الجامعة المستنصرية / كلية الادارة والاقتصاد

PurposeOrganizations desire to achieve green legitimacy and regulatory stakeholder demands and have been potent in influencing the adoption and implementation of social and environmental responsibilities in current business settings. Perceiving that social and environmental responsibilities that promote social growth and environmental sustainability have shifted from being optional to mandatory for organizations, this study from the perspectives of institutional and stakeholder theories elucidates the efficacy of green legitimacy and regulatory stakeholder demands on the adoption of social and environmental responsibilities at the organizational level and how these variables relate with environmental and financial performance in the context of an emerging economy.Design/methodology/approachThe study adopted a positivist methodological paradigm, survey research design, a quantitative approach and partial least square structural equation modelling (PLS-SEM) in making data analysis and interpretations due to its appropriateness for predictive research models.FindingsThe results highlighted that desire for green legitimacy and regulatory stakeholder demands influenced the adoption of environmental responsibility, social responsibility, environmental and financial performance. While environmental responsibility positively and robustly influenced environmental performance, social responsibility positively and significantly influenced financial performance. The findings particularly exposed that while environmental responsibility had negative and insignificant effect on financial performance, social responsibility negatively and significantly influenced environmental performance. Moreover, environmental performance was also found to be negatively and insignificantly correlated with financial performance. Based on the results, theoretical and practical implications are explained for policymakers, managers, government authorities and business owners.Originality/valueThe study is among the few to investigate how firms desire to achieve green legitimacy and regulatory stakeholder demands motivate the adoption and implementation of environmental and social responsibilities and its implications on environmental and financial performance in the context of an emerging economy. Although environmental responsibility has received significant attention in past studies, it is mostly considered a subset of corporate social responsibility. Thus, this study is among the first to explore the dimensional effects of corporate social responsibility namely environmental responsibility and social responsibility on performance in the context of an emerging economy and as individual constructs.

Model Development Program Social Responsibility and Corporate Environment Forestry, Plantation and mining in East Kalimantan . Social and Environmental Responsibility (TJSL) which can be defined as a Vendor moral responsibility towards their stakeholders, particularly the community around the work area or oprasionality. TJSL can be understood as an attempt commitment to act ethically, operating legally and contribute to economic improvement along with improved quality of life of employees and their families, the local community and the wider community. Related to the disclosure of Social Responsibility and Environment there are some standards to measure the disclosure of social and environmental responsibility, one of which is TJSL disclosure guidelines by the Global Reporting Index of Global Reporting Initiatives (GRI). The guidelines of the GRI is widely used as a benchmark by the researchers to measure the disclosure policy of corporate social responsibility. Through this report, companies demonstrate accountability and transparency in the implementation of social and environmental responsibility. Therefore it is necessary to see (1). Is the company in East Kalimantan has implemented a Social and Environmental Responsibility (TJSL) in accordance with the GRI standards? (2). How to model the development of Social and Environmental Responsibility (TJSL) in accordance with the conditions in East Kalimantan? The purpose of this study are: (1). Identify the activities TJSL, (2). Know and analyze the fit between the disclosure of the implementation of the Social and Environmental Responsibility (GRI standards) and actual conditions (3). Formulating alternatives and developing implementation strategies Social and Environmental Responsibility in accordance with the conditions of East Kalimantan. Research taking samples (purposive sampling) in (1). PT Surya Hutani Jaya (concession / Industrial Plantation Forest) (2). PT Gunta Samba (oil palm) (3). PT Kaltim Prima Coal (coal mining). Explorative study, by combining methods of study documentation (study documentation) from various secondary data sources and methods directly (direct methods), namely in the field of primary data collection by interview (interview) and observation (field observation). In general, the study results showed that the Program of Social and Environmental Responsibility (TJSL) basically implemented by all major land-based company in East Kalimantan, particularly the three companies were to be the case to be investigated, to PT. Hutani Surya Jaya / PT. SHJ (Industrial Plantation Forest); 30.57% of the informants said the company has been run TJSL, 59.06% of the informants said the company does not run TJSL and 10.36% of informants claimed not to know. PT. Gunta Samba / PT. GS (Palm Oil); 27.20% of the informants said the company has been run TJSL, 41.68% of the informants said the company does not run TJSL and 31.17% of informants claimed not to know, And PT. Kaltim Prima Coal / PT. KPC (coal mining); 44.80% of the informants said the company has been run TJSL. 44.20% of informants stated the company does not run TJSL and 11.00% of informants claimed not to know. All three companies are not fully utilizing the criteria Global Reporting Initiative (GRI). Similarly, the General Model Development TJSL program consisting of: Input; Diagnosis and Design; Reference; Rationalization and implementation. It can be proposed three (3) models TJSL development, namely: (1) Model-based TJSL input from Down (Bottom-Up Model); (2) Model-based TJSL input from the Top (Top-Down Model); and Model Two-Way (Bilateral-Matching Model). Thus the government should be of national, provincial first district / city in East Kalimantan is more serious to regulate and control the TJSL program especially for land-based industries. This is because regarding hajad life and future of the people, especially the smaller communities that live in / on and on natural resources exploited by large-scale investors; the Government, in particular the Government of East Kalimantan, it is necessary to consider that TJSL is an integral part of the process National development / Local.

