... Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only SMEs Sustainability CSR NFRD Isomorphism Natural experiment Manufacturing industry In recent years, corporate social responsibility (CSR [1]) has shifted from a largely voluntary practice to a mandatory...

... pressure exerts no influence on adoption, while normative isomorphic forces significantly and negatively influence attitudes towards IR adoption. Research limitations/implications This study faces limitations concerning generalisability due to its focus on only one African country (Mauritius...

... Publishing Limited Emerald Publishing Limited Licensed re-use rights only Institutional theory Industry constraints Isomorphism Managerial discretion SIC classification The concept of managerial discretion (MD) was introduced as a way of evaluating the gap between the discretion...