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This paper aims to explore the immediate proactive corporate social responsibility (CSR) efforts undertaken by select organizations in India in response to the coronavirus (COVID-19) pandemic and the approach they have adopted toward it.

Semi-structured interviews were conducted with 27 senior managers across top Bombay Stock Exchange indexed organizations from the manufacturing and services sector in India during the national COVID-19 pandemic lockdown between March and June 2020. Manual content analysis and the Gioia method were used to arrive at the insights.

Results of the analysis showcase the spirited immediate CSR measures undertaken by the select organizations in the broader interests of the community at large. The study also highlights the need for a paradox approach toward CSR strategy.

Given that the present study adopts an exploratory qualitative research design, the scope for generalization is rather limited.

This paper classifies COVID-19 related initiatives undertaken by selected few top organizations in India and attempts to justify the need to opt for a paradox approach toward CSR strategy.

To the best of the author’s knowledge, this is one of the first few studies to have attempted to put forth a dialog at the intersection of COVID-19 and CSR with rich insights gained from qualitative data collected during India’s intense lockdown period and offering a different perspective with the inclusion of paradox theory into the discussion.

This research aims to study employees' pandemic-induced work–home boundary violations using the work–home boundary model. Boundary theory and social theories provide the theoretical underpinnings for this study. The authors study the role of gender, gender role ideology, and fear of COVID-19 in explaining the relationship between work–home boundary violations, work–family conflict (WFC), and subjective well-being (SWB) among working professionals.

Data were gathered using an online survey on married and working individuals (N = 354) and analyzed using the multi-group analysis technique in structural equation modeling (SEM).

Results show that men faced higher WFC due to job insecurity, while women reported higher WFC due to traditional gender role ideology. Surprisingly, men reported lower subjective well-being due to WFC compared to women, when fear of COVID-19 was low. One promising finding is the potential in using problem-focused coping strategy (PCS) as a boundary-work tactic for both men and women to ensure boundary control (BC) to reduce WFC and improve SWB during the new normal.

This study contributes to boundary theory, social role theory, and social support resource theory, along with practical implications for employees, organizations, and policymakers.

This study dissects the primary role of problem-focused coping as a valid coping mechanism for managing the issues arising from the pandemic-induced unfavorable working conditions.

Given the urgency in taking climate action, the purpose of this paper is to propose a conceptual framework to drive corporate environmental responsibility (CER) through environmentally responsible decision making (ERDM) by incorporating two interventions, the accuracy of mental models (MM) of the key decision makers and green nudging.

Relevant theories in management, cognition and behavioral sciences are studied and leaned on to build this conceptual framework.

Our mind creates MM about the real world to illustrate what we think about the world and about how it works. MM are clouded with biases and misconceptions. These MM have a tremendous impact on our behavior. The authors present how increasing the accuracy of the MM of environmental phenomena leads to efficient sensemaking and directs an ERDM thereby contributing to the environmental responsibility gestures of an organization. Green nudges attack the choice architecture of the decision maker toward ERDM.

This framework contributes to the literature on corporate social responsibility. It advances the theories at the intersection of business, economy and natural environment. The framework built with assumptions opens the scope for future research and empirical testing.

This framework contributes to practice by recommending implementable and sustainable interventions. The inaccuracies found may become the base for a sector-wise training program. Due to mimetic isomorphism, driving CER may reap policy implications.

This multi-level conceptual framework is the first to propose individual level drivers of organizational level outcome CER through MM of environmental phenomena of key decision makers and green nudging. The paper offers complementary interventions.

This paper aims to investigate the level of environmental communication and the predominant themes of environmental initiatives and technologies used in India.

In this exploratory study, a manual content analysis was conducted using print and website data related to corporate environmental communication of 60 Indian companies listed in the Bombay Stock Exchange, representing the top thirty from manufacturing and information technology (IT) sector each.

The authors classified the level of importance based on seven attributes, distinguished between hard and soft disclosure and identified the prevalent environmental practices and technologies in each sector. The authors found that the environmental communication of the IT sector is technology-based than the manufacturing sector, but both are weak in acknowledging climate change.

