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The present work investigated the effect of corporate social responsibility and top management support on employee ecological behaviour (EEB) with the mediating role of green culture and green commitment. Social identity theory (SIT) was used to describe the association between green culture, green commitment and EEB. Further, a conceptual model that summarises the interaction between perceived corporate social responsibility, top management support, green commitment, green culture and the adoption of ecological behaviour was developed.

The paper opted for a quantitative design using convenience sampling by collecting the data through a structured questionnaire gathered from 308 academics working in five Malaysian higher education institutions.

Corporate social responsibility and top management support positively influence green culture and commitment. Moreover, green commitment positively influenced EEB and fully mediated the relationship between corporate social responsibility and EEB and between top management support and EEB.

The academic staff of universities was the target population of this research. Nevertheless, universities have a diverse population with complex activities that can affect the implementation of a sustainable workplace within the campus. Future research should also examine non-academic staff, including administrative, technical and operational staff, due to different employees' perceptions.

As far as the authors know, this is the first study to assign the mediator role to green culture in a relationship between top management support and EEB amongst academic staff in the Malaysian context. Future research should consider other intervening variables that influence adopting ecological behaviour.

Environmental issues have triggered the need for sustainable behavior around the globe. The tourism industry’s rapid growth also contributes to environmental degradation through natural resource depletion and excess water and energy utilization. Based on social identity theory, this study aims to assess the impact of environmental corporate social responsibility initiatives on green customers’ citizenship behavior. Furthermore, the study assesses the mediating effects of green trust, customer–company identification and green image.

This study is a quantitative approach, and purposive sampling technique was used to collect the data from the hotels’ customers from northern areas of Pakistan. This study used partial least square-structural equation modeling to analyze the data of 426 customers.

The study’s findings show that environmental corporate social responsibility initiatives significantly impact green customers’ citizenship behavior, green trust, customer–company identification and green corporate image. However, the relationship between green corporate image and green customers’ citizenship behavior was insignificant. Furthermore, the study’s results revealed that green trust and customer–company identification partially mediate between environmental corporate social responsibility initiatives and green customers’ citizenship behavior.

The findings suggest that hotels’ environmental corporate social responsibility initiatives improve green customer citizenship behavior, green trust and enhance customer–company identification. Therefore, hotel industry managers should consider reinforcing existing environmental corporate social responsibility initiatives and make further efforts to highlight the importance of such initiatives for environmental sustainability, which ultimately affects customers’ green customer citizenship behavior.

This research developed a novel framework to understand green customers’ citizenship behavior in the tourism industry. It extended the literature on environmental corporate social responsibility initiatives and green customers’ citizenship behavior. In addition, the research adds value by confirming the significant direct and mediating role of customer–company identification in tourism industry context.

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.

This study aims to investigate the influence of corporate social responsibility (CSR) on corporate sustainable performance (CSP) of small- and medium-sized enterprises (SMEs) by looking into the significance of mediating factors, namely, brand image (BI) and brand loyalty (BL), within the context of an emerging economy.

The authors conduct an extensive literature study on the subjects of CSR, BI and BL to assess their influence on the sustainable performance of SMEs in an emerging market. The study adopts a quantitative methodology. A total of 438 answers were obtained from a sample size of 513. The data of the SMEs in Vietnam was analyzed using the smart partial least squares structural equation modeling software, specifically version 3.3.2.

The results of the authors demonstrate notable and favorable correlations between CSR and CSP, CSR and BI and CSR and BL. Importantly, the findings contribute to existing knowledge by looking into the mediating influence of BI and BL in the relationship between CSR and CSP.

According to the authors’ understanding, a number of research have investigated the correlation between CSR and CSP within the realm of SMEs. Nevertheless, there is a scarcity of scholarly research examining the mediating function of BI and BL in this association. The study’s findings have important implications for entrepreneurs and senior management in effectively guiding their enterprises and improving their business strategies with an emphasis on sustainability in emerging markets. The outcome of this study has the potential to significantly contribute to SMEs in Vietnam as well as other emerging countries.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

Taking a dynamic endogenous perspective, this study aims to examine neglected endogeneity issues in the relationship between corporate social responsibility (CSR) and brand value and the relationship’s moderation by corporate governance.

The study uses the three-stage least squares (3SLS) method on 990 samples of the 110 most valuable listed companies published by the World Brand Lab for 2013–2021 to empirically test the two-way interactive endogenous relationship between CSR and brand value.

The findings reveal that increasing investment in CSR increases brand value in the current period, which prompts companies to reduce investment in social responsibility, resulting in a decline in future brand value. Concerning the moderating effect of corporate governance variables, the size of the board of directors and the board’s proportion of independent directors positively regulate the relationship between CSR and brand value. By contrast, the proportion of executive shareholdings has a negative impact.

This study’s findings complement previous studies on endogeneity in the relationship between CSR and brand value, and enrich the literature on corporate governance, CSR and brand value as a whole. In addition, the study uses the 3SLS method, which avoids endogeneity problems and eliminates the one-sidedness of the subjective selection of instrumental variables.

This study aims to theoretically investigate the effect of activating corporate governance (CG) mechanisms on the association between adopting corporate social responsibility (CSR) and tax avoidance (TA). Based on the analyzing of the previous studies, the authors support the results of studies that found a positive effect for activating CG on the adoption of CSR. Also, they found that there is a negative impact of activating CG mechanisms on TA, as CG includes controls and procedures that contribute to limiting opportunistic behaviors of management and ensures making decisions that maximize value for shareholders. To the best of the authors' knowledge, it is the only chapter that examines the effect of activating CG mechanisms on the association between CSR and TA.

This study investigates the impact of corporate social responsibility (CSR) on corporate innovation. We selected the listed nonfinancial firms of South Asian Economies. The sample of the study comprised a total of 426 listed manufacturing firms of South Asian Countries for period spans 10 years from 2012 to 2021. In this study, descriptive statistics, multicollinearity diagnostic tests, correlation analysis and two-step dynamic panel system generalized method of moments (GMM) were applied to analyze the data. CSR measured with three proxies' social indicators, environmental indicators, and CSR composite index of social and environmental indicators. However, corporate innovation is captured with number of citations received in a year and number of patents filed in the year. Overall, findings of the study using all measures of CSR shows that CSR significantly and positively related with corporate innovation. Our results find support for CSR-innovation view with all measures of CSR. The findings suggest that the current study is helpful for managers, regulators, policymakers, and researchers. For managers, the study helps them to make the CSR and innovation decision. The policymakers should take appropriate innovative decision while considering factors such as CSR. This study can also be extended by considering this study for developed and emerging economies sample.

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.