CSR 4.0: Participatory Communication in the Digital Age

The Role of Digital Innovations in Driving Meaningful Social Change for Businesses and Society

A Digital CSR Transformation Framework (DCTF) is developed that explains how digital technologies enhance CSR effectiveness through greater transparency, stakeholder integration, and scalable impact.

Navigating polarized climate: how US corporations integrate corporate social responsibility in annual reports

This study seeks to address how multinational companies in the United States foster and navigate corporate social responsibility (CSR) communication in the age of polarization. By integrating the frameworks of institutional theory and stakeholder theory, the study explores how US companies articulate their underlying CSR values to financial stakeholders in the landscape of sociopolitical polarization, where the ideal form of dialogic communication may no longer hold efficacy in upholding democratic processes. The study conducts an open-ended thematic analysis of the most recent annual reports of the top 50 Fortune 500 companies. It identifies the frames with which companies integrate their underlying values for CSR – specifically the environmental responsibilities and diversity, equity and inclusion initiatives – in their articulations of business operations. The findings reveal that the company articulations are characterized by a mixture of paradoxical tensions among frames that embody both active involvement (proactive/prominent) and avoidance (reserved/abstract) regarding relevant initiatives. These occur at the macro-level (beyond company) and micro-level (within company) in terms of the scope of stakeholder reach. A qualitative analysis of each frame suggests that company narratives and their CSR values may be vulnerable to the polarization of financial stakeholders and the influence of governmental institutions. The study moves beyond the convergent dynamics of CSR communication highlighted in the frameworks of institutional and stakeholder theories to reveal growing divergences, dialectical tensions and dissensus-oriented communication in contemporary polarized CSR narratives. Moreover, message framing is found to be a significant strategic means by which companies embrace contentious discourses in a polarized climate. Theoretical and practical implications are discussed for future studies and management practices.

The role of digital transformation in corporate governance: a systematic literature review

This study investigates the role of digital transformation (DT) in corporate governance (CG) by analysing 50 articles selected using PRISMA guidelines from the Web of Science (WOS) database. Although the findings are fragmented, most studies suggest that digital technologies can enhance transparency, strengthen internal control functions, and support decision-making processes. However, the literature also highlights emerging tensions, such as ethical risks, legal limitations, and organisational barriers that may compromise the full benefits of digitalisation in CG. The study offers practical implications for board members and managers, highlighting the need for greater digital literacy and ethical awareness. It also provides policy implications, suggesting that effective implementation of DT in CG requires not only new rules but also strengthened institutional capacity, improved regulatory literacy, and clear frameworks to balance technological innovation with accountability. This study highlights the tension between transparency and new forms of digital opacity. Furthermore, the analysis calls for a reconsideration of the boundaries of traditional “agency” relationships, showing how DT may transform traditional monitoring into a system in which human oversight and digital tools coexist and interact.

Corporate Social Responsibility as a Strategic Capability: An Integrative Review of Its Impact on Performance Management

Model of Corporate Social Responsibility Based on Transparency in the Digital Ecosystem of Bank Resalat Using Meta-Synthesis

This study aims to design a Corporate Social Responsibility (CSR) model based on transparency within the digital ecosystem of Bank Resalat. The primary objective is to identify the key components and subcomponents necessary for a transparent CSR approach, emphasizing the digital platforms and social media's role in fostering trust. To achieve this, a meta-synthesis method is applied, analyzing scholarly articles published between 2000 and 2025, sourced from reputable academic databases such as ProQuest, Web of Science, Emerald, and Elsevier. Data collection involves systematic elimination sampling and content analysis of 34 selected studies. The PEISMA framework is utilized for coding and categorizing these components. The results highlight several critical components of transparency in CSR, including digital reporting, stakeholder interaction, protection of customer data, digital education, and the use of new technologies for transparency. These findings emphasize the importance of digital transparency in enhancing trust and brand loyalty, positioning Bank Resalat as a leader in digital banking. The study concludes that a structured CSR model based on transparency can guide banks in effectively engaging with their communities, thereby improving their brand perception and performance.

What Drives CSR for Sustainable Development in a Transition Economy? Evidence from Vietnam

This study used an institutional perspective to analyze corporate social responsibility (CSR) practices in Vietnam, which is a developing country with institutional voids and competing normative systems. Data were collected using a survey of 463 managers of 463 Vietnamese companies. Then, a PLS-SEM model was used to assess the roles of individual-level (IND) variables and the organizational context (ORG) in CSR, as well as the influence of the external social context (EXT). The results showed that ORG is the internal factor most strongly associated with CSR (β = 0.258; p < 0.001). IND exhibits a weak negative association with CSR (β = −0.074; p = 0.033), contrary to theoretical expectations. EXT positively moderates the IND–CSR relationship, with governance and tradition being more significant than modernity. The implications suggest that CSR in transition economies may be hybrid and that there is an institutional hierarchy.