This essay is an ethical reflection on the idea of corporate social responsibility (CSR) focusing on emphasizing its strategic position as the symbolic potential of business. As such, CSR is the reflection of business moral commitment to providing meaningful social activities, on the one hand,...

This article examined the influence of women's leadership on corporate sustainability by mediating business competence and organizational competence. The research method was quantitative based on positivism and hypothesis testing, combining WarpPLS and the PLS-SEM technique for multivariate...

Corporate social responsibility (CSR) serves as a company strategy to fulfill ethical responsibilities in business. However, CSR requires conceptual support to operationalize this strategy at the individual level. This study aims to analyze the mediating role of CSR in the effect of responsible...

The purpose of this study is to find out how the positive influence of corporate sustainable development on corporate financial performance alters during the two recent crises i.e. the global recession (2008-10) and COVID-19 (2019-20). The fixed effect modeling of panel data is applied in the...

The purpose of this paper is to examine the association between corporate social responsibility (CSR) and earning management of listed Vietnamese companies. Both accrual earning management (AEM) and real earning management (REM) are calculated on yearly basis from 2016-2020. Information on CSR...

This study examines the effect of incentive types and organizational value statements on corporate social responsibility (CSR) decisions. It used a 2 × 2 between-subject experimental design and analyzed the data using Analysis of Variance (ANOVA). The participants were undergraduate students in...

Currently, large industries like agro-processing and garment (Textile and Leather) industries in Ethiopia have interested to implement CSR activities. Hence, this study examined the causal relationship between stakeholders’ and CSR implementation in agro-processing and garment industries based...

Corporate social responsibility (CSR) has increasingly been researched in the current and future trend of sustainable development. Extant studies document mixed results about the relationship between CSR and earnings management, but very few papers discuss how CSR and audit opinion are related....

The study aims to investigate the impacts of corporate social responsibility disclosure and board characteristics such as (board independence, the board size, and gender diversity) on corporate performance. In order to find out the impact, this study employed a quantitative method using...

The importance of corporate social responsibility (CSR) has increased in corporate strategic management. Thus, this study focuses on three relationships: 1) the relationship between corporate financial performance (CFP) and CSR activities (CSRA), 2) the relationship between CSRA and human...