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This study aims to explore how CEO narcissism drives investment in corporate social responsibility (CSR) and its mediating mechanism.

This study includes panel regression based on archival data.

CEO narcissism leads to signaling of organizational virtuous orientation that results in increase in CSR investment.

Relevance of CEO traits on CSR remains unexplored in emerging markets context, especially the underlying mechanism. This study uncovers these mechanisms.

Considering rapid digitalization development, this study examines the impacts of digital technology innovation on social responsibility in platform enterprises.

The study applies the event study method and cross-sectional regression analysis, taking 168 digital technology innovations for social responsibility issued by 88 listed platform enterprises from 2011 to 2022 to study the impact of digital technology innovations for social responsibility announcements of different announcement content and platform attributes on the stock market value of platform enterprises.

The results show that, first, the positive stock market reaction is produced on the same day as the digital technology innovation announcement. Second, the announcement of the platform’s public social responsibility and the announcement of co-innovation and radical innovation bring more positive stock market reactions. In addition, the announcements mentioned above issued by trading platforms bring more positive stock market reactions. Finally, the social responsibility attribution characteristics of the announcement did not have a significant differentiated impact on the stock market reaction.

Most scholars have studied digital technology innovation for social responsibility through modeling rather than second-hand data to empirically examine. This study uses second-hand data with the instrumental stakeholder theory to provide a new research perspective on platform social responsibility. In addition, in order to explore the different impacts of digital technology innovation on social responsibility, this study has classified digital technology innovation for social responsibility according to its social responsibility and digital technology innovation characteristics.

Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.

This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.

The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.

For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.

The worldwide imposition of lockdown measures to control the 2020 coronavirus disease 2019 (COVID-19) outbreak has shifted most executive communications with external stakeholders online, resulting in quick responses from stakeholders. This study aims to understand how presentational styles exhibited in online communication induce immediate audience responses and empirically test the effectiveness of reactive impression management tactics.

The authors analyze presentational styles using MP3 files containing executive utterances during earnings call conferences held by S&P 100-listed firms after June 2020, the quarter after the World Health Organization declared the COVID-19 outbreak a pandemic on March 11, 2020. Using timestamps, the authors link each utterance to a 1-minute interval change in the ask/bid prices of the stocks that occurs a minute after the corresponding utterance begins.

Exhibiting an informational presentation style in earnings calls leads to positive and immediate audience responses. Managers tend to increase their reliance on promotional presentation styles rather than on informational ones when quarterly earnings exceed market forecasts.

Drawing on organizational genre theory, this research identifies the discrepancy between the presentation styles that audiences positively respond to and those that managers tend to exhibit in earnings calls and provides a reactive impression management typology for immediate responses from online audiences.

This study explores the role of institutional pressures and top management support in digital corporate social responsibility (CSR) adoption. It also investigates the impact of digital CSR on social trust and corporate sustainability.

Data were collected from 279 managers of Jordanian companies. Smart PLS was utilized to analyze the research model and test hypotheses.

The results reveal that coercive pressures, normative pressures, memetic pressures and top management support significantly impact digital CSR adoption. The results also show that digital CSR significantly impacts social trust and corporate sustainability.

This study provides worthwhile insights into the literature on drivers of digital CSR, social trust and corporate sustainability in unprecedented crises. This study enriches the literature on the relationship between institutional theory and innovative IT solutions adoption theories. The review of prior research confirms an absence of empirical examinations of the causal relations among institutional forces, digital CSR, social trust and corporate sustainability.

This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

The purpose of this paper is to provide empirical evidence on the suitability of a Bloomberg Environmental (E), Social (S) and Governance (G) (ESG) disclosure index designed for companies from the USA and to investigate the sustainability quality and stock performance of FinTech companies.

Data from all FinTech and non-FinTech firms in the USA was acquired from Bloomberg to undertake the study and evaluate the suggested hypotheses efficiently. The final sample consists of 1,672 company-year observations from 2010 to 2019. The methodology used ordinary least squares regressions of performance metrics on the Bloomberg ESG disclosure index and its components.

