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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.

This study aims to determine whether socially friendly business strategy impacts social sustainability performance and, if so, whether social management process and spiritual capital act as mediators and moderators of the relationship.

This study uses a comprehensive research framework consisting of the mediation and moderation relationship among four constructs, namely, socially friendly business strategy, social management process, spiritual capital and social sustainability performance. A total of 433 owners/managers of micro, small and medium-sized firms (MSMEs) in the Indonesian province of East Java took part in this study, and the data were gathered using a survey method. The resource-based view, stakeholder theory and partial least squares structural equation modelling are all used in this study to evaluate and explain the hypotheses.

The results show that both socially friendly business strategy and social management process positively affect social sustainability performance. Further analysis reveals that spiritual capital moderates the effect of socially friendly business strategy on social sustainability performance. Second, social management process mediates the influence of socially friendly business strategy on social sustainability performance in part.

The current study has limitations. First, it restricts the scope of its sample to MSMEs in Indonesia’s East Java Province. As a result, it also restricts its generalizability, and care must be used if the findings are applied to other types of organizations and geographic areas. Second, some survey participants needed help to complete the online questionnaire. As a result, collecting the data were less successful than anticipated. This study has significant implications for the development of the stakeholder theory, particularly in elucidating the mechanisms by which socially responsible corporate strategies, social management practices and performance in terms of social sustainability are affected.

The findings provide a comprehensive guidance for owners/managers in reorienting their business strategy, managing the social management process and building their spiritual capital to achieve social sustainability performance. It provides materials for researchers and students who are interested in studying the subject matter.

MSMEs have a significant role in society. The welfare of society will therefore increase if social sustainability performance is successful. The overall model of social sustainability performance improvements and its antecedents are presented in this study.

To the best of the authors’ knowledge, this study is among the first attempts to explore the general model of improving social sustainability performance using four constructs that are rarely used in previous studies. It also uses a new data set and research setting in Indonesia as one of the emerging countries.

The study aims to analyze the intellectual structure in sustainable procurement (SP) research to identify the knowledge research clusters and provide potential avenues for future research.

The study conducted a bibliometric analysis to analyze the intellectual structure in the area of SP. Overall, 1,294 articles were selected from the Scopus database published between 2000 and 2022. The analysis was conducted using bibliometric R package, Biblioshiny and VOSviewer software. Further, content analysis of research clusters was carried out to set the future research agenda.

The study identifies four major knowledge research clusters of SP, namely, (1) green supply chain practices, (2) socially responsible purchasing, (3) environmental purchasing and (4) public procurement and policy. The study suggests a few research directions in the SP field. Moreover, the future research directions are aligned with specific organizational theories applicable in the area of SP research.

The study is dependent on the Scopus database for the source of research publications on SP. Future studies may consider other research database sources.

Identifying knowledge research clusters of SP research is of paramount importance for developing policies in the near future. These policy initiatives pave the way for the adoption of SP practices in the business. The findings indicate the issues managers encounter while implementing SP in organizations.

The study offers valuable insights concerning parameters such as significant publication outlets, influential countries concerning the number of publications, impactful authors, title keywords and identifying major knowledge research clusters of SP to suggest future research directions. Further, the present study highlights emerging areas that require further research, including process governance, supplier diversity, innovation, the role of emerging technologies and the application of organizational theories in SP.

The growing focus on socially responsible supply chain management (SRSCM) has made it crucial to extend corporate social responsibility (CSR) to upstream suppliers. Drawing on resource dependence theory, this study aims to examine how supplier dependence upon socially responsible buyers impacts suppliers' CSR performance and how this relationship is moderated by network prominence and demand uncertainty.

The proposed hypotheses are tested using regression analysis with Heckman's two-stage model and a dyadic supply chain dataset constructed based on publicly traded Chinese firms between 2008 and 2016. This time window is selected due to a one-year lag of the dependent variable and the change in evaluation methods of the database providing CSR performance in 2018.

The empirical results indicate that supplier dependence upon socially responsible buyers is positively associated with suppliers' CSR performance. However, this positive relationship is attenuated when suppliers occupy a prominent position in the network or when they face high demand uncertainty.

This study extends knowledge about the role of relationship dependence in implementing SRSCM by highlighting its positive impact on suppliers' CSR. Thus, this study contributes to the buyer–supplier relationship literature and the power and relationship dependence literature. This study further advances the understanding of the factors that influence suppliers' behavior by exploring the moderating roles of network prominence and demand uncertainty. The results have several practical implications for managers and policymakers.

