The aim of the paper is to define the important factors of Corporate Social Responsibility (CSR), Business Ethics (BE), and Human Resource Management (HRM), and to quantify their impact on the formation of positive attitudes of SMEs towards the concept of Environmental, Social, Governance (ESG)...

Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...

Few can argue with the notion that corporations should at least consider corporate social responsibility (CSR) to better understand the impact of their operations on society. However, recent empirical tests suggest CSR has an ambiguous impact on firm performance. To shed new light on this...

The aim of the article is to present and analyse the attitudes of Polish society and individual investors towards challenges of environmental protection. For the purposes of the study, the following hypothesis was formulated: environmental aspects are an important factor in making investment...

Corporate social responsibility (CSR) towards sustainable development has been identified as a marketing philosophy that businesses in developed countries should pursue in the post-Covid-19 era as these practices deal with urgent global social and environmental challenges. Such efforts...

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...

Freedom of choice is often thought to improve efficiency. We experimentally investigate the effect of giving workers a choice between compensation schemes with and without a CSR component (CSR/NoCSR) on labor market participation decision and work performance, compared to the alternative of...

Re-enchantment taps well into the current zeitgeist: The rising focus on emotions and post-material values also in organizational context. Enchantment is deeply tied to socially generated emotions. Our aim is to develop the concept of copassion, referring to the process of responding to the...

This paper aims to investigate the dependence and independence between the variables inferred in the bibliometric analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR). In this paper, we undertook a bibliometric analysis...

The study aims to investigate the relationship between board characteristics, earnings management, insolvency risk, and corporate social responsibility (CSR). The first objective examines the relationship between the board of directors’ characteristics (i.e. board financial expertise,...