of present study is to explore the linkages among Intellectual Capital (IC), Corporate Governance (CG) and Corporate Social Responsibility (CSR) through direct and indirect empirical inquiry.

The main setting is designed for exploring the relationship among IC, CG and CSR. Therefore, these three constructs are examined directly in which their statistical relation is evaluated among themselves and indirectly in which their possible effects are examined onto firms’ unsystematic factors such as cash flow, short-term solvency, long-term solvency, profitability and asset utilization.

Empirical investigation is conducted on manufacturing firms listed in Istanbul Stock Exchange from 2007 to 2011. Empirical results do support a positive relationship among these important constructs.

The empirical research is carried out in manufacturing firms only.

IC, CG and CSR are three demanding research areas to study. This is the first attempt here to examine their possible linkages based on so-called direct and indirect empirical inquiries. The primary reason behind this attempt is that these concepts are assumed to be important for all stakeholders.

This paper aims to examine the factors that drive the career progression of construction project managers (CPM) in the Ghanaian construction industry.

Based on the quantitative approach, the views of 80 CPMs working with D1 building construction firms were elicited using a structured questionnaire. Data was analysed using one-sample t-test, which was used to examine the relative significance of the variables. The mean scores, standard deviations and significance values (p-values) of each variable were used to examine the outcome of the survey.

The findings suggest that “existence of organizational support systems”, “ability to create identity”, “having an influential mentor and coach”, “accepting complicated and high visibility assignments” and “ability to gain managerial or leadership experience” are the key factors that drive the career progression of CPMs in Ghana.

Findings from this study is limited to CPMs, specifically within the Ghanaian construction industry. This implies that with the fragmented nature of the construction industry, adopting these findings in construction settings within other countries may not yield the desired results, especially, if those countries do not share similar characteristics and context with Ghana.

Practically, this study highlights for the benefits of project managers (PM) (especially those in the construction industry) the key factors that drive their career progressions. Identification of these drivers offers the professionals with those factors to be prioritized when seeking to progress their careers in the construction industry.

Empirical research on the factors that drive the career progression of CPMs has not been fully examined in previous studies, though such studies in other sectors aside construction are prevalent. Hence, the identification of the drivers for career progression of construction PMs advances literature in the area and offers the professionals with those factors to be prioritized when seeking to progress their careers.