The survey assessed the strategies that could effectively improve the application of the participative leadership model in CSR infrastructure delivery in the Niger Delta with a quantitative research design approach. Through multi-stage sampling, a total of 125 participants comprising CSR officers, project managers, site supervisors and community liaison representatives, invited from the core Niger Delta states, Akwa Ibom and Bayelsa, responded to structured, cross-sectional questionnaires as a survey instrument. Data were descriptively analysed using frequency and percentage, while inferential statistics used the Kruskal-Wallis H test. The survey findings indicate 'Relevant training on adoption and implementation of a participative approach', 'Establishment of an organised community project office and non-permanent advisory committees', and 'Allocation of resources for participative engagement and commitment' as key strategies to enhancing the effective application of a participative approach to CSR infrastructure delivery. These strategic variables for fulfilling corporate responsibility are also a panacea for the effective application of the participative model. The study concludes that entrenching these variables would curb the current fragmented application of the model. Additionally, it would strengthen participative engagement and move CSR delivery from mere passive consultation to active partnership for sustainable regional progress and stability, fostering mutual trust and improving corporate-community relationships.

This study aims to examine the impact of corporate social responsibility (CSR) on customer loyalty in the Vietnamese textile industry, with a particular focus on the mediating role of customer satisfaction. By adopting Carroll's multidimensional CSR framework, the study seeks to clarify how different dimensions of CSR influence customers' evaluative and behavioral responses in a manufacturing context within an emerging economy. The study employs a quantitative, cross-sectional research design based on survey data collected from customers who had purchased textile products in Vietnam within the previous three months. A total of 161 valid responses were analyzed. CSR is conceptualized as a multidimensional construct comprising economic, legal, ethical, and philanthropic responsibilities. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to assess the measurement and structural models and to test the proposed hypotheses. The findings reveal that all four dimensions of CSR have significant and positive effects on customer satisfaction, with legal responsibility exerting the strongest influence. Customer satisfaction, in turn, has a strong positive impact on customer loyalty, confirming its mediating role in the relationship between CSR and loyalty. The model explains 55.0% of the variance in customer satisfaction and 36.9% of the variance in customer loyalty, indicating satisfactory explanatory power. This study provides empirical evidence that CSR enhances customer loyalty primarily through improving customer satisfaction in the Vietnamese textile industry. By validating Carroll's CSR framework in a manufacturing context within an emerging economy, the findings contribute to the literature on CSR and consumer behavior. The results also highlight the strategic importance of legal compliance and responsible business practices in fostering customer satisfaction and building long-term customer loyalty.

The purpose of this research was to advance the understanding of how sustainable practices, green technology, green marketing, and CSR interact within organizations, particularly in the context of the oil and gas industry. The quantitative research design was employed, incorporating both primary and secondary data. The quantitative aspect involves the collection and analysis of numerical data of 152 respondents and is assessed through SmartPLS 4.0 by applying structural equation modelling, convergent validity, discriminant validity, hypothesis testing and VIF to assess the multicollinearity. The results indicate significant relationships between sustainable practices, green technology adoption, and green marketing to achieve sustainable performance, whereas the moderating effect of corporate social responsibility (CSR) positively moderates the relationship between green technology adoption and green marketing with sustainable performance. The proposed research was conducted specifically for the oil and gas sector, so its results might not be completely applicable to other sectors. The specific qualities and difficulties of this industry may restrict the conclusions' generalizability. The findings can help to establish regulation by proving the value of incorporating sustainable practices, green technology, and green marketing. By promoting sustainability inside industries, authorities can support broader environmental and social objectives. This research presents a theoretical foundation for further research into the diffusion of eco-friendly technologies. The research completes the current green technology adoption trio to attain sustainable performance. Since it is the first of its kind, this research is instructive because it tries to explain the organizational adoption of green technology implementation from corporate social responsibility (CSR) perspectives and sustainable performance.

This study investigated the impact of corporate social responsibility, green advertising receptivity, and green marketing on green brand image and customer loyalty in the Vietnamese food industry, focusing on the mediating role of green brand image. The study surveyed 550 consumers in the food industry in Vietnam corresponding to 550 distributed questionnaires and we collected 503 valid responses for analysis. Based on the collected data, we conducted reliability tests, correlations between variables and structural model analysis through Smart PLS 4.0 software. The results of this study show corporate social responsibility, green advertising receptivity, green marketing green brand image, and customer loyalty. Furthermore, the brand image is a mediator in the relationship between corporate social responsibility, green advertising receptivity, green marketing on green brand image, and customer loyalty. This study provides valuable insights for companies that want to use integrated strategies such as corporate social responsibility, green advertising receptivity, and green marketing in their business strategies to strengthen their green brand image and enhance customer loyalty in the Vietnamese food industry.

