...Sudipta Majumdar; Kousik Ganguly Purpose The study aims to explore the impact of firms’ corporate social responsibility ( CSR ) activities on accounting conservatism. It further examines the moderating role of political donation reform ( PDR ) on the above relationship. In addition, the study...

..., especially key political actors regarding the impacts of socio-spatial inequality on fishing communities and how compensatory redistributive strategies might contribute to rural sustainability. Social implications This study could enhance the corporate social responsibility ( CSR ) practices of large...

...Mayssa Zalila; Yosra Fourati Makni; Anis Jarboui Purpose This paper aims to exa mine the relationship between sustainability and earnings management in the European countries. Specifically, the authors investigate the impact of corporate social responsibility ( CSR ) on classification shifting...

... et al., 2022 ; Tapaninaho and Heikkinen, 2022). CSR accounts for a major part of the shift toward more innovative activities in the circular economy. Hence, the relationship between CSR and the adoption of innovative digitized solutions is very well established (Al-Omoush, 2024 ; Awad...

... diversity, board meeting attendance, board size, board-specific skills, chief executive officer−chairman separation, corporate social responsibility ( CSR ) sustainability committee, environmental management team, independent board members and sustainability compensation incentives. Design/methodology...

...Farah Naz; Minahil Humayun; Farah Yasser; Veera Salman Purpose This study aims to examine the impact of female directors on sustainability performance in Pakistan’s major large-scale manufacturing firms while considering the moderating role of corporate social responsibility ( CSR ). Design...

...Thi Thuc Anh Phan; Ngoc Lan Nguyen; Lourdes Casanova; Dai Van Nguyen; Hoang Minh Dao Purpose This study aims to examine how disruptive and incremental innovations mediate the link between corporate social responsibility (CSR) and financial performance from a dynamic capability perspective...

...Cemil Kuzey; Ali Uyar; Nejla Ould Daoud Ellili; Abdullah S. Karaman Purpose This study aims to examine the potential threshold effect in the association between corporate social responsibility (CSR) performance and social reputation. Design/methodology/approach This study includes...

...Muhammad Farooq; Imran Khan; Qadri Al Jabri; Muhammad Tahir Khan Purpose The study hypothesized that the impact of board diversity on financial distress (FD) is not direct but rather mediated by the firm’s corporate social responsibility (CSR) activities. Consequently, the purpose of this study...

...Amewu Attah; Prince Amoah Purpose This paper aims to examine the effects of extractive activities on the well-being of local communities and assesses stakeholder expectations of resource benefits and the corporate social responsibility (CSR) practices of oil companies in Ghana. Design...

...Chandra Shekhar Bhatnagar; Dyal Bhatnagar; Pritpal Singh Bhullar Purpose The purpose of this study is to examine the impact of corporate social responsibility (CSR) expenditure and business responsibility report (BRR) on a firm’s financial performance. Additionally, the study explores whether CSR...

... and would likely recommend an optimal amount of CSR expenditures. Hence, a large audit committee is in a better position to discharge oversight and monitoring functions over CSR spending to prevent managers from serving their personal interests and ensure that such philanthropic donations have...

...Andreas Koutoupis; Panagiotis Kyriakogkonas; Michail Pazarskis; Leonidas Davidopoulos Purpose The purpose of this study is to review the literature on corporate governance (CG); environmental, social and governance (ESG) issues and corporate social responsibility (CSR) during the Coronavirus...

...Viput Ongsakul; Napatsorn Jiraporn; Pornsit Jiraporn Purpose The purpose of this paper is to explore corporate social responsibility (CSR) inequality, which is the inequality across different CSR categories. Higher inequality suggests a less balanced CSR policy. To determine if CSR inequality...

...Dirk Kiesewetter; Johannes Manthey Purpose This paper aims to answer how corporate governance and corporate social responsibility (“CSR”) affect the relationship between value creation and tax avoidance. This study further analyses the impact of the institutional environment, i.e. whether...

... and the introduction of a process framework that may be operationalised by researchers and applied by practitioners as they develop and implement their social strategies. © Emerald Group Publishing Limited 2015 CSR Stakeholder theory Service-dominant logic Creating shared value Football Social...

...Dr Tim Breitbarth, Dr Stefan Walzel, Dr Christos Anagnostopoulos, Mr Frank van Eekeren; Dimitrios Kolyperas; Stephen Morrow; Leigh Sparks Purpose – The purpose of this paper is to advance the understanding of how corporate social responsibility (CSR) develops within professional football clubs...

...James Baba Abugre Purpose – The purpose of this paper is to examine the managerial role in the practices of corporate social responsibility (CSR) in developing economies. Design/methodology/approach – The paper takes the form of an empirical analysis of employees' opinions based...

...Gilbert Lenssen; Yury Blagov; David Bevan; Josep M. Lozano Purpose What emerges when a market emerges? Does giving emphasis to the term emerging markets not represent a form of economic reductionism, neglecting the social context in which a market emerges? In this respect, CSR can be seen...