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The sustainable development of the platform economy has been hindered by the absence and alienation of platform corporate social responsibility. Previous studies have mainly focused on the contents and governance models for platform corporate social responsibility. This study seeks to explore which strategy participants choose in the governance of platform corporate social responsibility and their influencing factors.

Using a platform ecosystem approach, a quadrilateral evolutionary game model was developed, and the stabilities of subjects’ behavioral strategies and their combinations in various scenarios were analyzed. Additionally, the effects of key parameters on the system’s evolutionary path were simulated.

The ideal steady state system is achieved when platform enterprises, complementors and consumers adopt positive strategies while the government adopts lax regulation. Moreover, the evolutionary strategies of the subjects are influenced by several factors, including the participation costs of governance, the rewards and punishments imposed by platform enterprises, as well as the reputational losses of platform enterprises and complementors due to media coverage.

This study offers insights into improving the governance effectiveness of platform corporate social responsibility for managers and practitioners.

This study contributes to existing literature by considering the rational orientation of platform ecosystem members and revealing the interaction mechanisms among members. Furthermore, this study combines collective action theory and reputation theory to clarify the influencing factors on members’ behaviors.

The primary objective of this study was to understand the impact of Corporate Social Responsibility on Employee Green Behavior, examining the mediating role played by Green Human Resource Management Practices and the moderating influence of Employee Green Culture.

To accomplish this, a careful research approach was taken, using a thoughtfully designed random sampling method to encompass 300 banking employees, ensuring a robust representation of the diverse workforce in the banking sector.

The empirical findings identified green human resource management practices as a pivotal mediator and employee green culture as a significant moderator. It elucidated how the strategic implementation of green human resource management practices can act as an amplifier, strengthening the positive effects of corporate social responsibility on employee green behavior. This insight underscores the strategic importance of aligning human resource practices with sustainability goals to further enhance the environmental consciousness of employees. It was revealed that the presence of a nurturing organizational culture, one that encourages and supports environmentally responsible behaviors can significantly bolster the association between corporate social responsibility and green behavior among employees.

These findings underscore the essential role of organizational culture as a catalyst for the successful implementation of corporate social responsibility initiatives and the cultivation of a sustainable corporate ethos. This comprehensive research underscores the profound significance of corporate social responsibility, green human resource management practices and employee green culture in fostering and promoting environmentally responsible behaviors within the banking industry. These findings hold substantial implications not only for businesses but also for policymakers.

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

A total of 48 individuals voluntarily participated in the survey.

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

This study examined the influence of university corporate social responsibility (University CSR) on university corporate brand legitimacy through the lens of university brand trust.

The study utilized a cross-sectional research design with a quantitative approach to gather data from a sample of 398 university students. The collected data were analyzed using structural equation modeling.

The findings of the study suggest that University CSR has a significant influence on the legitimacy of a university's corporate brand. Moreover, the study identified the mediating role of university brand trust in the proposed relationship.

The study was conducted in the context of higher education in Tanzania. As a result, the generalizability of the findings to other contexts that significantly differ from Tanzania, a developing country, may be limited.

The study recommends that the management of higher education institutions in developing countries should include CSR practices in the strategic plans of universities. Additionally, faculty members should be empowered to play a significant role as initiators and implementers of CSR programs.

This study is one of the few attempts to examine the interplay between university CSR, corporate brand trust and university corporate brand legitimacy. The study contributes to the state of knowledge in the education sector by highlighting the role of university CSR in building social acceptance, which is a crucial pillar in empowering universities to play a role in social and economic development.

This paper aims to contribute to the literature on corporate and leadership responsibility by proposing a relational business model for shared responsibility.

First, a literature review on corporate and leadership responsibility is presented and discussed. This is followed by an overview of existing public and private regulations and future perspectives that enforce and/or foster corporate and leadership responsibility. Based on the concepts of relational economics, relational leadership and proactive regulation, the theoretical foundations of a relational business model are derived. In addition, a decision model for the empirical application of the relational business model in ethical dilemma situations is developed and presented.

Theoretical elaboration of a relational business model and an associated relational decision-making approach.

This study contributes to a new way of doing business in terms of shared responsibility. Furthermore, corporate responsibility and leadership responsibility are usually researched as two distinct fields, with the former referring to the meso level and the latter to the micro level. A relational approach, which views leadership as a relational phenomenon, contributes to bridging both concepts.

This paper studies the association between earnings opacity and corporate social responsibility disclosures of firms listed on the Vietnamese Stock Exchange.

We utilize a dataset comprising a sample of all listed Vietnamese firms for the period of 2014–2022. Data regarding corporate social responsibility information are gathered manually. Following Dechow et al. (1995), Kothari et al. (2005) and Bhattacharya et al. (2003), earnings opacity is measured by using three proxies, including abnormal accruals, earnings smoothing and loss avoidance. Our hypothesis was tested via ordinary least squares (OLS) regressions. To address endogeneity problems, we use the two-stage instrumental variable method (IV-2SLS) as well as the generalized method of moments (GMM) to ensure the robustness of our results.

We find that earnings opacity is positively related to corporate social responsibility disclosures. Cross-sectional analyses indicate that managers of firms disguise their opportunistic behaviour by disclosing more information about corporate social responsibility. The evidence also shows that firms experience long-run underperformance when having higher earnings opacity and greater sustainability disclosures. Our results remain robust even after correcting for endogeneity using the IV approach and the GMM method.

