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Firm value is a very important because the success of management in managing a firm is reflected in the firm value. With the uncertainty of global economic conditions in recent years, Companies have faced challenges in maintaining or increasing firm value. Companies must have a strategy in order to increase the firm value by paying attention to financial and non -financial factors. This study aims to test and analyze the effect of ESG performance, capital structure, firm size on firm value with profitability as a mediation variable. Sampling techniques in this study uses saturated sample because all populations included in the sample criteria that used in research as many as 15 companies listed in the ESG Leaders index for the 2020-2023 period. Research data analysis using multiple linear regression methods and path analysis with SPSS programs. The results showed that ESG's performance, capital structure had a significant positive effect on firm value while firm size had a significant negative effect on the firm's value. Profitability as a mediation variable could mediate the effect of ESG performance, capital structure, firm size on the firm value.

Climate-related concerns have drastically made companies realize the need for better environmental regulations and consolidate them in corporate business strategies such as Corporate Social Responsibility (CSR). CSR improves firm performance by valuing the stakeholders' interests and substantially achieving a competitive advantage over competitors. Recognising a firm's competitive advantage in the market indicates performance and might help the company perform better. The objective of this research  is to provide concrete proof related to how CSR affects competitive advantage and its effects on company performance, especially financial performance in SMEs in Bali Province. This study uses primary data in the form of questionnaires distributed to SMEs both directly and online. The sample of this research is the manager / owner of SMEs in Bali Province. Data analysis tools using SmartPLS 4.0. The study's findings indicate that CSR has a direct impact on financial performance  (SMEs) and CSR indirectly affects the financial performance (SMEs) through competitive advantage. Competitive advantage was found to partially mediate the impact of CSR and financial performance (SMEs). These findings will be used by SME managers in Bali Province in order to enhance the company's financial performance by considering the use of CSR strategies and strengthening competitive advantage. Implementing CSR can help a company become more competitive and separate itself from competitors by providing an innovative product or service. Finally, corporate social responsibility (CSR) can give a company a competitive advantage by strengthening its marketing abilities, which leads to improved performance.

This study examines Corporate Social Responsibility (CSR) and brand loyalty within South African consumer marketplaces. This study investigates the relationship between CSR activities and customer behaviour, focussing on the influence of CSR on trust, satisfaction, and loyalty. The socio-economic and historical context of South Africa influences consumer attitudes towards corporate social responsibility, distinguishing it from other global markets. This study advocates for ongoing impact evaluations and stakeholder engagement to enhance the effectiveness of corporate social responsibility initiatives in both business and governmental contexts.

This research aims to determine the influence of firm size, profitability, leverage, and board size on Islamic social responsibility. The population in this research are companies listed on the Indonesian Stock Exchange in 2020–2022. In this research, we will see the simultaneous and partial influence and the dominant variables using data analysis tools in the form of multiple linear regression, coefficient of determination, hypothesis testing using the F test and t-test, and the classical assumption test. Based on the research results, it can be concluded as follows: Simultaneously, firm size, profitability, leverage, and board size influence Islamic social responsibility. Partially, it can be seen that not all variables have a significant effect on Islamic social responsibility. Firm size and leverage influence Islamic social responsibility, while profitability and board size have no influence. 

Organisations all over the world are increasingly adopting Corporate Social Responsibility (CSR) as a strategic not only for improving their brand image but also making a meaningful contribution to the welfare of society. This trend includes incorporating socially responsible aspects into marketing strategies, resulting in goods and services that benefit the community at large. Small and Medium Enterprises (SMEs) play an important role in this framework, as they contribute significantly to both social and economic growth. Using a quantitative methodology, this study examines the experiences of a manufacturing organisation in the eThekwini District Municipality of KwaZulu-Natal that has included CSR into its marketing strategies. The analysis employs the Ordinary Least Squares (OLS) method, with data evaluated using the Statistical Package for Social Sciences (SPSS). This study collects and analyses pre- and post-CSR implementation quarterly data on sales performance and customer retention. The empirical findings offer a multifaceted picture of the impact of CSR on marketing performance. Contrary to assertions, that there appears to be a substantial relationship between customer retention rates and marketing performance following CSR implementation. Interestingly, the study discovers an inverse association between sales volumes and marketing performance, implying that a rise in sales does not always result in improved marketing results for the organisation in question. This unexpected consequence shows the intricate interplay between CSR programmes and marketing outcomes, providing useful insights for businesses, particularly those in the South African manufacturing sector, attempting to negotiate the complexities of CSR-driven marketing strategies. This study contributes to a better understanding of how CSR efforts can be strategically integrated with marketing goals to promote both social well-being and business success.

