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Background: Despite extensive research, the relationship between Corporate Social Responsibility (CSR) and financial success is still unclear. Variables specific to the industry might be significant in understanding these differences. This research examines the effect of CSR on financial performance in different sectors. Objective: The article aims to provide a thorough analysis of the impact of CSR programs on the financial performance of different companies. It aims to assess which sectors gain the most advantages from CSR initiatives and how industry variables impact this correlation. Methods: The study utilizes a combination of quantitative and qualitative analysis methods in a mixed-methods approach. Regression models were utilized to analyze financial data from 500 companies in ten sectors over a decade to assess the impact of CSR on financial results. Furthermore, case studies and interviews were conducted with industry professionals to gain a deeper insight into the operational mechanisms. Results: The findings show significant differences among industries in the relationship between CSR and financial performance. Industries that are highly visible to consumers, like retail and consumer goods, show a strong positive link between corporate social responsibility efforts and financial success. On the other hand, industries like heavy manufacturing, which have less interaction with consumers, demonstrate a less strong connection. Conclusion: The effect of CSR on economic performance differs depending on the industry. Increased visibility and interaction with customers enhance the advantages of CSR programs, suggesting that companies need to tailor their CSR approach to fit their specific industry. Managers and policymakers can use these discoveries to improve financial results through optimized CSR investments

The purpose of this study is to analyze how the meeting of the board of commissioners and board of directors affect the level of corporate social responsibility disclosure. This study uses 251 observations from 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2010-2017. This study finds that the board of commissioners meeting does not affect corporate social responsibility disclosure (CSRD), but the board of directors meeting has a negative and significant effect on CSRD. Furthermore, this study finds that loss suffered by company does not affect CSRD. However, the loss suffered by company can mitigate the negative relationship between the board of directors meeting and CSRD. For companies, managers, and shareholders, this study can show how to manage the frequency of board meeting effectively, especially when the company is experiencing loss. This research shows that the frequency of board meeting becomes effective when the company suffers loss. © General Jonas Zemaitis Military Academy of Lithuania.

AbstractThe purpose of this research focuses on examining the consumers' perception towards corporate social responsibility (CSR) in a developing country via the case of Vietnam. This study was conducted by face‐to‐face interview, and the questionnaire was mailed directly to consumers who are living in the urban and rural areas in Vietnam. The findings of this research are to clarify consumers' perception of CSR issues in Vietnam based on four dimensions of the CSR definition by Carroll in 1991. Therefore, the results are useful for future researchers about CSR and consumers' perception in a developing country. Although, there have been some previous studies about consumers' perception in both developed and developing countries have been chosen. However, this study has applied Carroll's definition with other approach and compared it with other articles that aim to fill this knowledge gap in Vietnam because Vietnam can represent other developing countries nowadays; besides, those results allow enterprises to understand Vietnamese consumers' perception better.

Purpose
This paper aims to analyse how corporate social responsibility (CSR) and corporate social innovation (CSI) are implemented in the integration of employees with disabilities (EWD) and how they differ in practice.


Design/methodology/approach
This study implemented a qualitative approach through a comparative study of two representative cases in Colombia, using a cross-case analysis technique.


Findings
Four characteristics differentiate CSR and CSI in the labour integration of EWDs: altruistic vs goal-oriented, inclusive vs egalitarian, humanistic vs transformative and sympathetic vs synergetic, relating motivations, practices, impact and collaborations correspondingly.


Originality/value
To the best of the authors' knowledge, this is one of the first studies to explore the conceptual (theoretical) and instrumental (practical) base of CSR and CSI, undertaking business strategies to integrate EWDs in the labour market in the context of a developing country, Colombia. Examining EWDs' labour integration represents an original approach to understanding how CSI can be considered an evolution of CSR.

Preface -- Acknowledgements -- Tourism development in Macau -- Gaming industry development in Macau -- Corporate social responsibility practice in Macau -- Corporate social responsibility (CSR) -- Responsible gambling (RG) -- Measurement issues of CSR -- Case study -- Appendices -- References -- About the author -- Index

In the aftermath of the Grenfell Tower tragedy, this new book provides thought provoking commentary on the nature of the relationship between society, the prevailing economic system and professionalism in the built environment. It is both an introduction to and an examination of professionalism and professional bodies in the sector, including a view of the future of professionalism and the organisations serving it. Simon Foxell outlines the history of professionalism in the sector, comparing and contrasting the development of the three major historic professions working in the construction industry: civil engineering, architecture and surveying. He examines how their systems have developed over time, where they are currently and some options for the future, whilst asking difficult questions about ethics, training, education, public trust and expectation from within and outside the industry. The book concludes with a six-point plan to help, if not ensure, that the professions remain an effective and essential part of both society and the economy; a part that allows the system to operate smoothly and easily, but also fairly and to the benefit of all. Essential reading for built environment professionals and students doing the professional studies elements of their training or in the process of applying for chartership or registration. The issues and lessons are applicable across all building professions--

This comprehensive review of public governance in Spain finds that it shares with other OECD countries the need for a whole-of-government approach to reform. This is especially needed given Spain's high degree of decentralisation and institutional fragmentation throughout the public sector. The experience of OECD countries with administrative reform is that it is successful when it is not perceived as a one-off exercise, but rather as a process of continuous improvement to constantly identify waste, shortcomings, and opportunities to do things better

PurposeThe purpose of the paper is to examine the relationship between corporate social responsibility (CSR) and firm performance, taking into account firm value and financial accounting performance, in an emerging market – Brazil.Design/methodology/approachContent analysis was conducted to extract data from two different sources, one relative to CSR data and another that provided financial data. CSR indexes and financial performance measures were calculated to allow the estimation of regression analysis conducted to examine the relationship between CSR and performance.FindingsThe results indicate that CSR is value destroying in Brazil since a significant negative correlation between CSR and firm value was found. Additionally, a neutral relationship characterises the mutual effect between CSR and financial accounting performance.Originality/valueThe study has examined the relationship between CSR and firm performance in a country where, as in most other non‐developed markets, such a relationship has not been an object of research. Besides, the use of a three dimensional measure of CSR, mainly considering research undertaken in an emerging market, as a valuable contribution may be observed.