Enhancing Kurdistan's manufacturing companies' sustainable waste management: A norm activation approach to green accounting, CSR, and environmental auditing oversight.

The significance of accurate energy production prediction cannot be overstated, especially in the context of achieving carbon neutrality and balancing traditional and clean energy sources. Unlike conventional models with simplified assumptions or limited data inputs hindering energy usage optimization, waste reduction and efficient resource allocation, we introduced a novel structural equation modelling approach to eight manufacturing industries' sustainable waste management practices (SWMPs) in Iraq. This comprehensive analysis, conducted with Smart PLS software on 375 responses aims to enhance energy production predictions' accuracy and support sustainability goals contribute to achieving carbon neutrality goals and promote a balanced energy mix that supports sustainability and environmental stewardship. The findings reveal noteworthy insights: notably, chemical manufacturing companies exhibit a substantial advantage from green accounting practices, witnessing a 78.1 % and 45.8 % improvement in environmental auditing oversight and SWMPs, respectively, compared to other manufacturing sectors. Compared to conventional grey models, our model demonstrates that a 1-unit improvement in CSR enhances environmental auditing oversight effectiveness by 33.4 % and sustainable waste management by 56.9 % across industries. By leveraging these data-driven insights and innovative approaches, we can drive positive change towards a more sustainable and resilient energy future, collectively contributing to a more resilient, efficient, and sustainable energy ecosystem that benefits societies, economies, and the environment. The heightened accuracy of energy production prediction facilitated by our novel model empowers stakeholders at regional and global levels to make informed decisions, mitigate risks, support policy development, achieve sustainability goals, formulate effective policies and foster collaboration.

The Effect of Corporate Social Responsibility on Workplace Safety: The Significance of Employees' Moral Identity.

Corporate social responsibility (CSR) has gained significant attention from researchers and practitioners due to its potential impact on employee attitudes and behaviors. This study investigates the influence of CSR on employee safety behavior, examining the mediating effects of job stress and organizational identification, as well as the moderating role of moral identity. We conducted a three-wave time-lagged survey among 236 South Korean employees. Participants were recruited through a research company using stratified random sampling. Data were collected at three time points, each separated by a 4-5-week interval. Structural equation modeling (SEM) was used to test the hypothesized relationships. The findings support all of the hypothesized relationships. CSR was positively related to safety behavior and negatively related to job stress. Job stress was negatively related to organizational identification, which in turn was positively related to safety behavior. The sequential mediation of job stress and organizational identification was significant. Moral identity moderated the relationship between CSR and job stress, such that the negative effect of CSR on job stress was stronger for employees with a high moral identity. This study contributes to the CSR literature by examining the impact of CSR on safety behavior and the underlying mechanisms and boundary conditions of this relationship. The findings suggest that organizations can promote employee safety behavior by implementing CSR initiatives, which can reduce job stress and enhance organizational identification. Organizations should also consider the role of employees' moral identity when designing and communicating CSR initiatives.

Does institutional quality complement the relationship between ownership structure and corporate social responsibility?

The key purpose of the Study is to examine if institutional quality complements the relationship between Ownership Structure and Corporate Social Responsibility disclosure and performance in the light of legitimacy and agency theory. To the best of my knowledge, it is the first study in literature of finance. The sample comprises of 112 top-performing listed firms (based on market capitalization) at Pakistan Stock Exchange from 2010 to 2019. Institutional quality comprised of world governance indicators which is developed via principal component analysis, an instrumental variable approach and content analysis are used for CSR Disclosure Index to demonstrate the relationship between ownership structure and CSR. The resources complementary phenomenon is adopted to examine the institutional quality's role. Our results show significantly positive impact of Institutional and Foreign Ownerships on CSR while negative significant influence of CEO Duality and Family Ownership on CSR, suggesting that well governed firms will be more socially responsible. In addition, the findings suggest the institutional quality's positive moderating role on the relationship between ownership structure and CSR, signifying the institutional quality's complementary role for the weak corporate environment in Pakistan. Our findings are robust to a series of tests by using Generalized Method of Moment (GMM).

The impact of climate policy uncertainty on corporate pollution Emissions--Evidence from China.