Managers, across the two sectors, can make their organizations environmentally responsible by learning and applying the current practices/technologies and reap benefits by mimetic isomorphism or create competitive advantage.

Building on the theoretical and practical works in corporate sustainability and corporate social responsibility communication literature, the authors contribute to the stakeholder theory and voluntary disclosure theory. The findings of the study provide the much-needed base for future research that links the engineering and management community to take the scholarship further to prevent the climate crisis.

Business and society have been known to be interlinked by a thread called sustainability. However, over the years, this thread has lost its strength because of the dominance of an instrumental perspective towards corporate sustainability (CS). Literature shows that there are innumerable tensions around CS decisions and propose several reasons why decision-makers predominantly resort to the instrumental perspective (CS as a mean) rather than the intrinsic perspective (CS as an end) when addressing these tensions. In this chapter, the authors offer a novel solution to overcome this issue by adapting the existing definition of moral imagination (MI) from the business ethics domain to the CS domain with the help of climate science literacy and mental models of climate phenomena. The authors posit that practicing this adapted MI can facilitate decision-makers to move from the instrumental perspective to adopt an intrinsic perspective through integrative and paradox approaches when handling tensions in CS decisions. The authors contribute to the broad field of sustainability by proposing a conceptual framework that links MI to the intrinsic perspective of CS decisions. This chapter not only offers several theoretical contributions and future research directions but also posits that the empirical verification of this framework can offer much-needed insights to managers and policy-makers to combat one of the significant threats to the survival of our planet, climate crisis.

Previous research has explored the link between sustainability disclosure and reputation but produced contradictory results. This study aims to clarify the sustainability disclosure–reputation relationship through a quantitative analysis of the correlations between these variables reported in empirical research papers. The second objective was to determine how various moderators affect the sustainability disclosure–reputation link.

The meta-analysis was based on a systematic review of the literature covering empirical research on the corporate sustainability disclosure and reputation relationship. A total of 92 articles were meta-analyzed to compile their findings on four extrinsic moderators: company size, ownership, stock listing status and activity sector.

The findings confirm that a significant positive correlation exists between corporate sustainability disclosure and reputation. The moderator analysis also revealed that companies’ different characteristics can explain researchers’ divergent results.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

The results have considerable practical relevance for organizational management. First, they can motivate managers to improve and disclose their company’s social and environmental impacts to strengthen their reputation, which in turn will help accelerate the achievement of the Sustainable Development Goals. Second, the findings can ensure organizations develop disclosure and reputation management strategies adapted for each firm’s size, ownership, stock listing status and activity sector.

To the best of the authors’ knowledge, this meta-analysis is the first to clarify the link between disclosure and reputation, which makes a unique contribution to the field of social and environmental accounting. A larger sample of primary research was collected, and key extrinsic moderators were examined to explain prior studies’ contradictory findings.

This study aims to investigate the impact of board attributes on the corporate social responsibility (CSR) expenditure of the listed firms before (2019) and during (2020) COVID-19 in Nigeria.

The data were manually extracted from the annual reports of all the listed companies that published their reports for the years. A total of 266 firm-year observations were generated, comprising 140 and 126 observations for 2019 and 2020, respectively.

The results indicate that the frequency of board meetings and foreign directors on the board significantly influence CSR expenditure before and during COVID-19. Board independence had a significant positive association with CSR expenditure before COVID-19 but insignificantly positive during it. However, board size and gender diversity do not influence CSR expenditure before and during COVID-19.

The study used secondary data from the annual reports to compare the impact of board attributes on the CSR expenditures of listed firms in Nigeria between 2019 and 2020.

Providing effective CSR regulations and incentives could motivate or mandate the board of directors to incur CSR expenditure within the company’s financial capacity for society’s welfare, particularly under challenging times like COVID-19.

Encouraging firms to incur more CSR expenditures to their ability will contribute to poverty alleviation and improve socio-economic development.

This study is one of the few that investigated the effects of board characteristics on CSR expenditure for the welfare of the poor and the needy. Besides, it uniquely focused on comparing the results before and during COVID-19.