Purpose This study aims to examine the adoption of Metaverse technology in the manufacturing industry and its potential impact on firms’ social and environmental sustainability performance. Design/methodology/approach Data were collected from 157 technology-based firms in the Malaysian high-tech manufacturing industry and analyzed using PLS-SEM to investigate the influence of social (i.e. social capital, open/innovative culture and empowerment) and technological factors (i.e. digitalization preparedness, integrability and strategic value) on Metaverse adoption and the moderating roles of digital trust and absorptive capacity. Findings Social and technological factors were found to significantly impact Metaverse adoption, with digital trust enhancing the influence of social factors. Absorptive capacity strengthens firms’ abilities to use social factors for adoption. However, digital trust does not significantly moderate the relationship between technological factors and adoption, nor does absorptive capacity impact this relationship. Finally, Metaverse adoption is shown to positively contribute to firms’ social sustainability, improving social well-being and equity, but it does not significantly impact environmental sustainability. Practical implications For practitioners, the study highlights the importance of fostering an organizational culture that supports digital trust and developing absorptive capacity as critical enablers of successful Metaverse adoption. Policy implications include the need for creating supportive policies that encourage digital transformation efforts aligned with sustainability goals. Originality/value Theoretically, this study integrates the Technology-Organization-Environment (TOE) framework, Human-Organization-Technology fit (HOT-fit) framework and Resource-Based View (RBV) to improve understanding of technology adoption and sustainability performance. From a managerial perspective, it highlights the importance of fostering digital trust and developing absorptive capacity as critical enablers of successful Metaverse adoption. Policy implications include the need for policies supporting digital transformation efforts aligned with sustainability goals.

Are second-generation immigrant founders different? Does a founder’s cultural heritage have a persistent effect on a firm’s sustainability performance in the present time? What role does a founder’s underlying cultural values play in determining sustainability performance? Drawing upon imprinting theory, cultural transmission arguments, and literature in national cultural values, this study demonstrates that second-generation immigrant founders perform differently from the general population of founders. This is shown using a sample of the largest U.S. corporations during the period between 2008 and 2021. Compared to other founder groups, second-generation immigrant founders have a positive and enduring effect on firms’ environmental and social sustainability performance. More importantly, this study indicates that these founders influence corporate sustainability performance partly through their distinct cultural values. Founders’ cultural values such as uncertainty avoidance, long-term orientation, harmony, and intellectual autonomy are positively related to firms’ environmental and social sustainability performance. In contrast, indulgence and performance orientation are negatively related to environmental and social sustainability performance. These results are robust across alternative estimation models and measurements. Overall, the findings underscore the persistence and intergenerational transmission of cultural values as well as the significant impact of second-generation immigrant founders on corporate sustainability performance.