Climate change is considered one of the major systemic risks facing the world in the 21st century. To address climate change, China has adopted a series of climate policies, but the uncertainty brought about by frequent climate policy issuance has increased pressure on enterprises, which may not be conducive to enterprises reducing emissions. This paper uses data on 1211 listed companies on the A-share market in China from 2012 to 2022 to study the impact of climate policy uncertainty on enterprise pollutant emissions. The research findings show that climate policy uncertainty increases corporate pollution emissions; climate policy uncertainty mainly generates negative impacts on enterprise environmental regulation, social responsibility, and R&D investment, thereby negatively affecting enterprise emissions reduction. Further heterogeneity analysis shows that climate policy uncertainty in China has a more significant impact on non-state-owned enterprises, technology-intensive enterprises, lightly polluting enterprises, and enterprises in western regions. These findings emphasize the importance of enterprise social responsibility, environmental regulation, and R&D investment in enterprise emissions reduction and provide policy implications for Chinese enterprises to optimize their energy-saving and emission reduction strategies in the face of climate policy uncertainty.

Corporate social responsibility, policy framing and strategic marketing: understanding the alcohol industry's use of social media in Uganda.

BACKGROUND: Sub-Saharan Africa is important to the future of alcohol and global health because the alcohol market there is expanding rapidly in a relatively young population. This entails a corresponding contest about whether the policy measures adopted will be shaped by scientific evidence or by industry interference in alcohol policy. This study examines how alcohol industry actors use social media. METHODS: Uganda was selected for study because of high levels of alcohol harm and recent alcohol policy debates. Data on the X (formerly Twitter) activity of the Ugandan companies of AB InBev and Diageo, who are the two main brewers, and the trade association including both, were collected, coded and thematically analysed. RESULTS: X is used overwhelmingly by alcohol industry actors in Uganda to promote corporate social responsibility (CSR) and alcohol policy framing content. There is little direct product marketing. The framing of policy problems and solutions, and of the actors involved in policymaking and CSR resembles that used elsewhere in the political strategies of the transnational alcohol corporations. Content which appears more emphasised in Uganda includes material on farmers, illicit trade and contribution to the economy. As elsewhere, it avoids giving attention to the policy measures which would make a difference to the levels of alcohol harms endured by Uganda. Rhetorically, X is thus used to create a parallel universe, in which the actual harms and what is known about how to reduce them are conspicuous by their absence. CONCLUSIONS: The alcohol industry presents itself as indispensable to Uganda's future and appears to have developed relationships with politicians, partnerships with government, and built a coalition with farmers. This means the alcohol industry may be well positioned to oppose public health policy measures, even though their arguments lack substance and are at odds with the evidence.

Corporate social responsibility and firm performance: Case of Kazakhstan.

The research seeks to find a relationship between Corporate Social Responsibility (CSR) and companies' performance. Studied variables were measured and analysed using a sample of companies listed on the Kazakhstan Stock Exchange (KASE). The study employed the regression model and least squares technique as the primary analytical tools. CSR is examined in conjunction with variables such as Return on Assets, Return on Equity, Market Value, and Net Profit Margin. As a result of the research, it was found that firm performance and CSR relate to each other in the studied companies. The research found a positive correlation between CSR practices and Net Profit Margin in Kazakh companies. While this study focused on a single country, its methodology can be applied to research in other emerging and developing nations. The primary contribution of this research is the examination of the relationship between firm performance and CSR practices in the post-Soviet emerging market of Kazakhstan.

The influence of digital platform on the implementation of corporate social responsibility: from the perspective of environmental science development to explore its potential role in public health.

Introduction: This paper aims to explore the intersection of corporate social responsibility (CSR) and public health within the context of digital platforms. Specifically, the paper explores the impact of digital platforms on the sustainable development practices of enterprises, seeking to comprehend how these platforms influence the implementation of environmental protection policies, resource management, and social responsibility initiatives. Methods: To assess the impact of digital platforms on corporate environmental behavior, we conducted a questionnaire survey targeting employees in private enterprises. This survey aimed to evaluate the relationship between the adoption of digital platforms and the implementation of environmental protection policies and practices. Results: Analysis of the survey responses revealed a significant positive correlation between the use of digital platforms and the environmental protection behavior of enterprises (r=0.523;p<0.001), Moreover, the presence of innovative environmental protection technologies on these platforms was found to positively influence the enforcement of environmental policies, with a calculated impact ratio of (a∗b/c=55.31%). An intermediary analysis highlighted that environmental innovation technology plays a mediating role in this process. Additionally, adjustment analysis showed that enterprises of various sizes and industries respond differently to digital platforms, indicating the need for tailored environmental policies. Discussion: These findings underscore the pivotal role of digital platforms in enhancing CSR efforts and public health by fostering improved environmental practices among corporations. The mediating effect of environmental innovation technologies suggests that digital platforms not only facilitate direct environmental actions but also enhance the efficiency and effectiveness of such initiatives through technological advances. The variability in response by different enterprises points to the importance of customizable strategies in policy formulation. By offering empirical evidence of digital platforms' potential to advance CSR and public health through environmental initiatives, this paper contributes to the ongoing dialogue on sustainable development goals. It provides practical insights for enterprises and policy implications for governments striving to craft more effective environmental policies and strategies.

