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Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO’s ethical ideology on the presence of corporate social responsibility (CSR) disclosure on corporate websites. It also considers the CEO’s perception of the importance of CSR (i.e. the extent of the CEO’s detachment from the stockholder-oriented logic and attachment to the stakeholder-oriented logic).

First, a survey was sent to CEOs of large unlisted Belgian companies. Its intention was to assess CEOs’ ethical ideology along the idealism and relativism dimensions and their perceptions on the importance of CSR (PRESOR-detachment-from-stockholder view; PRESOR-attachment-to-stakeholder view), and to gather some demographics. Second, a content analysis of corporate websites was conducted so as to classify companies as being either CSR disclosing or non-disclosing. Third, the annual accounts of these corporations were investigated and follow-up phone calls were conducted to obtain data on managerial discretion (MD).

CEOs’ ethical ideology influences the degree to which they detach from the stockholder-oriented logic and attach to the stakeholder-oriented logic. Moreover, when MD is high, the degree of these CEOs’ attachment to the stakeholder-oriented logic is the factor that influences the presence of CSR disclosure on their corporate websites. Finally, CEO’s idealism indirectly influences the presence of CSR disclosure through the effect of idealism on the degree to which CEOs attach to the stakeholder-oriented logic.

This paper shows that, when MD is high, CEOs’ values and perceptions influence CSR disclosure decisions. This study thereby enhances our knowledge regarding the internal drivers of CSR disclosure practices and offers UET as a lens through which the importance of CEOs’ personal characteristics in the decision-making process might be further explored.

The purpose of this paper is to study the impact of ethics and social responsibility on employees’ affective commitment in the context of small and medium-sized enterprises (SMEs).

This is a quantitative research. The authors employ multistage sampling technique, non-probability and judgmental sampling method. Data were collected through questionnaire survey to measure the respondents’ perceptions of the ethics and social responsibility, as well as internal corporate social responsibility (CSR) practices. The data obtained were analyzed through variance-based structural equation modeling (SEM), i.e., partial least square SEM.

The findings reveal that perceived role of ethics and social responsibility (PRESOR) and internal CSR are positively related to employees’ affective commitment. Job satisfaction is found to be mediating the relationship between PRESOR and affective commitment. The result also showed that internal CSR practices mediate the relationship between PRESOR and affective commitment.

There are few limitations in the present research. First, present research merely investigates the practices of ethics and social responsibility by SMEs and did not perform a comparison with larger organizations. Second, the use of non-probability sampling method is unable to generalize results for the entire population. Future research could address the shortcoming of present research in order to further contribute to the academic and business world.

The findings provide insights to entrepreneurs and SMEs on the manifestation of ethics and social responsibility in enhancing employees’ affective commitment. In turn, it reduces employees’ turnover intention and enhances SMEs sustainability to strive in the competitive environment.

These findings highlight the positive chain effects of enterprises in discharging their moral obligation as well as their social responsibility. The enterprises are benefited from the good reputation which may act as a magnet to attract talent-employees and also sustaining their enterprises through employees’ retention.

This research paper contributes to current knowledge by painting a better picture on the importance of ethics and social responsibility and internal CSR from the employees’ perception. As to date, employees’ perception of ethics and social responsibility and internal CSR practices are still under-investigated. Moreover, past research often focuses the impact of ethics and social responsibility in the larger corporation but scant research is conducted in the smaller organization such as SMEs.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

The purpose of this paper is to study the perceived relationship between corporate social responsibility (CSR) and corporate effectiveness (CE) amongst undergraduate and post-graduate students in India and Mauritius. The paper explores the differences in perception of CSR and CE w.r.t profitability, long-term success and short-term success between the different student groups.

This paper explores past studies done by researchers and practitioners and uses a survey method for data collection amongst students in India and Mauritius.

Set in the context of current ethical and business challenges facing business leaders, the paper provides insights and recommendations on the perceived relationship between CSR and CE. Recommendations have been provided for leveraging the perception of CSR amongst students as they aspire to become future business leaders.

Researchers and practitioners are encouraged to explore and test the proposals further in different contexts and countries.

The paper suggests that the research reinforces the relationship between CSR and CE in the context of business and current student perception globally.

Management students are future managers and the study of their perception towards social responsibility has a lot of bearing on their future decision making with respect to these issues.

This paper highlights the different student views on CSR and CE in India and Mauritius and will encourage future researchers and organizations to further expand on this perception.

This paper investigated how perception of organization's social responsibility influenced employees' organizational commitment (OC). Besides, the moderation effect of importance of ethics and social responsibility (ICSR) has been investigated on the relationship.

Responses from 142 business professionals working in Iran have been investigated. Exploratory factor analysis, reliability assessment and regression were applied to analyze the data.

This research indicated that corporate social responsibility (CSR) positively influenced OC of employees. However, no moderation effect was observed in this study.

This study provided support for Turker's model in a different setting and added to the body of knowledge in this area by investigating Iranian context which has been rarely discussed in the literature.

The findings of this research confirmed that employees show higher commitment when working in socially responsible organization. It also showed that all the four categories of CSR examined in this study (CSR to social and non‐social stakeholders, CSR to employees, CSR to customers, and CSR to government) significantly affect OC.

The findings of this research confirmed that employees show higher commitment when working in socially responsible organization. It also showed that all the four categories of CSR examined in this study (CSR to social and non‐social stakeholders, CSR to employees, CSR to customers, and CSR to government) significantly affect OC.

