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This study aims to revisit the relative importance of industry and firm level effects on corporate social responsibility (CSR), with the objective of clarifying their diverse effects on CSR.

The authors suggest that CSR is a shared strategic asset based on insights from the industrial organization and institutional schools, taking into account that there are determinants of CSR that may be operating inside the corporation according to the resource‐based view. They employ a variance components method and a sample compiled of 495 US firms from 19 industries using five‐year periods.

The study indicates that firms retain considerable self‐determinism regarding their CSR trajectories, but the latter also represent a shared strategic asset. Thus, these results combined imply that CSR needs to be examined on both levels simultaneously.

The results of this study can provide non‐governmental organizations and governmental and regulatory institutions with an indicator that explains the performance variation levels of each dimension of CSR, and can help improve tools designed to promote it. Furthermore, the authors' research provides managers with evidence of CSR variability among CSR dimensions that could help in strategic decision‐making. In addition this research can provide assistance and give perspective regarding selection criteria for investment portfolios in responsible investment funds.

The industry effect is an important factor to consider in CSR intensity. The variation in firm and industry effects on CSR strategies has not been extensively studied; hence, explaining the sources of performance differences regarding industry and firm factors is a key theoretical and empirical issue in the field of management.

Outlines the links between the three key concepts that come with power ‐ leadership, responsibility and learning ‐ and what they mean for learning organizations. Suggests that leadership needs to balance the interests of all stakeholders in any situation to be more effective; that a responsibility approach is inclusive and more concerned with long‐term issues; and finally that learning is the heart of the productive activity, quoting Revans ‐ “for any organization to survive, its rate of learning must be equal to, or greater than, the rate of change in the environment”.

The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh.

In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed.

The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices.

This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries.

This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

This paper aims to identify managerial implications for multinational corporations (MNCs) with regard to circular economy (CE) by using data on corporate social responsibility (CSR) perception in different types of market economies owing to diverse institutional contexts. These managerial implications can contribute to the linking of CSR and CE strategies for MNCs.

This is an empirical study with a mixed-methods approach using both quantitative and qualitative research elements. The varieties of capitalism (VOC) approach with its two kinds of market economies – liberal market economy (LME) and coordinated market economy (CME) – builds the theoretical foundation.

All three guiding hypotheses of the quantitative research part are confirmed, which are: there is a differing perception of CSR in the two kinds of VOC; LME corporations adopt a shareholder value perspective; and CME corporations adopt a stakeholder values perspective. Furthermore, the qualitative research part has identified several key success factors for strategically conducting CSR in nexus with CE.

The mentioned key success factors become managerial implications for MNCs aiming at strategically conducting CSR. Due to several crossing points between (strategic) CSR and CE, those implications are largely also eligible for CE.

The paper helps to propel empirical findings into a more up-to-date discourse of debate. By emphasizing that the institutional background is likely to have an effect on how CSR is perceived in different kinds of market economies, the research offers a proposition how to use CSR perception as a signpost for CE and fuel future research into this direction.

Increasing the need for education for sustainable development in universities requires an understanding of the predictors of students’ environmental concern (EC). In this paper, the authors focus on the EC of business students because of their future responsibility for business operations regarding the exploitation of natural resources. The aim of the study is to examine the predictors of business students’ environmental concern.

Based on the Norm Activation Model as the theoretical framework, this study hypothesizes the model of EC with two main predictors: ascription of responsibility for the environment (AOR), driven by locus of control and self-efficacy (LC/SE), and awareness of positive consequences of consumption reduction on the environment (AOC), driven by perceived environmental knowledge. Structural equation modelling was applied to confirm the conceptual model based on the responses of business students from six countries (Czech Republic, Croatia, Hungary, Poland, Slovakia and Spain) collected through an online survey.

The environmental concern of business students is predicted both by the ascription of responsibility and by awareness of consequences; however, the ascription of responsibility is a stronger predictor of EC. A strong impact was found for internal locus of control and self-efficacy on AOR, as well as a weaker influence of perceived environmental knowledge on AOC.

Sustainability education dedicated to business students should provide environmental knowledge and strengthen their internal locus of control and self-efficacy in an environmental context.

In the near future work will no longer be a place, but a range of activities that can be conducted virtually anywhere and at any time. This paper gives a comprehensive view of the critical management issues that need to be considered when providing a responsive and effective human support service to underpin a wide variety of transient work patterns, undertaken at different venues and at dispersed locations. In the future, facilities management may need to move nearer to the core of an organisation’s business in order to support the “free‐style” deployment of its human resources to working practices that are increasingly space and time flexible.

The purpose of this paper is to understand whether firms are driven by external pressure or intrinsic value to conduct green management; this study examines the effects of coercive pressure and ethical responsibility on cross-functional green strategy alignment (GSA) and green process coordination (GPC), and in turn, market and environmental performance.

Based on data from 206 Chinese manufacturers, this study empirically tests the proposed relationships using structural equation modeling.

The results highlight the role of coercive pressure in promoting both GSA and GPC that represent functional green efforts at both strategic and operational levels, indicating firms’ critical concern of obtaining external legitimacy from stakeholders. Ethical responsibility as an intrinsic value promotes GPC that demands joint working from different functions at the operational level. Besides, the authors find that GSA improves market and environmental performance, whereas GPC only enhances environmental performance.

This study adds to the knowledge of the drivers of cross-functional green management from external pressure and intrinsic value perspectives. The findings are also fruitful for practitioners and policymakers.

The Agenda 2030 have drawn a lot of interest in academic studies. This necessitates accounting research on nonfinancial reporting and sustainable development goals (SDG) disclosure in an under-investigated context. The purpose of this study is to examine the contribution of nonfinancial reporting practices to SDG disclosure by 120 companies from 12 African nations for the years 2016 to 2020.

The study uses a content analysis to gauge how much information are disclosed on SDG by the selected firms. The authors carried out content analysis using the global reporting initiative frameworks to determine the level of SDG disclosure across the companies by examining the selected nonfinancial reports.

Sustainability reports account for 50% of such SDG disclosure making it the highest. This is followed by corporate social responsibility report which accounts for 23%, while environmental reports account for 20% and Chairman’s statement accounts for 7%. The result is expected since corporate sustainability report has been the major channel for disclosing activities relating to social and governance issues in recent times.

The results of this study demand that corporate entities in Africa take responsibility for their actions and exert significant effort to achieve the SDG. While the government has the main responsibility, corporate entities must support the SDG to be realized.

To the best of the authors’ knowledge, this study is one of the few studies that examines nonfinancial reporting practices with a focus on SDG disclosure. In addition, this study offers novel insight into how accounting research contributes to nonfinancial reporting practices and SDG disclosure.