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The current study aims to propose and empirically investigate a conceptual model of the most relevant antecedents and consequences of Corporate Social Responsibility (CSR) attribution, thus providing a practical and concise model as well as examining brand attachment as a mediator explaining the relationship between CSR attribution and its consequences.

A between-subjects experimental design was employed. The study included two experimental conditions; intrinsic and extrinsic CSR attribution and a control condition. An online self-administered survey was utilised for data collection. The sample was a convenience sample of 336 university students. Both one-way between-groups ANOVA and Partial Least Squares-Structural Equation Modelling (PLS-SEM) were utilised for hypotheses testing.

The most significant antecedents of CSR attribution in order of importance are the firm's approach to CSR communication, past corporate social performance, CSR type and the firm's call for customers' participation in its CSR. CSR attribution exerted a significant direct positive impact on brand attachment and trust. Three significant indirect consequences of CSR attribution were PWOM intention, purchase intention and brand loyalty intention. Whereas trust played a significant mediating role between CSR attribution and its three indirect consequences, brand attachment exerted significant mediation only between CSR attribution and brand loyalty intention. Brand attachment might mediate the relationship between CSR attribution and purchase intention. However, brand attachment failed to play a mediating role between CSR attribution and PWOM intention.

Several studies marginally investigated CSR attribution. Despite the vital role of CSR attribution in how consumers receive firms' CSR engagement, the availability of CSR attribution-centric studies is limited. By introducing a model of the most relevant antecedents and consequences of CSR attribution, this study aids in understanding the psychological mechanism underlying consumers' CSR attribution and provides valuable implications.

The main purposes of this research are: first of all, to re-classify the types of corporate social responsibility (CSR) into primary stakeholder-oriented CSR and secondary stakeholder-oriented CSR from the perspective of stakeholders and, second, to investigate empirically how and which types of CSR can better impact employees' job satisfaction and happiness management.

An online self-administered questionnaire was adopted to test the conceptual model. Questionnaires were sent to Chinese employees and restrict the data to those whose companies had experience implementing CSR. The study employed the partial least squares structural equation modeling (PLS-SEM) technique for data analysis using SmartPLS 4.0 software.

For factors of happiness management, both primary stakeholder-oriented CSR and secondary stakeholder-oriented CSR had significant and positive effects on happiness management. In addition, both primary and secondary stakeholder-oriented CSR positively and significantly affected job satisfaction, with primary stakeholder-oriented CSR way larger than secondary stakeholder-oriented CSR. Job satisfaction, in turn, was positively and significantly associated with happiness management. The results showed that the control variables of gender and education background had significant effects on happiness management.

First, the results provide useful empirical evidence in support of the feasibility that firms could develop competitive and sustainable development strategies by paying more attention to CSR practices. In terms of the primary stakeholder-oriented CSR, managers are recommended to put employees' benefits as a priority and invest in the to offer a healthy and safe working environment or employee support programs. In terms of the secondary stakeholder-oriented CSR, managers are suggested to denote parts of earnings to charity and to people in need. Second, in order to create job satisfaction, firms should put a stronger emphasis on CSR practices. When considering job satisfaction, managers should treat their employees in a socially responsible way and fulfill their demands and rights and place this at the core of their CSR activities.

First, this study makes a contribution to the existing literature by classifying the four important CSR practices into two types from the perspective of stakeholder theory. By incorporating a series of CSR practices and the stakeholder theory, this study provides a comprehensive and reasonable CSR classification, which has not been considered by prior research. Second, this study adds to the literature by defining the construct of happiness management explicitly along with identifying the dimensions of happiness management. Third, to the best of the authors' knowledge, this is one of the first studies exploring the relationship between CSR and happiness management. Finally, this study is among the first to investigate the correlation between job satisfaction and happiness management.

This study examines whether corporate social responsibility (CSR) initiatives positively impact customers’ selection of retail banks in Hong Kong (HK) and identifies which CSR domains affect customers’ selection of banks.

This study adopted a quantitative approach. Primary data were collected from 416 customers of 22 retail banks in HK. The theoretical framework of this study was developed from a literature review, prior studies by Oberseder et al. (2013 and 2014), and CSR initiatives implemented by leading retail banks in HK. Descriptive statistics and statistical tests were used to analyze the data.

The study found that CSR initiatives positively affect customers’ bank selection. CSR initiatives related to the customer and environment domains are likely to have a greater impact on customers than those related to the society domain and are not likely to significantly impact customers’ bank selection.

This study contributes to the CSR literature by offering enhanced insight into the dynamics of CSR and its effects on customer bank selection. Furthermore, this study tests consumers’ perceptions of CSR initiatives in each CSR domain in the banking sector in Hong Kong – a novel approach that has not been previously explored in existing studies. These findings can help banks review the effectiveness of their CSR initiatives and make informed decisions on which initiatives should pursue improved CSR performance and efficient resource allocation.

Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public. Companies use different CSA message strategies, including calling the public to support and act on the issue they advocate. Using reactance theory, the authors investigate the impact of CSA messages with a call to action on corporate reputation in the case of a company's gender equality initiative.

A one-factorial (CSA message with or without a call to action) between-subjects experiment was conducted by surveying 172 individuals living in Switzerland. The CSA messages were created in the context of gender equality.