Evidence from this study can serve as a warning signal to the investment community, highlighting that some methods aimed at enhancing a firm’s corporate social responsibility disclosures might be used to obstruct other unethical activities. Moreover, the results of this study can help regulators gain a better comprehension of firms' reporting patterns concerning corporate social responsibility initiatives. It should not only reform the corporate social responsibility regulation but also impose stronger litigation for firms to enhance the quality of corporate social responsibility disclosures.

We are the first to present evidence regarding the relationship between earnings opacity and corporate social responsibility disclosure in Vietnam.

External institutional policy and its impact on corporate social responsibility (CSR) have been widely discussed by researchers, but its effect still remains controversial. This study aims to use the minimum wage policy as an illustrative example to analyze its impact on the corporate social responsibility (CSR) of tourist enterprises. Furthermore, the research seeks to examine the boundary conditions that influence the minimum wage’s effect on CSR.

This paper takes the data of 42 listed tourism companies from 2010 to 2020 in China as samples and uses the mixed OLS regression method and the fixed effects panel model to examine the effect of the minimum wage on CSR.

Findings show that increasing wages has a significantly negative impact on their total CSR investment. Also, low-operating-capacity enterprises and private enterprises will react more adversely when faced with increasing minimum wages. And found that the increase of minimum wage has no significant negative impact on the strategic social responsibility of tourism enterprises; however, it has a significantly negative impact on their tactical social responsibility. In addition, as far as employees’ rights and interests are concerned, the minimum wage increase has effectively increased employee salaries, but the nonsalary benefits of the employees have significantly decreased.

The contribution of this paper not only expands the research on the antecedents and boundary mechanisms of CSR but also clarifies the specific effect of the rise of the minimum wage on corporate social responsibility; it further deepens the impact of institutional policy factors on CSR, which also opens new perspectives for policy evaluation and provides a theoretical basis for government policymakers.

Researchers have widely explored and associated corporate social responsibility with firm success. Measuring the relationship between corporate social responsibility (CSR), service quality, corporate reputation, and brand preference by drawing on the stakeholder theory in healthcare industry and developing countries remains a substantial research gap.

Based on quantitative research and convenience sampling, data for the study were collected from 320 patients who have undergone treatments in 5 different private hospitals in Tehran, Iran. We analyzed the data using the Smart PLS 3.0 structural equation modeling technique.

The survey revealed that service quality and CSR are positively linked with corporate reputation, leading to brand preference in the healthcare sector. In addition, the mediating role of brand reputation in the relationship between corporate social responsibility, service quality and brand preference were confirmed.

The survey was performed in the context of the healthcare industry; however, additional studies are necessary to extrapolate the results to other fields, such as education and food. This research helps guide policymakers, administrators, healthcare managers, and researchers by highlighting the contribution and role of service quality, corporate social responsibility, and corporate reputation in achieving a hospital’s performance.

To the best of the authors’ knowledge, this study also extends research in the diverse literature by examining the relationship between CSR, service quality, corporate reputation, and brand preference by illustrating the stakeholder theory in the context of the healthcare sector.

Research on corporate social responsibility (CSR) within the real estate sector is limited, and the precise workings of its impact are still unclear. Under the premise that real estate enterprises face environmental uncertainty in China, this study explored the impact of CSR on real estate enterprise value.

To investigate the impact of CSR on enterprise value, we studied 111 real estate enterprises with A-shares listed on Shanghai and Shenzhen stock exchanges from 2010 to 2020, and performed empirical tests to determine the moderating effect of environmental uncertainty on this relationship.

(1) The fulfillment of corporate social responsibility (CSR) significantly influences the value of real estate enterprises. A sub-dimensional analysis reveals that fulfilling stakeholder and social welfare responsibilities within CSR positively impacts enterprise value, whereas environmental responsibility does not exert a notable effect. (2) The uncertainty associated with environmental changes profoundly affects the relationship between CSR and the value of real estate enterprises. More precisely, as environmental uncertainty increases, it amplifies the beneficial impact of CSR on enterprise value.

These findings are valuable for real estate enterprises as they navigate the transition towards sustainable development, and they also provide insight for the government in formulating policies aimed at regulating the real estate sector.

This study complements the existing discussion and research on corporate social responsibility (CSR) and enterprise value in the real estate industry, while elucidating the underlying mechanism of how environmental uncertainty mediates the relationship between the two.

The purpose of this paper is to examine the extent to which the corporate social responsibility (CSR) law will help combat money laundering in the United Arab Emirates (UAE).

The paper will first focus on examining whether money laundering and CSR are compatible. Such an analysis will then inform decisions on whether to include anti-money laundering in CSR disclosure requirements.

Key findings from the analysis have shown that the UAE CSR law does not explicitly mention money laundering as part of CSR disclosure requirements. Anti-money laundering (AML) and CSR are compatible and convergence, but money laundering is not yet an integral element of CSR disclosure requirements.

There are no clear mechanisms or provisions under the UAE CSR law on how money laundering can be included in CSR disclosure requirements, whether voluntary or mandatory. A pressing challenge now is whether the UAE should regulate AML/combatting the financing of terrorism disclosures under the CSR law. The main concern is that such a move could make mandatory disclosure another technical and regulatory requirement that UAE business must comply, which will be inimical to fostering a strong CSR culture.