Implications of corporate social responsibility on the financial and non-financial performance of the banking sector: A moderated and mediated mechanism.

This study aims to investigate the influence of corporate social responsibility (CSR) on both financial and non-financial performance in the Pakistani banking sector by applying a quantitative research approach to the primary data from 405 branch managers in the Pakistani banking sector. Both financial and non-financial performance indicators are analyzed in relation to CSR practices. The CB-SEM findings of this study reveal a significant and positive correlation between CSR and both financial and non-financial performance. Our results demonstrate that CSR initiatives contribute to improved financial performance, reputation, and innovation within the sector. These findings confirm the importance of prioritizing social responsibility initiatives to enhance overall performance in the banking industry. This study provides valuable insights into the impact of CSR on performance in the context of the Pakistani banking sector. The research contributes to the existing literature by highlighting the positive relationship between CSR and financial/non-financial performance. The findings underscore the relevance of CSR practices for banks in Pakistan and emphasize the potential benefits of incorporating social responsibility initiatives into their operations. This study serves as a foundation for future research, encouraging further exploration of CSR's role in the banking industry and its implications for sustainable business practices.

The social and environmental responsibility of informal artisanal and small-scale mining in Ghana: An Akan philosophical perspective.

Informal artisanal and small-scale mining (ASM) continues to grow globally, raising both challenges and opportunities in terms of economic, social, and environmental impacts. The ASM literature explores the formalization and transfer of corporate social responsibility (CSR) practices from larger firms as the pathway to minimize negative impacts and maximize benefits. But we know very little about environmental and social responsibilities of informal mining operations (and informal economy actors in general, who are often portrayed as devoid of these responsibilities). This paper aims to theorize and empirically explore principles and practices of social and environmental responsibility in informal mining. We combine elements of relational stakeholder theory with Ghana's Akan philosophy to develop our theoretical framework. Through a qualitative research process involving thematic analysis - of field notes from field observations and 81 interviews with ASM miners, community leaders/residents and executive members of Small-Scale Mining Association-Prestea Branch in Ghana - and pattern-matching technique, we find that: a) informal ASM is culturally and relationally motivated to be socially and environmentally responsible, b) there is a model of informal social and environmental responsibility (ISER) that is characterized by commonality, solidarity, tradition, and human-nature interdependencies, and c) social and environmental responsibilities are interpreted in a distinctive, non-Western way and comply with two main informal norms: gifting for social responsibilities and taboos for environmental responsibility. We conclude by suggesting that governments should collaborate with traditional authorities to promote ISER practices as cultural norms.

SDGs Managers' Assessment Bias and Their Implications for Preventing Violence Against Women in Companies.

This study explores the role of managers' perceptions of Sustainable Development Goals (SDGs) in preventing violence against women in companies. Surveying 673 managers in Lima, Peru, it found gender-based discrepancies in SDG priorities, with men leaning toward industry goals and women toward well-being and gender equality. Socially ingrained gender biases influence prevention strategies: men often comply with mandatory measures, while women opt for noncompulsory strategic actions. Notably, a high valuation of SDG-5 (gender equality) correlates with diverse prevention efforts. The findings highlight the importance of addressing gender bias in company practices and improving business school formation.

Virtue marketing: Trends in health-, eco-, and cause-oriented claims on the packaging of new alcohol products in Australia between 2013 and 2023.