This study aims to shape the future of academic air travel practices by identifying the challenges between existing air travel-related policies and practicing responsible air travel.

With increasing concern over global warming, many institutions have implemented sustainability programmes to tackle carbon emissions and create sustainable practices. COVID-19 has resulted in many universities seizing the opportunity to maintain reduced levels of academic air travel emissions. However, the outdated travel-related policies have caused much scope for tension arising from the policy gap between pre-COVID university travel policies and academics' intentions to reduce their air travel emissions. This study interviewed academics at the University of Otago (New Zealand) to elicit detailed narratives of their perceptions of the university’s air travel-related policies, generating co-created and mutually informative insights.

The present programme of in-depth interviews with academic staff revealed that while most staff accept the need to reduce air travel emissions, they face challenges concerning career advancement, equity and equality issues. Universities will need to evolve their travel-related policies to address these challenges, enabling academics to adopt new practices that do not unreasonably disadvantage themselves, their disciplines or their institutions.

The findings contribute to the literature by highlighting the institutional policy challenges to responsible academic air travel and the need for the current policy gap to be resolved. The authors propose directions for a responsible academic air travel future that will require both top-down and bottom-up approaches involving academics and institutions.

This study aims to evaluate how corporate governance focused on meeting the legal requirements applied in poultry slaughterhouses contributes to the advancement of the Sustainable Development Goals (SDGs) within the environmental pillar and identify vulnerabilities in this governance framework.

This research was qualitative and was structured with the following steps: literature review, selection of companies and documentary research on licenses applied to these companies.

The assessment demonstrates that the governance strategy based on legal aspects contributes to progress in indicators related to SDGs such as clean water, climate action, life below water and life on land. However, it falls short when addressing SDG 7 on affordable and clean energy. Another vulnerability of this governance model is that legislation establishes metrics and indicators individually for each link in the poultry industry chain.

Assessment of the corporate governance of poultry slaughterhouses, focusing on legality and analyzing vulnerabilities in the legal aspects of the poultry industry concerning the SDGs that encompass the environmental pillar.

The results provide valuable information for policymakers, regulators and industry stakeholders in the segment, suggesting the need to align legislation with SDGs or adopt incentive policies to encourage the spontaneous advancement of SDGs in the poultry industry.

Considering the need for progress toward a more sustainable world and the trend of organizations focusing their efforts on complying with local legislation, this study aims to contribute to understanding how the legal requirements applied in practice are prepared to support the advancement of the SDGs.

The purpose of this paper is to compare environmental, social and governance (ESG) disclosures regulatory frameworks in developed and developing countries, identifying similarities, differences and trends to contribute to effective and sustainable practices globally.

Descriptive research design compares ESG frameworks in developed and developing countries. It reviews literature, collects data, analyzes differences and categorizes countries based on ESG development stages. Implications, recommendations and an analytical ESG table are explored and validated.

The study's findings have significant implications for practice, society and research. The categorization of 28 countries into four ESG framework development stages facilitates strategic implementation and improved decision-making aligned with sustainability reporting.

The study's findings will support regulators, policymakers and institutional investors in bridging the sustainability gap. By categorizing countries based on their ESG framework development stages, the study aims to provide benchmark practices for countries in the early stages of ESG disclosure. This will address information asymmetry issues and facilitate the establishment of resilient business operations and reporting practices. Ultimately, the study promotes long-term social and economic well-being by strengthening emerging sustainable practices.

To the best of the authors' knowledge, this study represents a novel contribution to the existing literature by analyzing the varying levels of development in the ESG policy framework across countries. It fills a gap in current research by providing a comprehensive assessment of the ESG landscape and highlighting the disparities and advancements in different countries. This study aims to shed light on the state of ESG policies and practices globally, providing valuable insights for future research and policy development in the field.

This paper aims to investigate the intersection between crowdfunding (CF), open innovation (OI) and responsible innovation (RI) and identify the emerging trends and gaps in research and new paths for CF research in the future. In addition, this paper proposes a conceptual framework and propositions.

This paper is structured in line with the systematic literature review protocol. After reading all the titles, keywords and abstracts, 172 papers focused on OI and RI were selected for this research. Finally, 27 papers that are based on dimensions related to responsible OI were selected for the study.

