Purpose This study aims to identify and prioritize the elements and sub-elements of corporate social innovation (CSI) practices that can enhance the effectiveness of corporate social responsibility (CSR) programs by addressing societal issues effectively. This study aims to develop a strategic framework that aligns business objectives with community needs and interests. Design/methodology/approach A mixed-methods approach was used. First, an exploratory factor analysis (EFA) was performed to validate and group the 26 CSI sub-elements into six major elements, based on responses from CSR employees and nongovernmental organizations. Second, the analytic hierarchy process (AHP) was used to assign priority weights to each element and sub-element, enabling their strategic ranking. This two-phase methodology seeks to provide a concrete framework for policymakers to implement CSR programs effectively. Findings The study results show that livelihood development, capacity building and community engagement are the most critical elements of CSI that need to be present for effective CSR implementation. Financial support, employment and self-employment emerged as top priorities among the sub-elements. The prioritization framework developed in this study enables organizations to design targeted and innovative CSI strategies that drive societal value while enhancing corporate performance. Originality/value This study contributes to the limited body of empirical research that systematically identifies and prioritizes the elements and sub-elements of CSI in the Indian mining industry by applying EFA and AHP methodologies. The resulting prioritization model offers practical value for CSR managers who strategically plan and implement impactful programs, while enriching the broader literature on CSI and CSR.

Purpose The Corporate Sustainability Reporting Directive (CSRD) requires organizations to develop the capability to collect, process and report extensive sustainability data electronically. Drawing on Organizational Information Processing Theory and Dynamic Capability Theory, this study aims to examine how organizations can use digital transformation tools to enhance their CSRD readiness, with a focus on the mediating role of data analytic capability. Design/methodology/approach An online cross-sectional survey was administered to key informants from large companies and small and medium enterprises (SMEs) located in the European Union to examine whether digital transformation tools contribute to CSRD readiness. The mediating effect of data analytic capability and the moderating effect of data-driven culture were tested using partial least squares structural equation modeling. Findings The study’s findings showed that, for SMEs and large organizations alike, those that had implemented digital transformation technologies with a strong supply chain and/or inter-firm perspective had a better-developed data analytic capability, which in turn was positively associated with CSRD readiness. While the mechanism was similar for large organizations and SMEs, large organizations were significantly ahead in developing their CSRD readiness. Practical implications Organizations should approach CSRD compliance, and more generally, sustainability reporting practices, as a strategic capability-building initiative rather than a mere regulatory burden. SMEs in particular should prioritize developing data analytic capability through targeted technology investments, as this capability not only enables sustainability reporting compliance but also enhance their competitive position as trusted supply chain partners. Originality/value The study demonstrates how data analytic capability acts as the mechanism through which organizations translate investments in technology into improved organizational capabilities required for CSRD readiness.

Purpose This study aims to examine company evaluation of environmental, social and governance (ESG) for sustainability performance and green innovation to uncover the theme’s current research development, identify themes and predict future trends. Design/methodology/approach Bibliometric analysis and a systematic literature review (SLR) were conducted on 520 publications published between 2014 and 2024. Performance analysis, context analysis and science mapping techniques using visualised graphs and charts are used to reveal the research developments, themes and trends. Subsequently, this study conducts keyword co-occurrence and cluster analyses and finds significant linkages between corporate ESG, sustainability and green innovation. Findings The findings confirm increased attention to ESG, sustainability and green innovation, which are on an upward trend. Four key knowledge structures were outlined, and a progression of themes was identified. In addition, gaps and future research directions are provided based on the theories, contexts, characteristics and methods framework, providing new insights. Practical implications This study proposes an “ESG + Innovation” combination strategy, suggesting that companies adopt a dual-track model of “short-term low-cost ESG practices + long-term innovation investments” to balance short-term profitability and long-term sustainable value, thereby enhancing competitive advantage. Originality/value This review offers a comprehensive overview of the connection between corporate sustainability performance, ESG and green innovation. A conceptual framework is provided to reveal their relationship filling the knowledge gap while revealing the understudied research area. The review also identifies the knowledge structure and evolutionary trends in the field, providing four dimensions of direction for academic literature.

