...Seok Eun Kim Purpose This study aims to examine the effects of corporate social responsibility (CSR) structural properties (CSR vision and strategic plans, codes of ethics and an independent CSR unit) on financial performance (FP), using employee turnover as a mediating variable. It also tests...

...Anissa Dakhli; Asma Houcine Purpose This paper aims to investigate the direct and indirect relationship between CEO compensation and earnings management using corporate social responsibility (CSR) as a mediating variable. Design/methodology/approach This study examines 159 French firms listed...

...Arun G. Dsouza; Shridev Devji; Krishna Prasad Purpose The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) report readability and earnings management (EM). Additionally, the authors examine the association between CSR spending and CSR report...

...Catherine Acosta Garcia; Isabelle Verleyen; Annelies Roggeman Purpose Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our understanding of this relationship. Although a few...

...Angela Kit Fong Ma; Yiming Chen Purpose The purpose of this study is threefold. The first is to conduct a comprehensive examination of the various board attributes to corporate social responsibility (CSR) reporting in the Chinese technology industry. The second is to investigate the impact...

... the worst affected countries by this pandemic. The purpose of this paper is to identify and compare different corporate social responsibility (CSR) activities taken by the clubs and player of the major football leagues of these four countries to develop a more comprehensive model of intervention. Design...

...Ali Uyar; Muath Abdelqader; Cemil Kuzey Purpose Drawing on financial slack resources theory, stakeholder theory and signaling theory, the purpose of this study is to explore the two-way causality between liquidity and corporate social responsibility (CSR) by using the cash conversion cycle (CCC...

...George Kofi Amoako; Joshua Kofi Doe; Robert Kwame Dzogbenuku Purpose This study aims to establish the link between business ethics and brand loyalty and to investigate the mediating role of corporate social responsibility (CSR) and United Nations Sustainable Development Goals (SDGs) such as green...

...) as an answer to the ineffectiveness of corporate social responsibility (CSR) mechanisms of multi-national corporation. Design/methodology/approach The authors try to determine to what extent the new mechanisms brought by this law could improve or not the failure of existing CSR mechanisms. Findings...

...Nicolas Postel; Richard Sobel Purpose This study aims to focus on the understanding corporate social responsibility (CSR), this “novel” form of corporate engagement, and evaluating its capacity to regulate capitalism. The authors advance the following thesis: CSR constitutes a new variety...

... and sustainability. Here the authors also discuss the possible disadvantage of having corporate social responsibility (CSR) or sustainability departments in the organisation while promoting social intrapreneurship. However, it is important to be noted that philanthropic activity is one of the many components...

...Karen Delchet‐Cochet; Linh‐Chi Vo Purpose The purpose of this paper is to analyze the different classifications of existing reference documents related to corporate social responsibility (CSR) and to propose a complementary approach of this subject in regard to ISO26000. Design/methodology...

...Peter Stokes Sun   William , Jim   Stewart and David   Pollard . Reframing Corporate Social Responsibility: Lessons from the Financial Crisis . Emerald , , ISBN: 978‐0‐85724‐455‐0 © Emerald Group Publishing Limited 2012 --> CSR Financial crisis...