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Corporate Social Responsibility (CSR) has been an articulated practice for over 7 decades. Still, most corporations lack an integrated framework to develop a strategic, balanced, and effective approach to achieving excellence in CSR. Considering the world’s critical situation during the COVID-19 pandemic, such a framework is even more crucial now. We suggest subsuming CRS categories under Sustainable Development Goals (SDGs) be used and that they subsume CSR categories since SDGs are a comprehensive agenda designed for the whole planet. This study presents a new CSR drivers model and a novel comprehensive CSR model. Then, it highlights the advantages of integrating CSR and SDGs in a new framework. The proposed framework benefits from both CSR and SDGs, addresses current and future needs, and offers a better roadmap with more measurable outcomes.

This study aims to investigate whether the costs spent on corporate social responsibility (CSR) can be offset, and identify the inflection point when financial returns from CSR exceed the spending. By using Principal Component Analysis, we developed the Carroll's CSR model to measure actual CSR spending. Drawing on data of 315 listed pharmaceutical firms from China, the quadratic effect was used to examine the inflection point, and the panel data regression was employed to examine the impact of CSR spending on current and subsequent financial performance. The results show that CSR spending cannot be offset in the short-term. After two years of CSR implementation, ethical-domain and overall CSR spending positively relate to return on assets (ROA), whereas legal-domain CSR spending positively affects ROA after three years of CSR implementation, all justifying that CSR spending can be offset in the long-term. This research contributes to literature by precisely recognizing the time-based inflection point in financial performance arises, which is less discussed in existing CSR studies. The study findings imply that corporate managers need to view CSR spending as capital investment rather than operating costs, and policy makers should mandate institutional arrangements to facilitate CSR.

As Gulf countries—particularly Qatar—transition from state-led economies to diversified and market-driven systems, Corporate Social Responsibility (CSR) has emerged as a key mechanism for sustainable development. This study draws on 36 semi-structured interviews in Qatar and secondary analysis of Singapore’s CSR frameworks to compare two contrasting governance models. Qatar’s state-led approach ensures policy alignment with General Secretariat for Development Planning 2030 but limits private-sector innovation, whereas Singapore’s market-oriented model fosters flexibility and entrepreneurship but risks uneven social outcomes. Integrating Institutional, Stakeholder, and Resource-Dependence theories with the Shared Value approach, the paper proposes a hybrid CSR governance model suited to post-rentier contexts. This model balances state coordination and corporate autonomy through accreditation systems, digital transparency, independent audits, and incentive-based accountability. Theoretically, it advances CSR governance scholarship by showing how legitimacy and innovation can co-evolve. Practically, it offers a roadmap for Gulf states to transform CSR from a compliance obligation into a strategic catalyst for inclusive and sustainable development.

Research Question: To what extent is social responsibility model applied within civil society and corporate sector organizations in the Republic of Serbia? Motivation: Social responsibility has become a critical criterion for organisational legitimacy and sustainability. However, existing models are mainly designed for the corporate sector, often overlooking the challenges faced by civil society organisations, particularly in resource-constrained contexts. This research develops a comparative social responsibility model tailored to the Serbian context, exploring whether sectoral affiliation or internal characteristics (such as size, age, and turnover) have a greater impact on social responsibility outcomes. What’s New? This study introduces a customised, quantifiable social responsibility model applicable to both civil society organisations and corporations. It overcomes the limitations of current models by incorporating resource constraints and sector-specific characteristics, and presents the Sectoral Predominance Index as a new tool for comparing sectoral differences in social responsibility. So What? Understanding the factors that drive social responsibility adoption is essential for designing policies and strategies that support both non-profit and for-profit organisations. The findings provide valuable insights for practitioners and policymakers aiming to foster responsible, sustainable practices, particularly in resource-limited settings. Idea: The study develops a four-domain, 20-indicator social responsibility model based on stakeholder expectations. It uses non-parametric and regression analyses to assess social responsibility implementation across sectors, exploring the impact of organisational size, age, and financial turnover. Data: The study gathered data from 218 organisations in Serbia, including 94 civil society organisations and 124 corporations. They were evaluated based on a model comprising 20 indicators, the development of which is presented in this paper. Tools: Mann–Whitney U and Kruskal–Wallis tests were used for group comparisons, while hierarchical regression identified predictors of social responsibility. The Friedman test assessed differences across domains. Findings: Overall social responsibility levels did not differ significantly between sectors, but civil society organisations excelled in ethical business conduct and engagement, while corporations outperformed in sustainability. Internal characteristics had a greater impact on social responsibility outcomes than sectoral affiliation. Contribution: This paper presents a scalable model for evaluating social responsibility across both sectors in emerging economies.

