In this research, we employed multivariate statistical methods to investigate the perspectives of small and medium-sized enterprises (SMEs) concerning the Extended Producer Responsibility (EPR) regulation and their apprehensions related to EPR compliance. The EPR regulation, which places the responsibility of waste management on producers, has significant financial and administrative implications, particularly for SMEs. A sample of 114 businesses was randomly selected, and the collected data underwent comprehensive analysis. Our findings highlight that a notable proportion of businesses (44.7%) possess knowledge of the EPR regulation’s provisions, whereas only a marginal fraction (1.8%) lacks sufficient familiarity. We also explored the interplay between opinions on the EPR regulation and concerns regarding its financial and administrative implications. Our results establish a significant correlation between EPR regulation opinions and concerns, with adverse opinions prominently influencing concerns, particularly regarding financial burdens and administrative workloads. These outcomes, derived from the application of multivariate statistical techniques, provide valuable insights for enhancing the synergy between environmental regulations and business practices. EPR regulation significantly affects SMEs in terms of financial, administrative, and legal obligations, thus our study highlights that policymakers may need to consider additional support mechanisms to alleviate the regulatory burden on SMEs, fostering a more effective and sustainable implementation of the EPR regulation.

This study investigates the relationship between corporate social responsibility (CSR), capital structure, and financial distress in Jordan’s financial services sector. It tests the mediating effect of capital structure on the CSR-distress linkage. Utilizing a panel data regression approach, the analysis examines a sample of 35 Jordanian banks and insurance firms from 2015–2020. CSR is evaluated through content analysis of sustainability disclosures. Financial distress is measured using Altman’s Z-score model. The findings reveal an insignificant association between aggregated CSR engagement and bankruptcy risk. However, capital structure significantly mediates the impact of CSR on financial distress. Specifically, enhanced CSR enables higher leverage capacity, subsequently escalating distress risk. The results advance academic literature on the nuanced pathways linking CSR to financial vulnerability. For practitioners, optimally balancing CSR and financial sustainability is recommended to strengthen resilience. This study provides novel empirical evidence on the contingent nature of CSR financial impacts within Jordan’s understudied financial services sector. The conclusions offer timely insights to inform policies aimed at achieving sustainable and stable financial sector development.

The sustainable development of the global economy and society necessitates the integration of environmental and socially responsible management, known as ESG (environmental, social, and corporate governance). Despite growing recognition of ESG’s importance, the strategic management of ESG factors in Kazakhstan’s telecommunications industry remains underexplored. This study bridges this gap by analyzing Kazakh telecom’s ESG strategies from 2019 to 2021 through a cross-sectional design and semi-structured interviews with 12 industry experts. Utilizing the National Rating Agency (NRA) methodology, the research evaluates environmental, social, and governance variables. Key findings reveal that Kazakh telecom excels in “Climate Change” and “Human Capital Management” but needs significant improvements in “Environmental Impact” and “Society.” The study offers specific recommendations such as enhancing corporate volunteering, responsible marketing, service quality, and integrating sustainable practices. The primary contributions of this research include actionable insights for improving ESG strategies in telecommunications companies and advocating for more systematic and standardized ESG assessment approaches. This study expands the understanding of how ESG principles can enhance competitiveness and sustainable development in the telecommunications industry, providing valuable guidance for industry practitioners and policymakers. It offers insights into effective ESG implementation practices and highlights critical areas requiring attention to drive sustainable development in telecommunications.

This study explores the advancement of ethical practices and environmental sustainability in Thai banking through an in-depth case analysis of Siam Commercial Bank (SCB), the country’s first indigenous bank founded in 1907. SCB has significantly influenced ethical banking practices and sustainability initiatives. The research provides a unique comparative analysis of SCB’s ethical frameworks and sustainability policies, assessing their impact on key stakeholders, including customers, employees, the community, and the environment. Employing a qualitative case study methodology, this study utilizes secondary data from SCB’s reports and CSR documents, analyzed through thematic analysis and descriptive statistics. The findings reveal SCB’s substantial progress in aligning ethical considerations with environmental sustainability, contributing new insights into ethical decision-making processes and the balance between profit and responsibility. Recommendations are provided to enhance ethical and sustainable practices in banking, adding to the discourse on corporate responsibility, environmental stewardship, and sustainable development.

This study investigates the relationship between Corporate Social Responsibility (CSR) dimensions and employees’ satisfaction and retention for sustainability in banks.  Four components (economic, legal, ethical, and philanthropic) are analyzed CSR activities and their effects on employee’s satisfaction and retention in the company. Purposive and convenient sampling method was used to get the information from 221 participants. The entire form of the dataset is utilized to execute regression and correlation analysis using SPSS. In order to find out the relationship between economic, legal, ethical, and philanthropic factors and employee’s satisfaction and retention, regression beta coefficient and correlation were used to analyze. This study also examines the relationship between job satisfaction and intentions to retain with an organization. The findings demonstrate that the CSR aspects of ethical and philanthropic have a considerable and favorable influence on employee’s satisfaction. The outcome also demonstrates a good and prominent influence of legal CSR on the satisfaction of employee’s to retain with the firm. Moreover, this study demonstrates that economic aspect of CSR has no significant impact on employee’s retention and satisfaction. Correlation analysis depicts that economic CSR is positively and significantly connected with employee’s retention and satisfaction. This research came to the conclusion that enhancing employees view regarding CSR activities such as economic, legal, ethical, and philanthropic will increase employee’s satisfaction. Therefore, executives and managers in the banks should take steps to influence how employees see CSR areas in order to raise employee’s satisfaction and retention in the banks for sustainability.