.... The study adopts a sustainability perspective by analyzing spectators’ perceptions of the sponsors’ corporate social responsibility ( CSR ) as a moderating factor that enhances the translation of sponsor awareness and positive sponsor attitudes into active engagement behaviors. Design/methodology...

...Reem Hamdan; Allam Mohammed Hamdan; Rim El Khoury Purpose This study aims to examine the institutionalization of corporate social responsibility ( CSR ) in the United Arab Emirates ( UAE ) by adapting Carroll’s (1991) four-part framework to the country’s unique legal, cultural, religious...

...Ridha Yousfi; Hanen Ben Fatma; Jamel Chouaibi Purpose This study aims to investigate the effect of corporate social responsibility ( CSR ) on accounting conservatism in French environmental, social and governance ( ESG ) firms. Design/methodology/approach The authors applied multivariate...

..., the authors aim to develop an ICSR model with an extension of the corporate social responsibility (CSR) theory of Carroll (1979). Findings – This study extends the theory of Carroll (1979) using an operational definition of CSR that encompasses the economic, legal, ethical and philanthropic dimensions...