The findings indicated that the Bloomberg ESG disclosure index is a valid proxy for sustainability and has a direct relationship with stock performance. Furthermore, this study suggests that non-FinTech firms outperform FinTech firms in sustainability and stock performance. The findings support stakeholder theory, which suggests that increased disclosure of ESG information will mitigate the agency problem and protect shareholders’ interests.

This study’s findings were significant because the findings emphasised ESG disclosure in FinTech and non-FinTech firms, providing information to academics, legislators, regulators, financial report users, investors, environmental unions, workers, customers and society.

This research is unique as it evaluates ESG practices in both FinTech and non-FinTech firms.

This study aims to examine whether and how corporate sustainability capability influences energy efficiency through competitive intensity and slack resource availability.

The authors applied a two-wave research design and administered a survey questionnaire to senior-level managers of 78 ISO-14001 and ISO-50001 certified manufacturing companies. The authors use a multi-method approach for data analysis. AMOS 23 software was applied for covariance-based structural equation modeling. In addition, SPSS 25 software was applied for hierarchical regression analysis to examine the causal relationships in the model.

The finding reveals that corporate sustainability capabilities, which include energy-saving opportunities, seizing energy-saving opportunities and resource reconfiguration, significantly improve firms’ energy efficiency. In addition, competitive intensity and slack resource availability positively moderated the relationship between corporate sustainability capability and energy efficiency.

To the best of the authors’ knowledge, this study is the first to examine the link between corporate sustainability capability and energy efficiency in developing countries such as Pakistan. Although the influence of various corporate sustainability capabilities on sustainable performance has been widely examined in the literature, the role of corporate sustainability capability has been limitedly explored with energy efficiency. This study extends the literature by adding to the knowledge of corporate sustainability capability that enhances boundary conditions in developing countries.

Digital technology is crucial to improving a firm’s core competitiveness. However, the existing research on the relationship therein shows heterogeneity. Using digital technology can enhance competitive advantage, which is crucial for enterprises and scholars. Thus, based on the digital technology affordance theory, this study explores the relationship between digital technology affordance and digital competitive advantage.

Survey data were collected from 509 large and medium-sized manufacturing enterprises in China, and multiple regression and structural equation modelling were used to test the hypotheses. Specifically, we discuss the mediating role of digital business capability and the moderating role of organisational legitimacy.

Editability, association and visibility positively affect digital competitive advantage, and their coordination is strong. Further, they can help enterprises gain a competitive advantage through the mediating role of digital business capability (digital strategy, digital integration and regulation). However, the influence effect and action path differ per in different dimensions. Organisational legitimacy positively moderates the mediating effect of digital integration and regulation, and there is a moderated mediating effect. However, the moderating effect on the mediating effect of digital strategy is not significant.

Existing studies neglect the relationship between the coordination of digital technology functions and digital competitive advantage. This study provides a new theoretical explanation for an in-depth understanding of these issues. These findings promote the development of innovation theory and provide valuable insights for guiding the application of digital technology in enterprises.

This study aims to examine the impact of independent directors' ownership on corporate social responsibility (CSR) performance. In line with the stakeholder-agency paradigm's prediction, the authors propose that higher independent directors' ownership is associated with higher CSR performance. By drawing on the attention-based view, the authors further examine firm-level conditions that impact the situated attention of independent directors holding high equity ownership as they are active agents.

The authors collected data covering the years 2009–2013 for firms listed in the S&P 500 index. The authors tested the hypotheses using firm fixed-effects models.

The results show that higher independent directors' ownership is associated with higher CSR performance. Prior firm performance and available slack resources are found to have diverse impacts on the association between independent directors holding high equity ownership and CSR performance.

This study highlights the importance of examining the performance-based incentives of independent directors on firms' CSR performance. This study also provides a better understanding of factors impacting independent directors' situated attention as boundary conditions.