Due to CF's multidisciplinary nature, the scientific literature on the role of CF in endorsing responsible OI for shared value co-creation appears fragmented and redundant. Several emerging trends and gaps of research and new paths for CF research in the future arise regarding research methodology and theoretical perspective.

To the best of the authors' knowledge, this is the first study investigating the intersection between CF OI and RI.

The purpose of this study is to present an in-depth examination of stakeholder engagement processes in non-governmental organisations (NGOs) from the perspective of NGO managers to enhance accountability and the effectiveness with which aid services are delivered. Specifically, demand-side (downward) accountability and the implications of an accountability system that is predominantly supply-side (upward) focused are explored.

This study draws on evidence gathered from 25 in-depth interviews with representatives of leading NGOs in Nigeria to explore and uncover the nature of stakeholder engagement and accountability processes in their respective organisations. This study shows prospects for entrenching organisational reform that balances power and influence that benefits the less economically powerful demand side of the stakeholders. A relevant aspect of stakeholder theory was used to frame the analysis.

The study reveals an overlay of a blanket engagement system and a seeming reluctance of NGOs to disclose critical information to the demand-side stakeholders (DSS), and suggests ways to meet sustainability demands and address the militating concerns. A perceived lack of understanding and prospects or outcomes of demand-side accountability are central to this; however, engagement outcomes that account for impact rather than output are explored and reported. The findings suggest that proper accountability involves adequate stakeholder engagement which is a prerequisite and paramount for sustainability.

This study primarily delineates NGO managers’ views on NGO engagement and accountability dynamics. Future research may explore the perspectives of downward stakeholders themselves. The study highlights the concern for NGOs to maintain a defined stakeholder engagement process that resists external forces that may impact on their operations and derail their mission, resulting in duplication of services.

The study shows the implications of donors’ influence on accountability practices which can be improved by re-structuring supply-side stakeholders to significantly include DSS accountability requirements in the key performance indicators of NGOs in developing countries. The authors present a nuanced perspective to aid delivery and access that ensures improved services and more effective, impactful and sustainable aid which is of practical relevance to NGOs and their accountability mechanism.

This study deepens the understanding of the dynamics of stakeholder engagement and accountability processes and shows that the most effective way to deploy aid funds to meet sustainability goals is to draw on the experiences and local knowledge of the DSS. This would require an effective and results-driven dialogue among all the stakeholders involved. The proposed engagement and management framework contribute to theory and practice by fostering multi-stakeholder cooperation, DSS accountability and the advancement of sustainable development

The paper focusses on the intrapersonal vs environmental barriers to women's career advancement to the top leadership positions in the information and communication technology (ICT) business and envisages the individual, organisational as well as societal practices for overcoming such barriers in the given sector.

The study relies on the qualitative research method of expert interviews with top-level women managers in the leading ICT companies in Lithuania. The study allowed identifying and structuring the key barriers to women's careers and three-level practices for overcoming them.

The research has shown that the key intrapersonal barriers are related to the lack of self-confidence and perceived glass ceiling. The main environmental barriers are male domination and socially gendered professions. The practices for overcoming women's career barriers can be categorised into three levels – individual, organisational and societal. The study has shown that the most important individual practices are the ability to continuously self-educate and self-affirmation. On the organisational level, the following key practices can be applied: mentorship and inclusive company culture. The societal practices for improving women's career advancement in ICT are mainly represented by the visibility of successful leaders as role models and initiatives increasing awareness for an inclusive society.

The research limitations are largely related to the research sample selected for the qualitative research (interviews). The respondents are already established in the top leadership positions, so may only have a retrospective view on the obstacles to the respondents' careers. A larger sample could provide a more generalisable data, whilst a larger number of interview participants for preselected categories, like company category or tenure in a position, would provide insights on the different stages of career growth and company's influence for the individual's growth. The authors encourage extending research to other sectoral and national contexts.

The research sets out the key barriers that can be overcome with the help of individual, organisational and societal practices. This provides a comprehensive list of practices that can be adopted by the organisations (in the ICT and beyond), as well as the policy makers on the societal level.

Addressing the issues of gender balance and women's career advancement in one of the fastest growing industries (ICT) has profound social implications. Qualitative research has shown how the barriers can be overcome at different levels of the social system.

The paper marks one of the first attempts to introduce a three-level approach to addressing the intrapersonal and environmental barriers to the advancement of women's careers with a particular focus on the ICT sectoral context.