This article constitutes an attempt to propose a concept model for the implementation of Corporate Social Responsibility in small and medium-sized manufacturing enterprises. Poor CSR awareness and implementation across the SME sector is presented and discussed on the basis of research carried out by Polish Agency for Enterprise Development. The article recommends approach where the hierarchy of different levels of Corporate Social Responsibility forms the fundament upon which the company builds its competitive advantage. Attention is also drowned to the development of practices important from the point of view of key stakeholders in order to increase the effectiveness of CSR activities which are seen as instrumental in enhancing the competitiveness of the whole enterprises. W artykule podejmuje się próbę zaproponowania modelu wdrażania koncepcji społecznej odpowiedzialności biznesu w małych i średnich przedsiębiorstwach produkcyjnych. Na podstawie badań PARP przedstawia się problem jakim jest słaba kondycja SCR w sektorze MSP. Sugeruje się podejście w którym kluczowym aspektem są poziomy społecznej odpowiedzialności biznesu rozumiane jako fundamenty na których przedsiębiorstwo nadbudowuje swoją konkurencyjność. W pracy podkreśla się również inwestycję w praktyki istotne z punktu widzenia kluczowych interesariuszy celem zwiększenie efektywności działań CSR rozumianych jako podniesienie konkurencyjności przedsiębiorstwa.

When managed effectively, a Corporate Social Responsibility (CSR) program can produce significant benefits in terms of reputation and returns as well. Therefore, CSR should be evaluated regularly. However, based on a survey conducted by PIRAC (Public Interest Research & Advocacy Public), only 30 percent of 226 companies in Indonesia evaluate their CSR programs. This research was conducted to analyze the effectiveness of PD PAL Jaya’s lavatory CSR project Petamburan District, Central Jakarta. PD PAL Jaya is Jakarta’s Regional State-Owned Enterprise that operates in the waste management. This research has been conducted by using descriptive analysis on CSR Project, Importance Performance Analysis (IPA), and concluded with purposed a new canvas model to mapping various indicators to the Sustainable CSR Model Canvas. Based on the results by using IPA analysis, PD PAL Jaya’s CSR with the lavatory project is under the wishes of the community. However, several things need to be improved, especially in construction and socialization. The final results of the research are Sustainable CSR Model Canvas and recommendations to PD PAL Jaya in order to improve the quality of the next CSR programs.

W artykule podejmuje się próbę zaproponowania modelu wdrażania koncepcji społecznej odpowiedzialności biznesu w małych i średnich przedsiębiorstwach produkcyjnych. Na podstawie badań PARP przedstawia się problem jakim jest słaba kondycja SCR w sektorze MSP. Sugeruje się podejście w którym kluczowym aspektem są poziomy społecznej odpowiedzialności biznesu rozumiane jako fundamenty na których przedsiębiorstwo nadbudowuje swoją konkurencyjność. W pracy podkreśla się również inwestycję w praktyki istotne z punktu widzenia kluczowych interesariuszy celem zwiększenie efektywności działań CSR rozumianych jako podniesienie konkurencyjności przedsiębiorstwa.