Despite the well-recognized importance of recycled water, the study of industry-peer pressure on recycled water is relatively new. This study investigates how organizations experience and react to industry-peer pressure to set recycled water targets. Additionally, this study investigates the role of board chairs involved in sustainability committees in contributing to responses to industry-peer pressure.

Using Eviews 12, this study employed a pooled logistic regression model to analyze data from 1,346 firms on Taiwan and Taipei exchanges (2017–2020).

The findings revealed that frequency-based imitation drives recycled water target-setting diffusion. However, there is no direct relationship between outcome-based imitation and recycled water target-setting. Notably, outcome-based imitation drives the adoption of recycled water target-setting of firms with board-chair membership in sustainability committees.

This study faces certain data limitations. First, this study primarily focuses on water recycling. Future research could explore other ways to reduce water usage, such as using water-efficient equipment. Second, this study gathered information solely on the presence or absence of a board chairperson on the sustainability committee. Future researchers could explore the impact of the composition of sustainability committee on recycled water target-setting. Lastly, the sample used in this study is restricted to Taiwan's corporations that existed during 2017–2020. Future researchers may consider adopting a longitudinal design in other economies to address this limitation.

The findings of this study offer several guidelines and implications for recycled water target-setting and the composition of sustainability committees. It responds to an urgent call for solutions to water shortages when pressure from governments and nongovernmental organizations is relatively absent. The number of industry peers that have already set recycled water targets is indispensable for motivating firms to set their own recycled water targets. In terms of insufficient water-related regulatory pressure and normative pressure, this study found evidence suggesting that the direct motivation for setting recycled water targets stems from mimetic pressures via frequency-based imitation. The evidence in this study suggests that policymakers should require companies to disclose their peers’ recycled water target information, as doing so serves as an alternative means to achieving SDG 6.3.

Recycled water target-setting might be challenging. Water recycling practices may face strong resistance and require substantial additional resources (Zhang and Tang, 2019; Gao et al., 2019; Gu et al., 2023). Therefore, this study suggests that firms should ensure the mindfulness of board members in promoting the welfare of the natural environment when making recycled water target-setting decisions. To reap the second-mover advantage, firms must consider the conditions in which board members can more effectively play their role. Corporations may help their chairpersons in setting recycled water targets by recruiting them as members of sustainability committees. Meanwhile, chairpersons tend to activate accurate mental models when the water conservation performance of pioneering industry peers is strong enough to indicate the potential benefits of adopting recycled water target-setting. Investors’ and stakeholders’ understanding of how the composition of sustainability committees is related to recycled water target-setting may help to identify the potential drivers of firms’ water responsibility. Investors and stakeholders should distinguish firms in terms of the board chair’s membership of their sustainability committee and focus on water-use reduction outcomes in the industry. This study provides insights into circumstances whereby chairpersons help to restore the water ecosystem.

This study explains how frequency-based and outcome-based imitation are two prominent mechanisms underlying the industry-peer pressure concerning recycled water target-setting. Moreover, this study fills literature gaps related to the moderating roles of board-chair membership in sustainability committees concerning industry-peer pressure on recycled water target-setting.

This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19.

The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for the accomplishment of the SDGs. Then, the interviews’ transcripts and the companies’ sustainability reports were thematically analysed to tease out relevant findings.

The findings show that companies have intensified their SDGs efforts during COVID-19, implementing an approach closer to the “Sustainability for Braving Crisis”. The findings unveil the transformational mechanisms which determined and facilitated this improvement at three levels of the business SDGs engagement: “WHY” (general awareness and motivations), “HOW” (governance mechanisms, organizational structure and stakeholder dialogue) and “WHAT” (SDGs identification and prioritization and actions for the SDGs). These findings uncover the mechanisms through which a global crisis may prompt and catalyse sustainable business practices, acting as i) an inspirational and empowering event, ii) an organisational lever and iii) a reference point.

This research has important implications for practice and policy, as it offers managers and stakeholders guidance to understand how companies have reshaped their sustainability practices during the pandemic and drives future corporate responses in times of crisis.

This study shows that a crisis may be a powerful lever to intensify business sustainability practices towards a better contribution to the SDGs.

This study focuses on how companies have revised their SDGs practices when faced with a global crisis such as COVID-19.