Small and Medium sized Enterprises (SMEs) are regarded as a vital business sector in the South African economy. They elevate employment, reduce poverty, and increase the overall economic growth of any country.  It is essential that SMEs should develop and grow.  In ensuring their survival and growth, SMEs must be flexible and agile in every growth stage.  Thus, Corporate Social Responsibility (CSR) is one of the strategic tools for business survival and growth.  CSR is when organisations act responsibly and ethically towards society, the environment and other stakeholders, to maximise positive impact not just for profit. It is expected that the implementation of CSR can enhance the performance of SMEs.  Consequently, the study assesses CSR practices applied by SMEs in the eThekwini Metropolitan Area. The study was quantitative in nature.  It targeted 120 SME owners in the automotive manufacturing sector of the eThekwini Metropolitan Area.  Data collected from 110 SME owners was analysed using version 27 of the Statistical Package for Social Sciences (SPSS).  The results established that business performance increases when SME organisations support community, particularly when there is employee involvement in such support activities.  Hence, the original value of this study is in its approach in uncovering the perceptions and involvement of SMEs operating in the automotive manufacturing sector in the eThekwini Metropolitan Area in KwaZulu-Natal (in South Africa) on their CSR practices. 

The purpose of this study was to determine the effect of green accounting practices and carbon emission disclosure on environmental performance and firm value: moderated by firm size (study on mining companies listed on the Indonesia stock exchange). This research uses quantitative methods. The population in this study were 38 IDX mining companies for the period 2018-2022. Sample selection was used using purposive sampling method, so that the sample in this study was 29 IDX Mining sector companies for the period 2018-2022. The conclusion of this study is (i)Green Accounting Practices has a positive effect on Environmental Performance; (ii)Carbon Emission Disclosure has a positive effect on Environmental Performance; (iii)Green Accounting Practices has no effect on Firm Value; (iv)Carbon Emission Disclosure has no effect on Firm Value; (v)Environmental Performance has no effect on Firm Value; (vi)Firm Size strengthens the relationship between Environmental Performance and Firm Value.

Using A-share listed companies in Shanghai and Shenzhen from 2010 to 2019 and the density of Confucian temples and schools near sample company headquarters, this paper uses regression analysis to estimate the impact of Confucian culture on corporate environmental governance.  Enterprise environmental capital investment as a percent of total assets is the dependent variable used as a proxy for environmental governance. The log of the number of the number of Confucian temples and Confucian academies within a 200-kilometer radius of the company's registered location plus one is the independent variable. This study finds that the environmental capital expenditures increase by 0.007% for every unit increase in the independent variable. Similar results are found when the radius is expanded to 300 kilometers. The greater the influence of Confucian culture is, the more inclined enterprises are to participate in corporate environmental governance. Additionally, environmental governance information disclosure can be a key influence path for this correlation.  Further analysis finds that the relationship between Confucian culture and environmental governance is stronger with more experienced managers, a more developed institutional environment, and after 2015 following the People's Republic of China’s enactment of the Environmental Protection Law.  This study expands the literature on the factors that influence Confucian culture on corporate environmental governance, enriches the empirical evidence of the influence of the informal system of corporate environmental governance on enterprise decision-making, and confirms the modern commercial value of Confucian culture. 

Corporate Social Responsibility (CSR), the adoption of responsible business practices concerning economic, environmental and social principles, is a tool to develop market value for various stakeholder groups. CSR can create several competitive advantages and should not be seen as a cost, but as a strategic initiative to aid organisations in competing in the market. Effective internal CSR communication to employees enhances an organisation’s corporate identity (CI) – ultimately affecting employees’ attitudes and behaviour. This paper aims to explore South African retail employees’ perceptions of internal CSR communication methods used by their organisations. A dataset of 229 employees participated by completing a computer-aided self-administered survey, which was distributed via LinkedIn. The main findings of the study indicate that employees perceived their organisations to make use of e-mail communication, internal newsletters, web and social media platforms to communicate with them regarding CSR, indicating that other internal communication platforms such as intranet or internal meetings can be utilised more to communicate with employees.