The previous research relating to CSR and mindfulness leadership, for the purposes of this study, provides an intersection where both backgrounds come together to invite an opportunity for collaboration. The most critical factor in the implementation of CSR is the development of leaders for a sustainable global society as mindfulness should be relevant to the achievement of organizational and leadership objectives. It is here that we find the inspiration for the current study and the relevance of the research query endeavoring to discover if the framework of mindfulness leadership could prove an effective driver for CSR? For this reason, 20 in-depth interviews were conducted from the middle level managers working in an emerging economy - Pakistan. The conceptual framework of leadership theory guided this study’s investigation as it brought to the forefront certain challenges facing organizational leaders endeavoring to facilitate CSR objectives; and explored if the application of mindfulness leadership could prove an effective leadership framework for successful CSR engagement. This supporting data coupled with the study’s interview of executive leaders, across industry lines, familiar with CSR initiatives, lent to certain analytical insight that identified mindfulness leadership as a framework for organizations to facilitate the accomplishment of CSR objectives.

This paper explores the impact of retailers' corporate social responsibility (CSR) and manufacturers' overconfidence on manufacturers' carbon reduction in sustainable supply chains. We analyze the profits of manufacturers and retailers under different scenarios and explore the social welfare and environmental impacts under CSR. Our results suggest that retailers' CSR and manufacturers' overconfidence contribute positively to promoting carbon mitigation and reducing environmental impacts under certain conditions. However, with increasing CSR and manufacturer overconfidence levels, manufacturers are more likely to lead to worse environmental impacts and carbon emission reduction. In addition, we show that when the manufacturer's overconfidence level is high, manufacturers and retailers are more profitable and contribute to carbon emission reductions in the manufacturer without overconfidence (retailer without CSR) scenario. Moreover, we find that firms have the higher potential to capture optimal overall social welfare in the presence of retailers with CSR and manufacturer overconfidence.

Corporate social responsibility (CSR) has gained research attention as the result of the Sustainable Development Goals (SDG), which focus on responsible consumption and production (SDG-12). However, previous studies mainly focused on Carroll’s pyramid of CSR and other facets of CSR practices need to be further explored. The objective of the study is to examine the impact of CSR practices on customer purchase intention in the clothing industry by integrating the Triple Bottom Line (TBL) model and ISO26000 best practices with the Signalling theory as the theoretical foundation. Through an online survey, a total of valid 182 responses were obtained via purposive sampling. Multiple regression was utilized for data analysis. The results show that economic CSR had the strongest impact on customer purchase intention, followed by environmental, social, and customer issues. Surprisingly, there was no significant impact between fair operating practices and customer purchase intention. The current study is unique by integrating the TBL framework with the customer-related ISO26000 CSR practices in a single framework and utilizing the Signalling Theory as the underpinning theory to explain the relationships, which is novel in an emerging market. The results provide insightful implications to the clothing company's management to emphasize the (social, economic, environmental, and customer issues) CSR attributes to guarantee business sustainability and attract consumers in this competitive marketplace.

It is argued that managers took advantage of Covid-19 pandemic lockdowns and remote auditing and used earnings management (EM) practices extensively. Furthermore, the Covid-19 pandemic created new unsearched crisis-related incentives. This study, therefore, tests whether Covid-19 created a new incentive for managers to manipulate earnings. It also examines the association between corporate social responsibility (CSR) and board independence and EM during Covid-19. A data set of 384 firm-year observations from 2018 to 2021 of non-financial firms listed on the Amman Stock Exchange (ASE) was investigated. Results indicate that Jordanian firms engaged in EM during Covid-19 considerably more than when compared to pre-Covid-19, suggesting that Covid-19 created a new incentive for managers to manipulate earnings. Furthermore, Jordanian firms used income-increasing EM much more when compared to income-decreasing EM. However, when taking Covid-19 into account, no significant association was found between board independence and EM. In addition, the ability of CSR to constrain EM decreased. This adds to the current debate in the literature that even well-established monitoring mechanisms like board independence and CSR are unable to constrain EM practices in a unique business environment caused by Covid-19.

Accounting studies neglected to link corporate social responsibility to accounting information, the theoretical background revealed the study gap and the paper referred to it in the question: Do the corporate social responsibility CSR dimensions affect the accounting information quality? The study aimed to reveal the effect of corporate social responsibility dimensions (economic, ethical, legal, and philanthropic) on accounting information quality (relevance and reliability) in banks in the Riyadh Governorate in Saudi Arabia. The researcher used a questionnaire to collect data from the study sample, and the data analysis was done using SPSS and smart partial least squares (pls), and its reliability and validity have been confirmed. Result revealed a positive effect of CSR (economic, ethical) dimension on the relevance of accounting information, a negative effect of CSR Legal dimension on the relevance of accounting information, and no effect of CSR philanthropic dimension on the relevance of accounting information, a positive effect of CSR (ethical, philanthropic) dimension on the reliability of accounting information and no effect of CSR economic and legal dimension on the reliability of accounting information.

The paper aims to investigate the direct impact of accounting measurement, Social Capital Disclosure (SCD), and Accounting Conservatism (AC) on the Quality of Accounting Information (QAI), focusing on consistency in the context of Corporate Social Responsibility (CSR). The study involves industrial companies in the Yemeni capital, Sana’a. Hypotheses are developed and tested through the collected data from a questionnaire distributed to 178 employees. Results indicate a positive impact of accounting measurement, SCD, and AC on the quality and reliability of accounting information. However, when considering CSR as a moderating variable, these factors do not show a significant positive effect. The study is limited to industrial companies in Sana’a, and broader implications may require consideration of various other sectors.