Purpose This study aims to examine the mechanism by which various dimensions of sustainability marketing (economic, environmental and social aspects) affect consumer brand engagement through the mediating and moderating effects of consumer-perceived value and brand reputation within the context of the agri-food industry in Vietnam, a developing country. Design/methodology/approach This study uses an empirical survey-based quantitative approach. The data were collected from 379 Vietnamese agri-food consumers and analyzed using the partial least squares – structural equation modeling technique with SmartPLS 4 software. Findings The results indicate that economic, environmental and social sustainability marketing significantly enhance consumer-perceived functional, emotional and social values. In turn, these three aspects of consumer-perceived value positively impact consumer brand engagement and mediate the connection between sustainability marketing dimensions and consumer brand engagement. Moreover, brand reputation significantly moderates the connection between functional value and consumer brand engagement. Practical implications This study provides agri-food brand managers with practical implications to develop effective marketing campaigns that highlight the brands’ sustainability marketing activities and robust brand reputation. These efforts can boost consumer-perceived value and enhance consumer brand engagement. Furthermore, Vietnamese policymakers may use this study’s findings to establish sustainability-related policies within the agri-food sector. Originality/value This study advances the authors’ understanding regarding the mechanisms influencing the connection between sustainability marketing dimensions and consumer brand engagement by examining the mediating and moderating effect of consumer-perceived value and brand reputation in the context of the Vietnamese agri-food sector.

Purpose This study aims to investigate the relationship between corporate social responsibility (CSR) initiatives and their impact on organisational performance. This study also aims to test the mediation effect of employee motivation and loyalty. Design/methodology/approach This study collected data from 384 banking employees from the Pakistan (AJK) region through structured questionnaires. The sampling technique used in this study is convenience sampling, and the sample size was calculated using Cochran’s method. Furthermore, data analysis was conducted using smart-PLS v.4. Findings This study showed that CSR initiatives have a significantly positive relationship with organizational performance. Findings also confirmed the mediation effect of employee motivation and employee loyalty. Originality/value This study contributed to the literature on CSR initiatives and their impact on organisational performance in the banking industry. Likewise, this study tested employee motivation and loyalty as mediators between CSR initiatives and organisational performance in the banking sector. Furthermore, this study makes a valuable addition to the banking literature along with the expansion of resource-based view and social identity theory.

Purpose This paper aims to investigate the effect of climate board governance based on (1) carbon change committees, (2) critical mass of female board members and (3) carbon-related executive compensation, on the voluntary implementation and quality of carbon assurance. Design/methodology/approach Using stakeholder and critical mass theories, 978 firm-year observations for European Union firms for the 2017–2021 period are collected. Climate board governance and carbon assurance proxies come from the Carbon Disclosure Project. Findings Correlation and logit regression analyses show that climate board governance significantly improves carbon assurance (quality). The findings are robust to various robustness and endogeneity checks and are of great importance for researchers, regulators and business practice. Originality/value This analysis mainly contributes to previous studies by using a combined sustainable board governance score as a major driver of corporate carbon assurance practices for the first time.

PurposeThis study aims to examine the influence of regulatory framework (RF), market dynamism (MDY), competitive intensity (CIN) and environmental public concern (EPC) on responsible innovation (RI) in the manufacturing SMEs of a developing country. Furthermore, the study examines the influence of RI on sustainable competitive advantage (SCA). Moreover, big data adoption (BDA) is used as a moderator between RI and SCA.Design/methodology/approachThe study’s hypotheses are evaluated using the structural equation modeling methodology. The study collected data from a sample of 487 owners/managers of manufacturing SMEs using simple random sampling technique.FindingsThe results explain that RF, MDY, CIN and EPC significantly determine RI. Moreover, RI significantly determines SCA. Besides, BDA significantly moderates between RI and SCA.Research limitations/implicationsFor manufacturing SMEs to obtain SCA, RI is essential, and BDA is crucial to meet changing consumer demands for environmentally friendly products. With more environment-friendly initiatives, the natural environment will become more sustainable. Moreover, this research offers a comprehensive perspective to the public regarding the extent to which manufacturing enterprises are adopting RI and BDA.Originality/valueThe majority of earlier research on RI and BDA has been carried out in the context of large businesses. Institutional theory was used to look into the drivers of RI. Furthermore, BDA is used as moderating variable between RI and SCA.