Given that most of previous studies on CSR‐OC relationship are conducted in Western and European settings, this study provides insights from a culturally different context by examining the relationship in a developing country where CSR is still at its infancy levels. The paper also provides empirical support for a recently proposed CSR model and validates it in a different setting.

Drawing from the deontic justice theory and the social exchange theory, the purpose of this study attempts to identify the relationship between perceived corporate social responsibility (CSR) and employees' affective commitment, mediated through organizational trust. Furthermore, the authors seek to understand how the attitude of employees toward the importance of CSR, moderates the aforementioned relationship.

The respondents for this descriptive study were drawn from a sample of 500 employees working in manufacturing companies in India. Self-reporting questionnaires were administered among the respondents, who were selected through the judgment sampling method. Measurement model analysis was done using IBM AMOS 21.0 and path analytic procedures using PROCESS 3.0 macro was used to test the proposed hypotheses.

Results revealed that there is a significant indirect effect of all three dimensions of CSR on affective commitment, through organizational trust. The conditional indirect effects varied significantly, and it was identified that both employee-CSR and customer-CSR had a significant indirect effect on employee affective commitment. However, social/nonsocial CSR did not have a conditional indirect effect on affective commitment, through attitude toward the importance of CSR and organizational trust.

The cross-sectional nature of the study does not allow inference of causality and pose limitations for generalization of results. Though the limitation of common method bias is inherent in studies with self-reporting measures, the authors adopted several procedural remedies to minimize its effect. The study results, particularly the role of attitude toward the importance of CSR need to be tested among employees in different industry sectors. Future studies should examine the same theoretical model in different nations, where CSR activities are not mandated by law.

This study is pioneering in conceptualizing and empirically testing a theoretical model that examined the combined influence of perceived CSR, employees' attitude toward the importance of CSR and organizational trust on their affective commitment toward the organization. This study extends the literature by examining the indirect/mechanisms linking CSR and employees' affective commitment. Exploring more on the employee individual differences and its influence on organizational outcomes will definitely improve individual and organizational functioning.

This study aims to discuss the impact that environmental consciousness and green intellectual capital had on competitive advantage. The study adopted green intellectual capital as an intervening variable to gain insight into how environmental consciousness indirectly affects competitive advantage.

A questionnaire survey on the environmental consciousness and intellectual capital management of Taiwan's manufacturing firms was conducted, and 227 samples were analyzed. The research model investigates the relevant relationships among the constructs by using a structural equation modelling approach.

Research results reveal that environmental consciousness had an indirect impact on competitive advantage through investment in green intellectual capital. It was thus known that green intellectual capital is a mediator of the relationship between environmental consciousness and competitive advantage.

This paper may serve as a reference for firms mapping out future environmental policies and provide an input of various perspectives and arguments into the discipline of green management.

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

The aim of this research, which uses the theories of social identity and social exchange, is to investigate the relationship between responsible leadership, prosocial behavior and the mediating role of psychological ownership in this relationship. In addition, the moderating role of ethical and social responsibility in the relationship between responsible leadership and psychological ownership is tested in the study.

The sample of the research consists of 246 participants who work full-time at İstanbul Sabiha Gökçen Airport in ground handling services (GHS). The convenience sampling method was used in the research, and the research data were collected by the face-to-face survey method. The hypotheses of the research were tested with the partial least squares structural equation model (PLS-SEM) and SPSS Process Macro.

According to the results, it was determined that responsible leadership affects prosocial behavior positively and significantly, and psychological ownership plays a mediating role in this relationship. In addition, the moderating effect of ethical and social responsibility on the relationship between responsible leadership and psychological ownership was determined. When ethical and social responsibility is perceived as high by the employees, it was revealed that the conditional indirect effect of responsible leadership on prosocial behavior through psychological ownership was strong.

When responsible leadership encourages employees to take psychological ownership, they are more likely to engage in prosocial behavior. This study contributes to the field by evaluating the structures discussed with social identity and social exchange theory. In the management practice of organizations, responsible leadership should be strengthened and training should be given to develop responsible leadership.

In the literature review, it was observed that although there are studies conducted with responsible leadership, the concept was not examined with prosocial behavior, and it was not studied in the aviation sector, which has become indispensable for the world economy. With these features, the study distinguishes itself from others and constitutes a source of motivation for researchers.

The paper's purpose is to highlight the corporate social responsibility (CSR) initiatives taken by the Indian Banking Industry, which can help them to enhance their overall performance.

The research is based on the survey questionnaire, administered to 33 public‐private sector banks in Northern Haryana, including its capital Chandigarh, which has been analyzed with the help of descriptive statistics and factor analysis.

The findings suggest that banks have an objective view‐point about CSR activities. They are concentrating mainly on education, balanced growth (different strata of society), health, environmental marketing and customer satisfaction as their core CSR activities. The Indian banking industry is found to be adopting an integrated approach by combining CSR with the ultimate customer satisfaction. Irrespective of location, the nature of CSR activities undertaken by banks is found to be similar.

The study was conducted on 33 banks. As the banks are undertaking CSR activities under the guidance of their respective head office, this perhaps generalizes its usefulness elsewhere.

As CSR improves the performance of banks in terms of goodwill, social image and expanding business, this may be a fruitful example for other industries as well.

This paper observes that the work done for society may pass on the advantages to the corporate world and initiatives in this area may enhance the value.