Abstract BackgroundThe relevance of the topic lies in its examination of the state of development of corporate social responsibility (CSR) in Azerbaijan. Corporate social responsibility refers to the ethical and responsible behavior of companies towards society and the environment.AimsThe purpose of this study is to analyze the state of development of corporate social responsibility (CSR) in Azerbaijan and to propose methodologies for the design of a unified policy for the implementation and development of the CSR concept.Material & MethodsIn this work, the study was conducted in the realities of Azerbaijan. Analysis can be considered the main method used in the study; other methods include induction, benchmarking, and forecasting.ResultsThe researchers analyzed the state of development of corporate social responsibility in Azerbaijan.DiscussionThe results of the analysis demonstrate that there are specific initiatives from the state, enterprises, and society in the country at the moment, but they are not yet enough to achieve significant results in this field of research.ConclusionThe research proposed some methodologies for the design of a unified policy for the implementation and development of the corporate social responsibility concept.

Abstract This paper explores a theoretical and empirical discussion of the ability of business form a particular sector to transition towards sustainability. The paper contextualises the discussion within the theoretical framework of a ‘Risk Society’ as outlined by Ulrich Beck. In particular, the paper highlights the relationship between sustainable development, and what Beck describes as the emergence of an emancipatory catastrophism. This theoretical framework is then applied to a novel approach for exploring sustainability through the process of branding ultimately highlighting an industry's receptiveness to the United Nations Sustainable Development Goals. Uniquely, this paper challenges and expands on the narrative of branding as a discursive process that moves beyond a narrow marketing framework. Using a mixed methods approach of in‐depth observation, interviews and surveys, the paper focuses on a case study of the largest lifestyle retailer in the surf skate and snow sector. The empirical research is applied both within the case study company itself and over 300 brands in the surf skate and snow sector. Results point to a receptiveness to embedding the sustainable development goals in business models whilst highlighting the challenges that exist from both a business operation and resourcing perspective through to external factors. Furthermore, results highlight the disparity between internal business processes and the process branding. A typology is presented that highlights the relationship between business, the sustainable development goals and theoretical debates.

Abstract Consumers around the globe are concerned about the environment and want to purchase from businesses that are more concerned about society and the environment. Therefore, businesses need to develop their image as socially responsible entities and build their green image through green marketing tactics to enhance the green purchase intentions of their consumers. The study is quantitative, and a convenience sampling technique is used to collect primary data through a self‐administered questionnaire comprised of the demographic profile of the respondents and adopted scales of all the constructs of the study. The population of the study is students of different universities in the Punjab province of Pakistan. Statistical tests are performed with the help of SPSS_v.20 and PLS_v.4 (variance based) on 782 useable responses. Green marketing (GM) and corporate social responsibility (CSR) are the independent variables, while green brand image (GBI) is mediating, and green purchase intention (GPI) is the dependent variable of the study. The results indicate that GM and CSR improved the GBI and built GPI. This study contributes to the social and environmental literature. It may help managers to formulate strategies to enhance the Green Purchase Intentions of customers by building a Green Brand Image.

Abstract This study seeks to examine the prosocial motives of solar energy entrepreneurs as they generate energy to combat energy poverty in South Africa. Using a qualitative research method, data, in words of survey participants, were collected from social purpose and profitable solar energy businesses using a semi‐structured interviews technique. These represent the reality of the interviewed Social Entrepreneurs because their societal world deals mainly with socially constructed issues. A pre‐developed “codebook” forms the basis to build categories of social issues and to consequently amalgamate codes into umbrella themes that enable researchers carry out structured and systematic contextual analysis. Motivated by innate feelings of compassion, empathy and extrinsic concerns for the environment, solar entrepreneurs embark on social venturing to collaborate with municipalities to deliver public services, to the group of vulnerable energy poor South Africans gain access to public benefits, like access to clean energy, which are frequently out of reach of township as well as slum dwellers operating mainly in the informal sector. This study contributes to our understanding of how solar energy entrepreneurs operate and adapt to the complexity of public energy service delivery venture in South Africa.

