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Given the growing importance of sustainability and the unique challenges faced by small and medium-sized enterprises (SMEs), this study conducted a systematic literature review on the relationship between SMEs’ corporate social responsibility (CSR) and corporate sustainability (CS). A total of 41 peer-reviewed articles published between 2003 and 2023 were analyzed,Continue Reading

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This study examines whether corporate commitment towards sustainability contributes to financial performance and the moderating role of institutional investors toward relationship between sustainability commitment and financial performance. The monitoring role by institutional investors is also expected to be able to align sustainability practices with the company’s financial objectives. The sampleContinue Reading