The study investigated to what extent the commitment to applying the principles of governance affects enhancing social responsibility and sustainable performance in small enterprises after the Corona pandemic. The problem of the study was represented in the changes in business environment, the financial crises and Corona pandemic crisis affected the sustainable performance of small enterprises. Financial irregularities also increased criticism of business management away from the social and ethical framework of business. The importance of the study lied in the importance of commitment to applying the principles of corporate governance in small enterprises and their role on achieving social responsibility and enhancing business ethics and quality of sustainable performance after the Corona pandemic. The study aimed to clarify to what extent applying the principles of governance affects enhancing social responsibility and quality of sustainable performance in small enterprises in the Kingdom of Saudi Arabia, and to explain to what extent applying the principles of governance affects enhancing business ethics and the quality of sustainable performance in small enterprises in the Kingdom of Saudi Arabia. The study verified the hypotheses: There is a statistically significant relationship between the commitment to applying the principles of governance and enhancing social responsibility and sustainable performance of small enterprises after Corona pandemic. There is a statistically significant relationship between the commitment to applying the principles of governance and business ethics in small enterprises after Corona pandemic. The researchers concluded the findings: There is a statistically significant relationship between the commitment to applying the principles of governance and enhancing social responsibility and sustainable performance of small enterprises after Corona pandemic. Governance contributes to managing and organizing the relationship between shareholders and quality of sustainable performance, contributes to selecting available ethical alternative and satisfies all stakeholders. Based on the findings the researchers recommend: Governance should be adopted because it increases performing social responsibility and right behavior, investing energies and gaining client’s and customer’s trust in product. Governance should be used as it achieves justice, equality and fair competition in community.

Systemic sustainability assessment: Analyzing environmental and social impacts of actions on sustainable development

Abstract. The article presents the concept of an integrated system for assessing corporate social respon-sibility (CSR) of participants in the construction industry, taking into account the specifics of contrac-ting companies and development companies. The need to form a unified approach to assessing the level of CSR is substantiated, since it is the socially responsible behavior of participants in the construction process that ensures increased competitiveness, investor confidence and sustainable development of the industry. The proposed system is based on a factor-criteria approach and involves structuring social res-ponsibility into several key blocks: labor, production, economic, environmental and social responsibility. Weighting coefficients are determined for each group, which allows calculating an integral indicator of the level of CSR. Particular attention is paid to the differences in assessment approaches for different types of enterpri-ses. For contracting organizations, labor and production responsibility are key, reflecting the priority of employee safety, quality of work performance and compliance with technological standards. For deve-lopment companies, economic, social and environmental responsibility are more important, covering the protection of investor rights, the creation of new infrastructure and the implementation of "green" con-struction concepts. Thus, the model allows for a unified measurement of the level of CSR, but at the same time takes into account the industry and organizational specifics of construction participants. The developed assessment system can be used as an analytical tool for internal monitoring of compani-es, for benchmarking in the industry, as well as in the process of forming state policy in the field of regu-lation of construction activities. The proposed approach contributes to increasing transparency, acco-untability and building trust between business, the state and society. The practical significance of the work lies in the fact that the integrated model provides the possibility of quantitatively measuring the level of social responsibility and can become the basis for the implementation of modern standards of sustainable development in the construction industry.

Small and Medium-sized Enterprises (SMEs) in San Pablo City Laguna are pivotal to the local economy, yet they often struggle with adopting sustainable practices due to limited resources. This research investigates the potential of digital marketing as a tool for enhancing the sustainability of these SMEs. The primary aim of this study is to explore how digital marketing strategies can promote sustainability among SMEs in San Pablo City Laguna. The research seeks to identify effective digital marketing practices that contribute to environmental, social, and economic sustainability. A quantitative research approach is employed, utilizing surveys distributed to SMEs in San Pablo City Laguna. The survey collects data on digital marketing usage, resource allocation towards sustainability, and the outcomes in terms of environmental conservation, social responsibility, and economic performance. Statistical methods such as regression analysis and correlation studies are used to analyze the data and determine the relationship between digital marketing efforts and sustainability outcomes. Through a comprehensive analysis, it is evident that adopting digital marketing strategies significantly enhances environmental sustainability, social responsibility, and economic performance for SMEs. The findings underscore the importance of leveraging digital platforms to reduce environmental impact by minimizing the use of printed materials and lowering carbon footprints. Moreover, digital marketing facilitates stronger community engagement, supports local initiatives, and enhances corporate social responsibility efforts. Economically, SMEs benefit from increased customer engagement and sales revenue through effective digital marketing campaigns. These insights highlight the transformative potential of digital marketing in driving sustainable growth and resilience among SMEs in a dynamic business environment.

