Managers might use corporate social responsibility (CSR) to conceal their misbehaviours. One of these is the implementation of earnings management (EM), which could have serious effects vis-à-vis information disclosed to stakeholders. This study examined the relationship between CSR and EM in...

The world has changed dramatically since the emergence of the coronavirus disease 2019 (Covid-19) pandemic. This crisis has put companies under the test for their commitment to moral business conduct and corporate social responsibility (CSR). Facing the challenges for survival as well as...

We examine the impact of multinational oil companies' (MOCs) corporate social responsibility (CSR) using global memorandum of understanding (GMoU) on mitigating the resurgence of intercommunal violence in Niger Delta, Nigeria. Using explanatory research design, the study adopted mixed methods to...

Objective: The objective of the article is to find if Polish managers exhibit a sustainable entrepreneurship orientation and to comprehend the factors driving this orientation. Research Design & Methods: We conducted a factor analysis and regression analysis on data from an original survey on...

In the age of globalization and increasing social and environmental awareness, corporate social responsibility (CSR) and commitment to sustainability are becoming increasingly important for companies. These practices are no longer just optional choices but are becoming essential criteria for...

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...

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)...

Research work on the relationship between Corporate Social Responsibility and financial performance has been going on for seven decades. Even when the prevailing studies are those that found a positive influence of social responsibility on financial performance, strong conclusive results are...

In today’s increasingly homogenized banking sector, maintaining consumer loyalty, particularly in terms of environmentally conscious practices, presents a significant challenge for institutions globally. While research recognizes corporate social responsibility (CSR) as a potential strategy...

The relationship between the effective management of supply chains and overall organizational success is not fully explained in the literature. The differences in the effectiveness of supply chains as well as the corporate social responsibility (CSR) of supply chain companies in North America,...

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,...

In a quest to illuminate Kazakhstan's economic horizon within a sustainable context, this study delved into the complex interplay of sustainable tech innovation, investment in sustainable infrastructure, and natural resource management. The study assesses the potential for green economy...

This paper aims to investigate empirically the impact of corporate social responsibility (CSR) on firm performance (FP) with the maritime transportation industry of Vietnam as a case study. To evaluate the research model, this study surveyed 145 shipping companies (SCs) across Vietnam, and...

There is a lack of consensus on how corporate governance and CSR relationships manifest across different institutional contexts especially within emerging economies, despite the wealth of available studies on the two concepts. The purpose of this study is to examine the relationship between...

The presence of institutional investors in a firm's ownership structure is often associated with improved corporate governance practices and increased focus on long-term sustainable value creation. This study investigates whether the presence of institutional investors and a strong CSR...

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...

The aviation industry is facing pressure from stakeholders to transform towards greater sustainability. From a managerial and marketing perspective, not only the actual implementation and achievements of sustainability measures, but also their communication to stakeholders is likely to be...

Since the beginning of 2014, reports of cult violence have increased sharply in the Nigeria's oil producing communities. Hence, we set out to examine the role of corporate social responsibility (CSR) from multinational oil companies (MOCs) in mitigating the spread of cult group violence in the...

Purpose: This study aimed to better define the boundary conditions of voluntary business engagement for social and economic transformation. Approach: Case study of the Consultative Business Movement (CBM) in South Africa's democratic transition through historical narrative and analysis, applying...