Purpose This study aims to point out the importance and the relevance of sustainability issues and the need for their enhancement in the contemporary model of corporate social responsibility (CSR) as the top priority for business entities. Furthermore, it also highlights ways to enhance sustainability in the contemporary CSR model in the fast fashion industry of developing countries. Design/methodology/approach Literature review has been extensively done through available databases, including ProQuest and ScienceDirect. Findings This study delivers a full insight into the current state of research on the CSR model and sustainability in developing countries. The prevalent corporate environmental sustainability practices of global apparel brands are identified to propose ways to enhance sustainability in the contemporary CSR model. Research limitations/implications The growth of fast fashion industry brings the risks of unsustainability to developing countries. Thus, it is a must for the garment and textile companies to enhance a sustainable CSR model through promoting sustainable leadership and integrating corporate culture. Originality/value To the best of author’s knowledge, this study is the first to emphasise the role of sustainable leadership in promoting a sustainable CSR model in the fast fashion industry of developing countries.

The development of CSR in various countries tends to refer to Carroll's pyramid model, which places economic responsibility as the main concern. Literatures on CSR is dominated by Western empirical studies, which prioritize social and environmental dimensions and pay less attention to the society's cultural dimensions. The purpose of this study is to formulate a CSR model based on the philosophical values of Tri Hita Karana and its relevance to Carroll's pyramid model. Literature review with an integrative approach to CSR was used to reveal the said Balinese values, which were used as a culture-based CSR model that holistically combines the economic, legal, ethical, and philanthropic responsibilities. This study finds that the CSR model that is based on the philosophy of Tri Hita Karana places philanthropic responsibility on the base layer, followed by ethical, legal, and economic responsibility on the outer layer. This means that an increase in the company's financial performance in the culture-based CSR model is only seen as the impact of the harmonization of all elements of community culture. The novelty of this research is that the local culture value-based CSR model is used as an alternative for CSR development, especially in developing countries. The theoretical and practical implications of this study are the encouragement for the uprising of CSR models that are more adaptive to the interests and the culture of local community. It is important for accounting research to focus more on the broader cultural context as it is relevant to the everyday use of accounting methods and incorporates cultural norms and societal engagements. Corporate Social Responsibility (CSR), as a form of social accounting, is significant as it provides businesses with various benefits, especially in the long term, by fostering positive relationships with the public, stakeholders, and the environment. This study aims to formulate a CSR model based on the Balinese philosophical values of Tri Hita Karana. The results of this study are expected to encourage the uprising of CSR models that are more adaptive to the interests and the culture of local community.

1. Resilient and functional landscapes are essential for climate change adaptation. Thermodynamic theory has been applied increasingly to ecological studies to understand ecosystem resilience and integrity. Resilient ecosystems have complex structure and greater levels of biomass and functional diversity, which act to enhance the degradation of solar energy. Forests that exhibit these characteristics express thermodynamic efficiency through a greater capacitance effect that promotes cooler surface temperatures under extreme weather conditions. 2. With forest disturbance, complex structures and functional linkages are simplified, reducing the capacity of the system to degrade energy. Such changes can lead to dysfunctional ecosystem states, impaired provision of ecosystem services and a weakened resilience. 3. This study has applied indicators based on thermodynamic theory to a chronosequence of forest ecosystems in the UK, Germany and Ukraine. Surface temperatures were measured to test thermodynamic theories relating to energy degradation and temperature moderation. Grime's CSR model was applied to plant data to compare functional complexity in vegetation between stands. 4. Old-growth woodlands are shown to attenuate surface temperature more effectively than native species plantations. Consistently lower temperatures were observed in European old-growth forests with high proportions of biomass when compared to managed stands of similar species composition, suggesting a greater efficiency of energy degradation in complex forest ecosystems, particularly at higher temperatures. 5. Analysis of plant species data using Grime's CSR model indicated that old-growth forests ordinate towards competitive and stress-tolerant communities in contrast to intensively managed forests, which had a greater proportion of generalist and ruderal species. High CSR functional scores were associated with moderated temperature extremes. 6. Synthesis and applications. Our results suggest an important thermodynamic basis for conservation in the context of climate change. Conservation practice and management policy, which is based on preserving ecosystem complexity and function, can aid in mitigating the effects of extreme temperatures, enhancing vital services such as climate regulation, primary production and water retention. Old-growth forests have a significant climate mitigation role alongside other recognised ecosystem services such as carbon sequestration.