In recent years, environmental, social and governance (ESG) issues have emerged as a significant area of focus for companies. Furthermore, the international trend is reinforced by the emergence of relevant regulations and the obligation to prepare sustainability reports in leading economies and in the European Union. The impact of ESG and its constituent elements (environmental, social, and governance) on financial performance has been the subject of extensive investigation, with the majority of studies documenting a positive correlation. This evidence substantiates the assertion that sustainability initiatives can yield financial benefits. Concurrently, research has accorded much less attention to the impact of ESG performance on brand value, which can be identified as an indicator of consumer perception. This study, based on data from 26 global corporations between 2012 and 2021, demonstrates that efforts in the areas of environmental and social responsibility have a positive impact on consumer perception, which translates into increased brand value. Nevertheless, such a relationship was not found in case of the governance component.

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.

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.

Corporate social responsibility (CSR) is an important concept of modern economic theory. In the last few decades, it has become an increasingly popular marketing tool used by companies. Consumers too want to see more CSR activities, especially those focused on environmental protection. The petroleum industry produces both toxic and non-toxic waste at almost all stages of production. While petroleum companies satisfy market demand, they also want to meet consumers’ moral and ethical demands. In this light, CSR has become vital for the development of industry. This paper looks at CSR in the petroleum industry, and its effect on customer satisfaction and subsequently toward the customer repurchase intention in Malaysia. The starting point of this paper is the Stakeholder Theory. It then examines CSR endeavors within the oil and gas sector and its link to customer repurchase intentions. It also looks at the established hypotheses between the activities of CSR (Economic Responsibility, Legal Responsibility, Ethical Responsibility, Philanthropic Responsibility), customer satisfaction and repurchase intention. This paper aims to learn about the customer’s sense of fulfilment with the CSR activities, and what could be the reaction base on the customer’s expectation.