OBJECTIVE: Some claims on alcohol labels highlight virtuous aspects of brands or products, including in health-, eco-, and cause-oriented domains (including charity partnerships, or ethical or humanitarian certifications). This virtue marketing may create a 'halo' whereby consumers generalise from specific attributes to a more favourable overall appraisal of the product, brand, or even alcohol or the alcohol industry in general. This study aims to describe the prevalence of and trends over time in virtue marketing on the packaging of new alcohol (including lower and zero alcohol) products on the Australian market. METHOD: Records of N=4,024 new alcohol products released in Australia between 2013 and 2023 were extracted from Mintel Global New Products Database. Health-, eco-, and cause-oriented claims on packaging were summarised across product types and time, and co-occurrence between claims was assessed. RESULTS: Virtue marketing appeared on 36.5% of new alcohol products, of which health-oriented claims were most common (32.5%), followed by eco- (6.3%) and cause-oriented claims (2.0%). The prevalence of each claim category and virtue marketing overall significantly increased over time (each p<.001) and varied by product type. New alcohol products displayed as many as eight different types of claims and all claims tended to co-occur with at least two others. CONCLUSIONS: Virtue marketing is prevalent on new alcohol products in Australia and has recently increased. While product packaging can provide useful consumer information, health-, eco-, and cause-oriented claims may exploit consumers' motivation to make healthy, sustainable, and socially responsible choices despite alcohol being detrimental in these areas.

Disability Inclusion in Corporate Supplier Diversity Initiatives.

PURPOSE: Since the 1960s, federal and state governments and private-sector companies have used supplier diversity initiatives to ensure their supply chains include businesses owned by traditionally economically disadvantaged or underrepresented groups. Originally concentrated on racial and ethnic minority groups, programs have expanded to include businesses owned by women, veterans, LGBTQ+ individuals, and, in some cases, people with disabilities. This study investigates the extent to which disability is included in supplier diversity initiatives of Fortune 500 companies. METHODS: This paper uses a novel data set created by the authors with information on supplier diversity initiatives and Disability, Equity, and Inclusion (DEI) statements in Fortune 500 companies extracted from public sources. This information is combined with data from Compustat, a corporate financial database published by Standard and Poor's and additional variables from other sources. RESULTS: 75% of the Fortune 500 companies have supplier diversity programs that express a commitment to diversity yet only 49% of those with such programs include disability-owned businesses (38% of all Fortune 500 companies). Among the largest 100 companies, 89% had supplier diversity programs that included disability, almost 6 times the rate Ball et al. reported in 2005. This study finds disability inclusion varies significantly by company size, industry, and whether the company is a government contractor. CONCLUSION: Despite the growth in disability inclusion, the absence of disability as a diversity category in regulations mandating supplier diversity initiatives for government contractors impacts disability inclusion. If we want to align our supplier diversity programs with the Americans with Disabilities Act, the first step is to address the issue in the Small Business Administration and federal contracting requirements.

Environmental corporate social responsibility practices and firm innovation: Complementarities and empirical evidence from Spanish firms.

This study examines the complementarity effect of combining different types of environmental corporate social responsibility (ECSR) practices on firm innovation. We apply the complementarity approach to test whether the adoption of different ECSR practices (i.e. practices for fewer materials per unit produced [materials], less energy per unit produced [energy], or decreasing environmental impact [impact]) generates super-additive effects on firms' innovation, measured by innovations type: adoption, new-to-the-market, and new-to-the-firm innovation. We use data from the Spanish Community Innovation Survey for the period 2009-2014. The results show that the best combination of ECSR practices depends on the innovation type. For innovation adoption, all possible combinations of the three practices produce super-additive effects; however, the complementarity patterns differ for new-to-the-market and new-to-the-firm innovations. For new-to-the-market innovation, energy practices appear to be a key factor in fostering innovation when combined with materials or impact practices. For new-to-the-firm innovation, the combination of these three ECSR practices shows complementarity effects. These findings provide useful insights for the design of corporate social responsibility strategies.

The interplay between ethics, justice, corporate social responsibility, and performance management sustainability.

In the increasingly volatile 21st century globalized and interconnected business landscape, organizations face increasing scrutiny concerning their ethical behavior, social responsibilities, and overall performance. This paper looks at some of the factors that link the notions of ethics, justice, and Corporate Social Responsibility (CSR), with an eye to their theoretical underpinnings and complexities and their relationship to the efficient and sustainable operation of Sustainable Performance Management (with special emphasis on CSR). Drawing on theoretical foundations and empirical evidence, we provide practical recommendations for organizations to promote ethics, justice, CSR, and effective and sustainable performance management. Suggestions include fostering ethical leadership by modeling ethical behavior and promoting ethical decision-making. We believe that the suggested practical measures may bridge the gap between academic perspectives and the practical realities of ensuring favorable, sustainable, work climates and work processes.

Responsible users and platform competition: A computational model.

