In this study, we focus on managerial incentives provided by debt-like compensation and further investigate whether and to what extent such managerial incentives may affect CEOs' decisions on risk management. Building on cumulative prospect theory and instrumental stakeholder theory, we propose...

This paper aims to characterize the role of responsible business conduct (RBC)/corporate social responsibility (CSR) within the European Union's (EU) common investment policy. It explores how the EU uses CSR/RBC to promote sustainable development in the context of foreign direct investment...

The objective of the study is twofold: to investigate the direct effect of employee wellness programs on employee engagement in the hospitality industry, and to examine the mediating role of corporate social responsibility as well as the moderating role of employees' health conditions in these...

The aim of this article is to explore the impact of digitalization on corporate social responsibility (CSR) in the automobile insurance sector in Morocco. This article first explores the theoretical and conceptual foundations of digital transformation and CSR. A mixed methods approach is then...

The aim of the paper is to define the important factors of Corporate Social Responsibility (CSR), Business Ethics (BE), and Human Resource Management (HRM), and to quantify their impact on the formation of positive attitudes of SMEs towards the concept of Environmental, Social, Governance (ESG)...

In the age of globalization and increasing social and environmental awareness, corporate social responsibility (CSR) and commitment to sustainability are becoming increasingly important for companies. These practices are no longer just optional choices but are becoming essential criteria for...

This study examines the effect of incentive types and organizational value statements on corporate social responsibility (CSR) decisions. It used a 2 × 2 between-subject experimental design and analyzed the data using Analysis of Variance (ANOVA). The participants were undergraduate students in...

Objective: The objective of the article is to find if Polish managers exhibit a sustainable entrepreneurship orientation and to comprehend the factors driving this orientation. Research Design & Methods: We conducted a factor analysis and regression analysis on data from an original survey on...

Objective: This study aims to evaluate the impact of corporate social responsibility on forward default risk (FDR) under the setting of firm and industry heterogeneity. Research Design & Methods: This study evaluated the impact of corporate social responsibility (CSR) on FDR using the data of...