... that transparency in social practices is a strategic driver of credit quality and financial resilience. The research thus offers valuable insights for both policymakers and banking practitioners. Corporate social responsibility Credit risk European banking ESG performance NPLs Sustainable reporting...

...Kamilah Ahmad; Shafie Mohamed Zabri Purpose This study aims to explore corporate social responsibility (CSR) implementation in small and medium-sized enterprises (SMEs) and examines the role of management accounting practices (MAPs) in the relationship between CSR and performance in SMEs...

...Abdullah Mohammad Al Blooshi; Saju Jose; Krishna Venkitachalam Purpose The purpose of this paper is to examine the corporate social responsibility performance among small and medium enterprise (SME) owners in the United Arab Emirates (UAE) before and during COVID-19. This study shows insights...

.... Competitiveness Sustainability Strategies Systematic literature review Corporate social responsibility Innovation The literature concerning sustainable development highlights that it is one of the most important research topics, representing an international call for everyone to avoid more damage...

... for football clubs. According to the legitimacy theory, the corporate social responsibility (CSR) disclosure represents a tool capable of allowing the construction or repair of legitimacy. This study, in line with this theory, aims to analyse the amount of CSR disclosure provided by football clubs...

...Giovanni Schiuma; Antonio Lerro; Cristiana Parisi; Kai N. Hockerts Purpose The purpose of this one‐company case study is to investigate the possible use of causal maps in the performance management and measurement of corporate social responsibility (CSR) related intangibles. Design...

...Ebsen Rahbek Pedersen; Peter Neergaard Purpose The purpose of this research paper is to analyze how CSR can be embedded in mainstream performance management models. It is frequently argued that corporate social responsibility (CSR) needs to shift from being a peripheral add‐on activity...