A significant challenge facing companies is to identify and implement sustainable best practices within their corporate strategies in order to align with the UN Sustainable Development Goals (SDGs). This study aims to assess companies' perspectives on sustainable development and their approaches to its integration, focusing in particular on the social dimension. The research aims to examine the reporting of the SDGs adopted and implemented by four listed companies. Using a case study methodology, this article analyses the sustainability reports of OMV Petrom, One United Properties, Sphera Franchise Group and Alro for the year 2022. In addition to sustainability disclosure requirements, these reports provide information on the impact of companies on environmental, social and governance factors. Specifically, the inclusion of information related to the SDGs in the sustainability reports of these four companies differentiates them, as they represent a minority among Romanian companies in reporting such data. The novelty of the study consists in its contribution to the existing literature by providing an insight into the sustainability practices adopted and implemented by major Romanian companies.

This study investigated the relationship between corporate social responsibility (CSR) and the growth of small and medium-sized enterprises (SMEs). It examined the extent to which SMEs can engage in CSR to achieve larger sizes. A purposive study selected three large corporates that started as SMEs and grew to become large corporates through CSR. Interviews with managers leading CSR in these corporates revealed that CSR can be a key driver of growth, leading to larger sizes. The study concludes that CSR can be effectively used by SMEs to enhance their growth, potentially even to multinational enterprise levels. Recommendations include training employees in CSR knowledge, integrating CSR into business operations, prioritizing CSR initiatives, exposing management to CSR, and incorporating CSR into the mission for strategic status.

Despite small and medium enterprises (SMEs) being the backbone of any economy, their performance is not satisfactory. Corporate Social Responsibility (CSR) is frequently utilised to improve business sustainability and meet stakeholder responsibilities. However, literature focuses on CSR practices in larger corporations, neglecting the practice in SMEs. On the other hand, CSR research usually overlooks internal stakeholders such as employees. In order to bridge this gap, the researcher investigated internal stakeholders’ perceptions of CSR in a South African medium-sized organization located in the eThekwini municipal area, as this perspective is critical in developing a comprehensive CSR strategy. Data for this research was gathered through interviews and focus group discussions with managers and employees of the selected organization. Thematic content analysis was the primary method utilised for analysing the collected data, which was aided by NVivo 12 software for complete data processing and organization. The findings revealed that employees view CSR as a viable practice that encourages dedication and motivation to improve work performance. CSR implementation within the organization is seen as an effective motivational tool, resulting in greater output, increased staff dedication, decreased absenteeism, and increased employee turnover. The researcher argues that CSR can increase employee performance and emphasizes the necessity for SME managers to incorporate social, environmental and employee-related CSR projects into their business strategy to improve overall performance.

ESGs, or sustainable business practices, are becoming more and more popular as more stakeholders, regulators, and investors want to conduct business in a way that helps address urgent global issues like environmental degradation, climate change, ethical supply chains, and global well-being. Consequently, while making investment decisions, environmental, social, and governance (ESG) factors are given more weight in the operational and strategic objectives of the organization. The purpose of this research is to determine the relationship between a company's financial success and market value and its environmental, social, and governance (ESG) performance. This research uses financial performance as a mediating impact and integrates the risk mitigation element, which is the foundation of sustainability. Data from publicly traded businesses on the Indonesia Stock Exchange with ESG risk from Sustainalytics and ESG ratings from Refinitiv were used in the study. Purposive sampling was the sampling approach utilized to acquire 48 observation firms for empirical testing. The results indicate that only the individual environmental ESG score has a positive and significant impact on financial performance and company value, whereas the composite ESG score has a positive and substantial impact on financial performance. The finding of this study is that the improvement of corporate ESG performance can increase corporate value, and corporate financial performance provides an obvious mediating effect. The findings further show that low-risk ESG scores have an impact on increasing firm value with financial performance as the mediation.

The purpose of this study is to analyze whether there are differences in the impact of corporate social responsibility on its financial performance and stock performance in different industries. The research period is from 2016 to 2018. The samples are selected from the corporate social responsibility award-winning companies selected by Commonwealth Magazine and Vision Magazine, and the financial information comes from Taiwan Economic News (TEJ). The empirical results show that traditional heavy industries have been established for a long time and the equipment is relatively old, so it needs to pay a relatively high cost to improve. Therefore, in this type of industry, corporate social responsibility has a negative impact on its financial impact, and even if it is a reputation It has won the evaluation of the public, but its stock characteristics are not easy to fluctuate, so the impact on its stock performance is not significant. On the contrary, in the other two industries, corporate social responsibility will not burden its financial performance, but will positively help its stock performance. Among them, in the electronics industry, corporate social responsibility will positively help its financial performance. It may be that this type of industry has a relatively high bargaining power for products and relatively advanced technology, so it can transfer the cost of corporate responsibility invested to the selling price of the product.