Purpose: There have been many studies on corporate social responsibility. Still, research on the dual relationship showing the impact of management control on corporate social responsibility and business performance has not been exciting researchers. The article also identifies and measures the elements of management control that affect compliance with corporate social responsibility and business performance. At the same time, the paper also analyzes the influence of compliance with corporate social responsibility on business performance. From the research results, listed companies will see the importance of designing management control and complying with corporate social responsibility to maximize the business’s profits. Findings: The article demonstrates the practicality of institutional theory in the relationship between management control, corporate social responsibility, and business performance. Institutional theory influences the relationship between management control, CSR, and business performance by highlighting the role of external institutional pressures, legitimacy, and conformity to societal norms. Companies that strategically integrate institutional expectations into their management control systems can enhance their CSR efforts, improve their reputation, and contribute to better business performance. Methodology: We collect data on 195 manufacturing enterprises listed on the Vietnam stock market in 6 sectors. This study’s main data analysis method is the structural equation modeling method (SEM). The article used AMOS software to evaluate and measure the influence of each factor. Practical implications: The article has analyzed five aspects of management control to corporate social responsibility and business performance: Size of the Board of Directors (BOD), percentage of independent members in the BOD, and concurrence. CEO and Chairman of the Board of Directors, state ownership ratio and foreign shareholder ownership rate. The results show that a company with a CEO who is not the Chairman of the BOD will have a higher level of CSR compliance than a company with a CEO who is also the Chairman of the BOD. The larger the Board size, the higher the level of CSR, but This has not been verified for the company’s business performance. The higher the foreign ownership ratio, the better the CSR compliance; however, this has the opposite direction for the state ownership rate. The higher the percentage of independent members on the Board of Directors, the lower the level of CSR compliance. In terms of impact on business performance in the enterprise: The higher the company’s compliance with corporate social responsibility, the better it’s business performance. A company with a CEO who holds the position of BOD will have lower business performance than companies with a CEO who does not hold the position of Chairman of the Board of Directors. Companies with a high percentage of state ownership will have lower business performance. The higher the percentage of independent members on the Board of Directors, the lower the business performance. Originality: This attests that the research paper I submitted is the result of my original and independent work. I have duly acknowledged all sources from which the ideas and quotations have been obtained. The project does not contain any plagiarism and has not been sent elsewhere for publication.

Enhancing the emphasis on incorporating sustainable practices reinforces a linear transition towards a circular economy by organizations. Nevertheless, although studies on circular economy demonstrate an increasing trend, the drivers that support circular economy practices towards sustainable business performance in the Small and Medium-Sized Enterprise (SME) sector, especially in developing nations, demand exploration. Accordingly, the study examines circular economy drivers, i.e., green human resource management, in establishing sustainability performance and environmental dynamism as moderating variables. The study engaged 207 SMEs and 621 respondents who were analyzed utilizing structural equation modeling. The analysis indicated that sustainable business performance was affected by green human resource management and a circular economy. Subsequently, the circular economy mediated the linkage between green human resources management and sustainable business performance. The environmental dynamism moderated the linkage between green human resources management and the circular economy.

This study investigates the relationships among entrepreneurship, technical competency, and business performance, focusing on CEOs in the beauty service industry in the Busan area. A total of 215 survey responses were collected, with 213 valid responses selected for final analysis after excluding 2 unsuitable responses. The key findings of the study are as follows: First, entrepreneurship was found to partially influence technical competency. Second, technical competency was found to influence business performance. Third, entrepreneurship was found to partially influence business performance. Fourth, technical competency was found to partially mediate the relationship between entrepreneurship and business performance. Based on these results, the study systematically analyzes and explains the causal relationships among the entrepreneurship of CEOs in the beauty service industry, their technical competency, and business performance. It also seeks to provide useful reference materials for strengthening the innovation and competitiveness of CEOs in the beauty service industry and establishing a theoretical foundation for future research in related fields.

The extent to which businesses incorporate Naga worship into their strategies and operations and its effect on their success remains ignored. This study employed a multidisciplinary approach to examine the diverse practices of Naga worship in business contexts across different regions. This study utilized a mixed-methods research design to provide insights into the strategic integration of Naga worship into business practices and its impact on business performance. It employed a questionnaire to gather insights from respondents about their demographic data, awareness of Naga worship, its integration into business practices, consumer perceptions and behaviors, and overall business performance. Follow-up, in-depth interviews were developed to probe deeper into respondents’ experiences, motivations, and perceptions regarding the integration of Naga worship into their business practices. Most respondents agreed to integrate Naga worship into their company practices or marketing plans by using Naga symbols in branding, doing rituals for success, providing Naga-themed products and services, and scheduling activities on auspicious Naga-related dates. Respondents perceived companies that venerate Naga as culturally genuine and focused on the community. Worshipping the Naga deity improved the brand’s and corporation’s image and reputation. People patronized these enterprises by buying products and services associated with Naga culture. A substantial portion of respondents believe that worshiping Naga enhances commercial prosperity. Yet, a few participants from different regions mentioned difficulties regarding the integration of Naga religious customs.