The authors' study indicates that CSA messages with a call to action compared to those without overall harmed corporate reputation due to individuals' reactance, which is higher for CSA messages with a call to action, negatively affecting corporate reputation. The impact of the CSA message strategy with a call to action on corporate reputation remains significant after controlling for issue alignment and political leaning.

Communicating about socio-political issues, especially taking a stand, is a significant challenge for corporations in an increasingly polarized society and has often led to backlash, boycotts and damage to corporate reputation. This study shows that the possible adverse effects of advocating for socio-political issues can be related to reactance. It emphasizes that companies advocating for contested issues must be more cautious about the message strategy than the issue itself.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

The main aim of this article is to broaden the notion of strategic intent in public relations. It also develops an understanding of the social value of what can be defined as the first modern health communication campaign in Europe based on strategic intents and the development of modernity.

The study is based on both historical research and empirical material from the Norwegian tuberculosis campaign from 1889 up to 1913, when Norwegian women achieved suffrage. The campaign is analysed in the framework of modernity and social theory. The literature on lobbying and social movements is also used to develop a theoretical framework for the notion of strategic intent.

The study shows that strategic intent can be divided into two layers: (1) the implicit strategic intent is the real purpose behind the communication efforts, whereas (2) the explicit intent is found directly in the communication efforts. The explicit intent may be presented as a solution for the good of society at the right political moment, giving an organisation the possibility to mobilise for long-term social changes, in which could be the implicit intent.

The distinction between explicit and implicit strategic intent broadens our understanding on how to make long-term social changes as well as how social and political changes occur in modern societies. The article also gives a historical account of what is here defined as the first modern health communication campaign in Europe and its social value.

Throughout human history, the occurrence of disasters has been inevitable, leading to significant human, financial and emotional consequences. Therefore, it is crucial to establish a well-designed plan to efficiently manage such situations when disaster strikes. The purpose of this study is to develop a comprehensive program that encompasses multiple aspects of postdisaster relief.

A multiobjective model has been developed for postdisaster relief, with the aim of minimizing social dissatisfaction, economic costs and environmental damage. The model has been solved using exact methods for different scenarios. The objective is to achieve the most optimal outcomes in the context of postdisaster relief operations.

A real case study of an earthquake in Haiti has been conducted. The acquired results and subsequent management analysis have effectively assessed the logic of the model. As a result, the model’s performance has been validated and deemed reliable based on the findings and insights obtained.

Ultimately, the model provides the optimal quantities of each product to be shipped and determines the appropriate mode of transportation. Additionally, the application of the epsilon constraint method results in a set of Pareto optimal solutions. Through a comprehensive examination of the presented solutions, valuable insights and analyses can be obtained, contributing to a better understanding of the model’s effectiveness.

Studies showed that stakeholders want the construction sector’s organisations to be more accountable and transparent regarding social and environmental issues through corporate social responsibility (CSR). There is a paucity of literature regarding CSR implementation in the construction sector, especially in developing countries like South Africa. Hence, the study evaluated CSR’s merits and hindrances and suggested solutions to enhance its implementation in the South African construction sector of Mpumalanga Province.

The researchers employed a questionnaire survey method to collect data from 68 useable respondents in the South African construction sector of Mpumalanga Province. The main section of the questionnaire was divided into three parts, each addressing an objective mean item score ranking technique.

Findings show management lacks willingness, absence of recognition for implementing CSR at tender adjudication, professionals regard CSR as a “soft issue,” inadequate ability to carry out CSR initiatives and lax CSR knowledge emerged as the key issues hindering construction stakeholders, especially construction companies, from participating in CSR in South Africa. The research suggests initiatives to enhance CSR in the construction industry.

The study shows that the findings can be used to improve the implementation of CSR engagement and possibly enhance a policy to stimulate friendly CSR in the South African construction sector.

Diffusion of innovations, defined as the adoption and implementation of new ideas, processes, products, or services in health care, is both particularly important and especially challenging. One known problem with adoption and implementation of new technologies is that, while organizations often make innovations immediately available, organizational actors are more wary about adopting new technologies because these may impact not only patients and practices but also reimbursement. As a result, innovations may remain underutilized, and organizations may miss opportunities to improve and advance. As innovation adoption is vital to achieving success and remaining competitive, it is important to measure and understand factors that impact innovation diffusion. Building on a survey of a national sample of 654 clinicians, our study measures the extent of diffusion of value-enhancing care delivery innovations (i.e., technologies that not only improve quality of care but has potential to reduce care cost by diminishing waste, Faems et al., 2010) for 13 clinical specialties and identifies healthcare-specific individual characteristics such as: professional purview, supervisory responsibility, financial incentive, and clinical tenure associated with innovation diffusion. We also examine the association of innovation diffusion with perceived value of one type of care delivery innovation – artificial intelligence (AI) – for assisting clinicians in their clinical work. Responses indicate that less than two-thirds of clinicians were knowledgeable about and aware of relevant value-enhancing care delivery innovations. Clinicians with broader professional purview, more supervisory responsibility, and stronger financial incentives had higher innovation diffusion scores, indicating greater knowledge and awareness of value-enhancing, care delivery innovations. Higher levels of knowledge of the innovations and awareness of their implementation were associated with higher perceptions of the value of AI-based technology. Our study contributes to our knowledge of diffusion of innovation in healthcare delivery and highlights potential mechanisms for speeding innovation diffusion.