Corporate Social Responsibility (CSR) is an increasingly important topic in business, especially in the context of digital platforms where consumers and policymakers care about the social responsibility of platforms. This paper introduces the concept of responsible users, defined as users who make decisions considering their CSR preferences in platform settings. However, how responsible users may affect platform strategic behavior and competition is unclear. Therefore, we propose a computational model of platform price competition that considers the presence of responsible users. We find that CSR preferences have pro-competitive effects that reduce prices and profits in equilibrium. However, this effect depends on how large CSR preferences can be. We also explore several market asymmetries and clarify their implication for platform price structures and profits. Furthermore, we find that it only matters that users express their CSR preferences, regardless of how those preferences are generated. By integrating the responsible user concept into platform competition, our work contributes to both platform competition and CSR literature. We discuss practical implications for platform users and managers and future research opportunities.

How and when consumer corporate social responsibility knowledge influences green purchase behavior: A moderated-mediated model.

Due to global warming and climate change, consumers worldwide are now carefully evaluating corporate social responsibility (CSR) practices when choosing which businesses to engage with, aiming to enhance their resilience to the adverse effects of these global issues. The current study employs the theories of reasoned action and planned behavior to explore how consumer CSR knowledge (CCK) impacts green purchase behavior (GPB) and consumer environmental attitude (CEA). Additionally, it assesses the mediating influence of CEA on the connection between CCK and GPB, while also examining the moderating role of perceived consumer effectiveness (PCE) in the interactions between CCK and GPB directly and via CEA. Primary data were collected through surveys from 336 EMBA students in Bangladesh over a three-month period, spanning from 9 August to November 8, 2022. The collected data and the suggested model were analyzed and validated using Mplus. The results show that CCK significantly improves GPB and CEA. CEA partially mediates the relationship between CCK and GPB. PCE significantly moderates the relationships between CCK and CEA directly and via CEA, such that CCK positively influences CEA and GPB when PCE is high only. Lastly, the current study documented theoretical and practical implications and concluded that CCK encourages consumers to adopt environmentally friendly attitudes, which in turn motivates them to exercise green behaviors such as GPB.

Corporate Social Responsibility and Directors' and Officers' Liability Risk: The Moderating Effect of Risk Environment and Growth Potential.

Theoretical arguments regarding the effect of corporate social responsibility (CSR) on firm liability risk are abundant; however, empirical evidence about this relationship is scarce. We investigate the relationship between CSR and the personal liability risk of a firm's directors and officers. We argue that companies with better CSR performance represent a better underwriting risk for directors' and officers' (D&O) insurance providers and, therefore, have a lower cost of insurance. Our results show that firms with better CSR performance are more likely to purchase D&O insurance and have a lower premium-to-coverage ratio, known as the insurance rate-on-line. We also show that this risk-reduction effect is stronger for firms that operate in a high-risk environment and have higher sales growth. These results provide evidence that CSR can be used as a risk management tool to mitigate liability risk and suggest which firms benefit most from this effect.

Mining from the pipeline: Artisanal oil refining as a consequence of failed CSR policies in the Niger Delta.

Oil production in the Niger Delta first attained global prominence after the 1995 hangings of Ken Saro-Wiwa and eight other Ogonis. In the face of horrible publicity and credible allegations that international oil companies were complicit in systematic human rights violations against local host communities, corporate social responsibility (CSR) was embraced. CSR in the Nigerian oil industry has evolved from non-existent to limited community development programs to today's Global Memorandum of Understanding model. Yet, concomitant with CSR's growth has been a devastating increase in artisanal oil refining or "bunkering." In this article, we do not focus on industrial scale bunkering, which clearly requires high-level political support. Instead, we focus on the growth of small-scale artisanal refining in the rural Niger Delta. We situate this sector's growth in failed government and CSR policies, highlight its devastating environmental impacts, and advocate a shift away from flawed and limited CSR to legal and regulated modular refineries that, with fewer negative developmental and environmental externalities, could serve as a vital source of job creation and wealth generation.

Enhancing corporate social responsibility in the digital economy era: Evidence from China.

This study examines how the digital economy era has enhanced corporate social responsibility (CSR) in China. Using data from Chinese listed companies (2013-2021) for economic research, an econometric model was constructed to assess CSR's impact on the digital economy. The study findings indicate that the digital economy promotes CSR performance among companies and the influence of the digital economy on CSR performance is pronounced for state-owned and large-scale enterprises. After categorising CSR into three levels: financial, human, and social capital, the results demonstrate that the digital economy continues to facilitate CSR fulfilment across all levels, with the most significant impact observed at the human capital level. Mechanism tests suggest that the digital economy improves CSR fulfilment by alleviating financial constraints, facilitating digital transformation, and enhancing the transparency of internal control information within enterprises.