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.

Based on the expectancy disconfirmation theory, the study presents a conceptual model exploring consumer perception (perceived service quality, product quality, price, and corporate social responsibility) effect on satisfaction and word of mouth in smallholder horticulture stores. A quantitative analysis using Partial Least Squares-based Structural Equation Modeling (PLS-SEM) was carried. This method was used to identify elements influencing satisfaction and to explore the hypothesised relationships between consumer perceptions, satisfaction, and the spreading of positive word of mouth. The findings identify the perceived service quality and product quality as factors that enhance satisfaction. However, the perceived quality of the product is the only factor that aids word of mouth. Correspondingly, perceived product quality shows a favorable relationship with perceived price. On the other hand, perceived price and corporate social responsibility do not strengthen customer satisfaction, with corporate social responsibility not aiding word of mouth. Furthermore, the study tested the strength of cus-tomer satisfaction as a mediating variable between consumer perception and word of mouth, and none of the results proved significant. Similarly, perceived price does not mediate the path between perceived product quality and customer satisfaction. The study is of benefit to scholars, smallholders, and agricultural policymakers, particularly in emerging economies.

This study aims to examine the impact of environmental accounting on corporate social responsibility in industrial companies listed on the Amman Stock Exchange. A quantitative approach was employed, utilizing a questionnaire to verify this impact. The results indicated a strong and positive relationship between environmental accounting practices and corporate social responsibility. These findings call for serious measures to embrace environmental accounting practices in industrial companies, as they have the potential to enhance professional development and overall corporate performance. Decision-makers in this context are advised to take steps towards integrating environmental accounting concepts, as this move can contribute to increased productivity and success within these organizations, considering the challenges of our rapidly changing and interconnected world.

This research delves into the intricate nexus between integrated reporting, corporate governance, and financial sustainability in Islamic banking. The study scrutinized a collection of research spanning diverse geographies and periods, emphasizing factors like board dynamics, audit committee proficiency, sustainability disclosures, and the implementation of value-centric strategies. The distillation of insights from an initial pool of 173 studies, which was meticulously narrowed down to 30 through rigorous criteria, indicates a prevalent positive association between these determinants and the financial robustness of Islamic banks. Such findings accentuate the pivotal role of syncing banking operations with the intrinsically sustainable tenets of Islamic finance. This harmony can notably spur sustainable development, potentially drawing more investors and boosting the stature of the Islamic banking domain. Furthermore, this study sheds light on potential avenues for upcoming research, including the analysis of managerial competencies' influence on varying Corporate Social Responsibility (CSR) classifications and the examination of the ramifications of sustainability benchmarks, cultural variances, legal structures, and Islamic statutes in diverse nations. This investigation provides critical insights for professionals and decision-makers in Islamic banking, facilitating a deeper understanding of practices that strengthen financial sustainability.