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.

This research reviews the environmental, social, and governance (ESG) performance of corporate social responsibility (CSR) and technology innovation development, and analyzes the impact of technology innovation on ESG performance and its influencing mechanism. In additional, the main purpose of this study is to gain an understanding the relationships of ESG performance, CSR and technology innovation in Art industry. We found that technology innovation impact CSR of art firm, and ESG performance with the moderating variable of technology innovation has a significant and positive impact on CSR. Likewise, the study is based on primary panel data collected from 161 consumer, product and service manufacturing companies through an electronic questionnaire (Google, Microsoft online survey) with five-point Likert measurement scale. The exploratory factor analysis is proposed to be carried out using IBM SPSS 27.0 and the confirmatory factor analysis (CFA analysis) is proposed to be carried out using SmartPLS.4.0 analysis software, and this study investigate the measurement factors and the reliability of the construct items and to validate the factorial structure of the research variables. Moreover, digital technology and CSR has the potential to contribute to this impact. Based on these findings, we propose relevant ESG performance recommendations to improve technology innovation and CSR. Our findings offer an excited knowing and learning of the impact of ESG performance, CSR and technology innovation in Chinese art industry. Furthermore, this study extends stakeholders theory and Schumpeter’s Innovation Theory by proving their utility in the perspective of CSR, ESG performance.

Low-cost housing homeownership funding for junior staffers is challenging in private sector organisations, especially in developing countries. Motivating private sector investment in junior staffers’ homeownership via a developed expanded corporate social responsibility (ECSR) may promote achieving Sustainable Development Goal 11 (SDG 11). Therefore, the study investigates the role of the ECSR framework in improving Nigeria’s private sector junior staffers’ homeownership and achieving SDG 11. Data were collected via face-to-face interviews with selected participants in six of Nigeria’s geo-political zones. The study adopted thematic analysis to analyse the collected data. Six variables emerged from the 18 re-clustered sub-variables. This includes institutionalising ECSR in low-income homeownership, housing finance for junior staffers’ homeownership, and housing incentives and stakeholders’ participation for low-income earners. The research employed six variables and 18 sub-variables to develop the improved private sector’s junior staffers’ homeownership via ECSR and achieving SDG 11 (sustainable cities and communities) and their targets. The research presents a novel approach by attempting to integrate SDG 11 with Corporate Social Housing, an extension of corporate social responsibility, especially to align the SDGs with evolving perspectives on Expanded Corporate Social Responsibility in Nigeria.

This study investigates the impact of Corporate Social Responsibility (CSR) on employee job satisfaction within Pakistan's construction industry, with a focus on the mediating role of organizational commitment and the moderating role of perceived organizational support (POS). Employing survey data collected from a diverse range of construction firms across Pakistan, the quantitative analysis reveals that CSR initiatives significantly enhance employee job satisfaction, primarily through the mediating influence of organizational commitment. The findings suggest that when employees perceive their organization as socially responsible and engaged in community betterment, they exhibit greater commitment to the organization, which in turn fosters higher levels of job satisfaction. Although POS does not significantly moderate the CSR—job satisfaction relationship, it remains a critical factor in cultivating a supportive and positive work environment. This study contributes to the growing literature on CSR and employee outcomes by offering empirical evidence from a developing economy context. The results have practical implications for construction firms aiming to enhance employee morale and reduce turnover by leveraging CSR as a strategic tool to improve organizational commitment and overall job satisfaction.