Purpose As sustainable performance has a central role in the small and medium enterprises (SMEs) performance literature, this study aims to examine the influence of networking capabilities in enhancing sustainable performance through knowledge workers’ productivity and digital innovation. It also examines the sequential mediating role of knowledge workers’ productivity and digital innovation on networking capabilities and SMEs’ sustainable performance relationship. Design/methodology/approach Data were collected from 308 knowledge workers in the information technology sector and analyzed using the Hayes Process Macro bootstrapping method to test the proposed hypotheses. Findings Results indicate that knowledge workers’ productivity and digital innovation individually and sequentially mediate the relationship between networking capabilities and SME’s sustainable (economic and environmental) performance, surprisingly, they do not act as a mediator between networking capability and SME’s social performance. SMEs should prioritize investments in the professional development of their knowledge workers through training and skill enhancement programs. This investment equips knowledge workers with the tools to effectively use the knowledge and resources acquired through networking. Thus, knowledge workers may improve performance by using these resources to tackle challenges. Research limitations/implications Although this research focused on this specific context, it is prudent to acknowledge that additional factors may also exert influence on sustainable performance within SMEs, factors that managers may consider when making decisions. Methodologically, the cross-sectional design of this research poses a potential limitation, as it does not allow for the complete elimination of endogeneity concerns. However, it is worth noting that scholars have endorsed the use of cross-sectional data in cases where management researchers aim to expand beyond well-documented and longitudinal data sets. Practical implications This research offers practical recommendations for SMEs to improve their sustainable performance through networking. SMEs should seek partnerships with complementary knowledge to improve operations and for other performance-oriented benefits. Originality/value This study adds significantly to the literature on sustainable SME performance by studying the interdependent effects of networking capabilities. It also represents the individual and sequential mediation mechanism that links networking capabilities to SME success through knowledge worker productivity and digital innovation.

This paper aims to explore the relationship between corporate reputation and social responsibility (CSR) in selected large Croatian companies. The research is based on the theoretical framework that supports a thesis of their positive relationship. CSR is measured through economic, environmental, and social aspects and is primarily based on testing the relationship between CSR and financial performance to determine whether the relationship is positive, neutral or negative. Many researchers have concluded that it is generally positive, depending on which measures of financial performance are used. At the same time, corporate reputation is considered as a key mediator in the relationship between a firm's CSR and financial performance. In this concept of CSR, reputation is a global perception of a group of stakeholders, its assessment of the credibility of the organization's projection. Company reputations may vary from one stakeholder to another depending of their expectations, which are dynamic and likely to change over time. It is within this context of company relationships with its stakeholders that determines the level of reputation a company will develop over time. Thus corporate reputation will be directly and significantly related to CSR. Based on this hypothesis, they are a few objectives of this research. The first is to analyze the significance of the proposed corporate attributes according to company and customer perspective. For that purpose, seven practical and theoretical background attributes are selected and ranked - quality of products and services, corporate vision and strategy, quality of management leadership, labor force, financial performance, social and environmental responsibility, and corporate governance. Second is to propose indicators for each reputation attribute and rank them according to their significance collected by surveying large companies executives. Third is to analyze the correlation between socially responsible companies and their reputation. The research results show that one of the corporate attributes CSR - is ranked very low from the point of view of company executives and employees, but very high from the perspective of consumers. Among the indicators which represent socially responsible performance, financial performance is ranked first, followed by ecological and social performance. A positive relationship between financial performance and corporate reputation has been statistically confirmed; i.e., socially responsible Croatian large companies have better financial results measured by ROA, ROE, margin profit and EPS.

While lean management practices (LMP) help small and medium sized enterprises (SMEs) to be efficient, sustainability-oriented innovation (SOI) facilitates adopting environmental and social practices. Although prior research looks into the effect of LMP on economic performance of SMEs, less is known about the effect of LMP on sustainability (economic, environmental, and social) performance. Studies on the effect of SOI on sustainability and economic performance are also scant. Additionally, examining the mediating effect of corporate social responsibility (CSR) practices (environmental and social practices) on both LMP and SOI achieving sustainability performance is rare. This research bridges these knowledge gaps by answering how LMP, SOI, CSR practices, sustainability and economic performance are correlated. Through a few hypothesis tests using structural equation modelling, this study reveals the impact of LMP, SOI and CSR (environmental and social) practices on sustainability and economic performance. The study uses data from 119 SMEs within manufacturing industries in the Midlands, UK. The analysis reveals that LMP and SOI facilitate achieving both sustainability and economic performance, and SOI mediates LMP to achieve sustainability performance. Additionally, although CSR practices mediate LMP to achieve sustainability performance, it only marginally mediates SOI to achieve sustainability performance.

