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 study aims to identify the effectiveness of social responsibility programs. More specifically, it seeks to identify the extent to which health institutions use social responsibility programs and to clarify the extent to which social responsibility programs succeed in achieving the goals of health institutions. The study sought to provide answers to the following questions: To what extent do health institutions use social responsibility programs? To what extent have social responsibility programs succeeded in achieving the goals of health institutions? The study used the descriptive analytical method, relying on the survey method. The study concluded with many results, the most important of which were the following: the effectiveness of social responsibility programs in marketing health services at the educational and age levels and the role of social media in marketing health services. The study recommended the necessity of providing an awareness dimension to marketing health services, with increasing training opportunities for workers in public relations departments in hospitals and health institutions to market health services, in addition to the necessity of conducting relevant research, studies, and surveys. Identify the activities that will help those working in the public relations department in health facilities with regard to identifying basic and influential needs and activities in directing successful health campaigns.

Today it is obvious that corporate social responsibility (CSR) is more than just a volunteer activity, it is also related to the operation of the firms and to competitive advantages. Many factors influence CSR and CSR-competitiveness relations; firm size could be the most crucial one. Originally CSR is related to large companies, although smaller firms can be active in CSR mainly in different ways with different background. Based on this idea the paper aims to explore the correlation between small and medium-sized enterprises’ (SMEs) corporate social responsibility (CSR) and competitive advantages. An interview research was conducted among thirty SMEs in a Hungarian city of Győr in 2021/22 to reveal how owner-managers interpret CSR, competitiveness and their relations. As SMEs cannot provide exact data on this topic the personal perception method was used to explore the CSR-competitiveness relation. A moderate relation was observed between CSR and competitiveness and the research revealed that different methodologies have to be applied for SMEs than large companies which results from the fact that SMEs’ CSR is less formal and lacks exact data.

The presented article focusses on the analysis of perception of the university social responsibility through the eyes of Slovak university students. The aim is to compare how the values, efficiency of the organisation (university), and the educational process influence the perception of social responsibility among university students themselves. The research is based on the application of quantitative methodology towards the evaluation of differences and similarities in perceptions using two types of tests for statistical analysis, comparative (Mann-Whitney U test) and correlational (bivariate correlation matrix of Spearman’s rho).The results of the research provide a deeper understanding of how universities can shape students’ approach to social responsibility through their values and educational processes, which has important implications for the development of university policies and practices.

Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental 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.