PurposeThis study aims to determine the effects of lodging infrastructure development (LID) on Cordillera Administrative Region’s (CAR) environmental quality and natural resource management and its implication to globally responsible leadership. Specifically, this study sought to determine the contribution of LID to environmental deterioration and natural resource degradation in the CAR. As a result, a mathematical model is developed, which supports sustainability practices to maintain the environmental quality and natural resource management in CAR, Philippines.Design/methodology/approachThis study used a descriptive research design using a mixed-methods approach. Self-structured interview and survey were used to gather the data. The population of this study involved three groups. There were 6.28% (34) experts in the field for the qualitative data, 70.24% (380) respondents for the quantitative data and 23.47% (127) from the lodging establishments. 120 respondents from the Department of Tourism – CAR (DOT-CAR) accredited hotels. Nonparametric and nonlinear regression analysis was used to process the data.FindingsThe effects of LID on the environmental quality and natural resource management in CAR as measured through carbon emission from liquefied petroleum gas (LPG), electricity and water consumption in the occupied guest rooms revealed a direct correlation between the LID. Findings conclude that the increase in tourist arrival is a trigger factor in the increase in LID in the CAR. The increase in LID implies a rise in carbon emission in the lodging infrastructure. Any increase in tourist arrivals increases lodging room occupancy; the increased lodging room occupancy contributes to carbon emissions. Thus, tourism trends contribute to the deterioration of the environmental quality and degradation of the natural resources in the CAR. A log-log model shows the percentage change in the average growth of tourist arrival and the percentage increase in carbon emissions. Establishments should observe standard room capacity to maintain the carbon emission of occupied lodging rooms at a minimum. Responsible leadership is a factor in the implementation of policy on standard room capacity.Practical implicationsThe result of the study has some implications for the lodging businesses, the local government unit (LGU), the Department of Tourism (DOT) and the Department of Environment and Natural Resources (DENR) in the CAR. The study highlights the contribution of the lodging establishments to CO2 emission, which can degrade the quality of the environment, and the implication of responsible leadership in managing natural resources in the CAR. The direct inverse relationship between energy use and CO2 emission in hotels indicates that increased energy consumption leads to environmental degradation (Ahmad et al., 2018). Therefore, responsible leadership among policymakers in the lodging and government sectors – LGU, DOT and DENR – should abound in the CAR. Benchmarking on the model embarked from this study can help in designing and/or enhancing the policy on room capacity standardization, considering the total area with its maximum capacity to keep the carbon emission at a lower rate. Furthermore, as a responsible leader in the community, one should create programs that regulate the number of tourists visiting the place to decrease the number of overnight stays. Besides, having the political will to implement reduced room occupancy throughout the lodging establishments in CAR can help reduce the carbon emissions from the lodging businesses. After all, one of the aims of the International Environment Protection Organization is to reduce CO2 emissions in the tourism industry. Hence, responsible leadership in environmental quality preservation and sustainable natural resource management must help prevent and avoid greenhouse gas (GHG) emissions.Originality/valueMost studies about carbon emission in the environment tackle about carbon dioxide emitted by transportation and factories. This study adds to the insights on the existing information about the carbon emission in the environment from the lodging establishments through the use of LPG, electricity and water consumption in the occupied guest rooms. The findings of the study open an avenue for globally responsible leadership in sustaining environmental quality and preservation of natural resources by revisiting and amending the policies on the number of room occupancy, guidelines and standardization, considering the total lodging area with its maximum capacity to keep the carbon emission at a minimum, thus contributing to the lowering of GHG emissions from the lodging industry.

PurposeThis study aims to investigate the relationship between female leaders at board and executive levels and e-waste reduction in firms listed on the FTSE All-Share Index.Design/methodology/approachThe study uses a sample of nonfinancial firms listed in the FTSE All-Share Index between 2004 and 2021, comprising 2,523 firm observations. The primary technique used is ordinary least squares, with subsample analysis and the two-stage least squares method used to address endogeneity concerns.FindingsThis study suggests that the presence of female directors and executives can bring a more comprehensive and diverse approach to e-waste management, which can contribute to improved e-waste reduction initiatives. However, the study also highlights that the impact of female leadership on e-waste reduction may vary based on factors such as the size of the firm and the industry’s carbon footprint.Practical implicationsThe practical implications of this research have noteworthy implications for companies and policymakers alike. By placing importance on gender diversity, companies can reap the benefits of diverse perspectives and approaches when addressing environmental challenges. Policymakers, on the other hand, can contribute to positive environmental outcomes by advocating for gender diversity in corporate leadership.Originality/valueThe novelty of this research stems from its discovery that having female directors and executives in a firm leads to a broader and more varied approach to managing e-waste, ultimately enhancing efforts to reduce it. This underscores the significance of gender diversity in advancing sustainable practices within organizations. The study highlights the distinct viewpoints and experiences that women offer when tackling environmental issues in the corporate sphere.

PurposeThis paper aims to examine whether tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigates aggressive tax avoidance.Design/methodology/approachThis study uses a multiple regression method for 714 nonspecially taxed firms listed on the Indonesia Stock Exchange in 2014–2018.FindingsThe findings demonstrate that disclosing tax payments in GRI-based sustainability reports reduces aggressive tax avoidance. Additional analysis indicates that the number of GRI-based sustainability reports positively affects aggressive tax avoidance. However, disclosing tax payments in multiple GRI-based sustainability reports negatively affects aggressive tax avoidance.Originality/valueRecent prior studies demonstrate that aggressive tax avoidance does not indicate an organizational culture that devalues corporate social responsibility. This paper argues that firms cannot find the link between tax and corporate social responsibility when tax payments are not incorporated in sustainability reports. GRI considers tax a sustainability issue and seeks to institutionalize this concept by recommending that firms disclose taxes in their sustainability reports. This research analyses whether disclosing taxes in GRI-based sustainability reports may serve as a form of soft law by convincing firms that tax is a sustainability issue, thereby reducing their tax avoidance. This topic has received little attention in previous research.