While lean management practices (LMP) help small and medium‐sized enterprises (SMEs) to be efficient, sustainability‐oriented innovation (SOI) facilitates adopting environmental and social practices. Although prior research looks into the effect of LMP on the economic performance (EP) of SMEs, less is known about the effect of LMP on sustainability (economic, environmental and social) performance. Studies on the effect of SOI on sustainability and economic performance are also scant. Additionally, examining the mediating effect of corporate social responsibility (CSR) practices (environmental and social practices) on both LMP and SOI achieving sustainability performance (SP) is rare. This research bridges these knowledge gaps by answering the question of how LMP, SOI, CSR practices, sustainability and economic performance are correlated. Through hypothesis testing using structural equation modelling, this study reveals the impact of LMP, SOI, CSR (environmental and social) practices on sustainability and economic performance. The study uses data from 119 SMEs within manufacturing industries in the Midlands, UK. The analysis reveals that LMP and SOI facilitate achieving both sustainability and economic performance, and SOI mediates LMP to achieve sustainability performance. Additionally, although CSR practices mediate LMP to achieve sustainability performance, they only borderline mediate SOI to achieve sustainability performance.

Background and Aims: Enhanced investor scrutiny, regulatory obligations, consumer lobbying, and the obvious effects of social injustice and climate change have all significantly enhanced the relevance of environmental and social responsibility in business. Ethical consumption, environmental principles, and ESG investing have all worked together to transform how businesses operate and engage with the public. In addition to evaluating theoretical frameworks like stakeholder theory, CSR, and ESG. Thus, this paper aims to consolidate existing knowledge, highlight trends, and identify research gaps in Ethical Edge. Methodology: A qualitative documentary research technique was used to investigate company reports, case studies, regulatory frameworks, and peer-reviewed academic literature for themes. The UN SDGs, the Harvard Business Review, the IPCC, and publications from top ESG assessment organizations are examples of core sources. Results: The findings demonstrate the growing significance of supply chain ethics and DEI, the positive correlation between ethical leadership and business resilience, and the strategic importance of environmental responsibility in sectors such as technology, fashion, and the automotive sector. ESG-aligned companies generally do better than their counterparts in terms of market value, client loyalty, and talent retention. However, there is still criticism of worldwide enforcement disparities, conflicting ESG standards, and greenwashing. Conclusion: Ethical and sustainable business practices are no longer optional; they are now crucial to long-term viability and stakeholder trust. The future of business depends on integrated solutions that take social justice, environmental responsibility, and ethical governance into account. Continuous innovation, technology integration, and critical research are essential to advancing this shifting paradigm.

The essence of social and environmental responsibility of industrial enterprises is disclosed. The role of growth of environmental and social responsibility in improving the image and reputation of enterprises is defined. The relationship between social and environmental responsibility and corporate culture of enterprise is shown. The main opportunities for growth of internal and external social responsibility for production enterprises have been identified. A model of internal and external communications for a manufacturing enterprise has been proposed. The main opportunities for increasing environmental responsibility for manufacturing enterprises have been identified, including the stages of production, use of products by consumers and post-operation stage. Analytical indicators have been identified, which allow assessing the level of growth of environmental responsibility of production enterprises at the listed stages.

Recent years, it seems that businesses have shared the knowledge that businesses fulfill their economic, social and environmental responsibilities, and that some countries are legally obliged to present these reports. Businesses may prefer to prepare and share sustainability reports to monitor the sustainability levels of their economic, social and environmental performance. Compared to other service businesses, the environmental and social responsibilities of hotel business are more prevalent in their commercial activities. Since hotels are intimately involved in both the physical and social environment, it is important to present sustainability reports to information users. It is important for those who examine the sustainability reports to find out whether they have received sufficient information about sustainability and whether the sustainability reports published by the site contain the necessary elements. The main reason of sharing those reports for the enterprises which prepare sustainability report is based on the basic assumptions of accounting such as the continuity, social responsibility, materiality and so on. The aim of the study is to examine the sustainability reports prepared by the hotels in Turkey according to the global sustainability report standards and to reveal similar and different aspects between these standards and reports. For this purpose, it is also examined which elements are necessary for the sustainability reporting which is becoming increasingly important internationally for the Turkish hotels. In the study, data are collected through a document review based on the qualitative research approach and the content analysis is used in the analysis of it. As a result, it has been determined that the Turkish hotels do not prepare their sustainability reports according to international standards.