Abstract As the Global Reporting Initiative currently provides the most widely used set of voluntary sustainability reporting standards, the question arises as to the extent to which the Initiative's multi‐stakeholder governance is helping towards ending modern slavery in line with the United Nations Sustainable Development Goal 8. Stakeholder theory and examination of the Initiative's sustainability standards are used, to examine the issue. Evidence from the Initiative's set of universal, topic and sector standards reveals that, while forced and child labour are identified as granular material topics for sustainability reporting, the broader concept of modern slavery has not been recognised as a required material theme for disclosure. One recent exception is voluntary publication of three new sector standards, where the modern slavery term appears to be introduced as a symbolic rather than a substantive notion. Main contributions from the research relate to, first, providing a critique of the multi‐stakeholder foundations for governance as used by the Initiative; second, examination of the results of the Initiative's standard setting process in terms of its standards and their incorporation of modern slavery, from a multi‐stakeholder governance perspective with the hope of improving governance in the future.

Abstract The role of corporations in waste management can reflect the superior performance in innovation and the risk a company is willing to take to engage in the circular economy. The superior performance of corporate waste management can be reflected in the corporate disclosure as a media of accountability and transparency. This research investigates the association between waste disclosure and corporate risk‐taking and the moderating role of foreign ownership in companies in Indonesia as an emerging country struggling to find an effective solution toward environmental problems, including waste. The observation was performed on non‐financial companies listed on the Indonesian Stock Exchange for the period 2018–2021. Panel regression was used to find the answers to the research questions of the direct and moderate associations among corporate waste disclosure, risk‐taking and foreign ownership. The results show that waste disclosure encourages increased corporate risk‐taking, which means that companies that disclose waste are companies with good accountability and environmental performance and tend to take risks that can increase value. Foreign ownership was not found to statistically strengthen the relationship between waste disclosure and corporate risk‐taking, which is different from the expectation that improving the transparency of waste information can attract a greater inflow of foreign investor resources. This brings implication that investors need to increase attention to the issue of corporate waste management and put pressure on companies to provide information on corporate waste performance for investment decision‐making. Furthermore, the results of the study also found that waste disclosure in Indonesia is still low compared to the international disclosure standard. This research contributes to the sustainability accounting literature in developing countries by outlining the role of waste disclosure.

Abstract The ready‐made garments (RMG) production industry in Bangladesh has achieved a major presence in the global fashion apparel supply chain particularly due to the competitive advantage (CA) primarily attributed to its' large pool of low cost labor. However, the competitiveness of this industry is under threat from other emerging economies that are rapidly becoming lower cost production sources. As a result the Bangladesh RMG sector is under pressure to find alternate sources of CA by introducing sustainable supply chain management (SSCM) practices along with improving the dynamic capabilities (DC) of the RMG manufacturers. However, the extant literature indicates that there is a dearth of sufficient empirical evidence on whether SSCM practices in combination with improvements in management and technological capabilities of such enterprises leads to gains in CA. In order to address the aforesaid gap, this study draws on the integration of the SSCM practices view and the DC view, to propose a set of relationships that posit that environmental, social, and economic sustainability measures of SSCM practices along with management and technological capabilities will have a significant influence on CA. The hypotheses are tested by applying structural equation modeling on a sample of 345 export‐oriented RMG manufacturers in Bangladesh. The findings indicate that influence of social sustainability, along with management and technological capabilities, on CA is positive and significant. While the relationship between environmental and economic sustainability and CA were not significant.

Abstract Businesses' alignment with the United Nations' Sustainable Development Goals (SDGs) is enthusiastically highlighted in practitioner and academic literature. However, based on the existing evidence, it is still debatable whether the adoption of SDGs correlates with firm performance, especially in developing countries. Using Association of Southeast Asian Nations (ASEAN) manufacturing firms as a case study, we investigate the effects of businesses in developing countries aligning themselves with the SDGs might affect productivity and efficiency. Using 3471 firm‐level data from the World Bank's Enterprise Survey, our results reveal that aligning business strategies with the United Nations' SDGs helps promote productivity and efficiency. Paying higher wages (SDG 8) and promoting skills development (SDG4) can significantly boost productivity and efficiency. Investment in market innovation (SDG9), fostering foreign direct investment (SDGs 5–9), and adopting ISO certifications (SDGs 1–9 and 12–15) help firms increase their productivity and efficiency as well. Although a higher proportion of female workers correlate with reduced productivity and efficiency, supporting female workers with higher skills development (SDGs 4 and 5) and female CEOs (SDG 5) can increase productivity and efficiency. Therefore, policymakers in developing countries should provide supports and incentives for businesses to align their business strategies with the SDGs.