From the perspective of the corporate life cycle, this study investigates the transmission mechanism of ‘technological innovation-financing constraints-carbon emission reduction’ in energy companies using panel data and mediating models, focusing on listed energy companies from 2014 to 2020. It explores the stage characteristics of this mechanism during different life cycle phases and conducts heterogeneity tests across industries and regions. The results reveal that technological innovation positively influences carbon emission reduction in energy enterprises, demonstrating significant life cycle stage characteristics, specifically more pronounced in mature companies than in growing or declining companies. Financing constraints play a mediating role between technological innovation and carbon reduction, but this is only effective during the growth and maturity stages. Further research shows that the impact of technological innovation on carbon emission reduction and the mediating role of financing constraints exhibit heterogeneity across different stages of the life cycle, industries, and regions. The conclusions of this paper provide references for energy companies in planning rational emission reduction strategies and for government departments in policy-making.

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 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.

This article examines the overseas corporate social responsibility (CSR) patterns of Chinese international contractors (CICs). Adopting an institutional and political economy approach, a unique dataset is constructed with country-specific contents drawn from CSR-related reports and website information of 50 top CICs. This dataset provides a foundation for systematic content analysis of CICs’ overseas CSR practices, revealing that both political legitimacy-seeking and strategic competitiveness-seeking motivations drive CICs’ CSR activities abroad, characterized by the prioritization of customer and community engagement. The findings highlight the coexistence of the exogenous pressures for the national image-building purpose and the endogenous awareness of CSR strategic importance for corporate internationalization. The hybridization of political and economic rationales is presented as the defining feature of CICs’ current overseas CSR patterns, with the balance between them being determined by stakeholder type and internal business needs influenced by corporate internationalization experience.

The main objective of this study is to identify the impact of trust on the construction of corporate value in commerce and services microbusinesses. This work is based on identifying the challenges faced by SMEs (Small and Medium-sized Enterprises), which are conditioned by the type of business and the regulatory and incentive variables that exist in the territory, affecting their permanence and stability in the market and their financial and commercial development. A local study is carried out in Bogotá, Colombia, through a descriptive research project, using a quantitative analysis method (SPSS) to process data obtained from local microbusinesses. As a result, it was observed that trust has a discrete impact on the creation of corporate value, which is created from the use of ICT (Information and Communication Technology). This leads to the recognition that it is necessary to strengthen horizontal networks with suppliers, clients, and similar businesses, as well as vertical networks with entities and public associations, to generate lasting and strong links that increase the competitiveness of these business units in the face of exogenous risks shaped by the social, economic, and cultural characteristics of the territory, which are increasingly conditioned to the use of communication technology.