It can be said that business ethics are integrated into companies through Corporate Social Responsibility (CSR), which cannot be defined in a single way, nor has its concept remained unchanged since its appearance in the business world. The contributions made in the field of research have been evolving towards models and theories that are more in line with principles that consider a plurality of stakeholders, from utilitarian or shareholder-centered approaches to others that are more integrative; the consideration of the demands and requirements of stakeholders, and the institutional drive through the establishment of regulatory frameworks aimed at providing conceptual frameworks of reference and indicators that make it possible to manage and make decisions taking into account the ethical dimension of problems or conflicts, are decisive. In this area, the objectives of sustainable development as part of Agenda 2030 are particularly relevant and are providing a boost to innovations aimed at improving the environment and the rational use of resources. This paper attempts to gather the main conceptual contributions on the situation and evolution of CSR, providing insights regarding future CSR studies, its objectives, and goals which, together with the interests and positions of the stakeholders from different perspectives, raises the possibility of analyzing CSR from different points of view, giving rise to different theories that try to serve as a framework for the study of CSR.

In the context of universities' commitment to the Sustainable Development Goals (SDGs), the paper aims to analyse the factors that influence the degree of information disclosure related to the economic, social, and environmental (ESE) aspects of SDGs. Based on a content analysis of the annual and/or sustainability reports for 2021 and the websites of the top 200 universities in the Shanghai ranking, the results show that the volume of ESE disclosures at universities is associated with gender diversity in the governance team, stakeholder commitment and position in academic and environmental rankings. By taking entities that are global benchmarks, the results make practical and managerial contributions. First, they can serve as a guide to setting policy frameworks for institutions to create procedures to develop their SDG‐compliant actions. Second, the promotion of women's participation on the board and the active presence of stakeholders favour universities' information disclosure policies. Third, the results show that the efforts towards disclosure at the top universities in both academic and environmental rankings are related to legitimising their actions and meeting stakeholders' demands. In addition, this study proposes the development of an index that could help improve the ESE information disclosed by universities, which is currently low, yet some aspects of it, such as economic aspects, are barely covered but essential to ensure sustainability. Finally, the proposed indicators can also serve as a guide for governing bodies' management of SDG‐related aspects.

Artificial Intelligence (AI) has gained attention in tourism, which requires its sustainability. Our study focuses on a bibliometric analysis of AI in sustainable tourism using 174 manuscripts from 2000 to 2022. One of the main findings is that 'intelligence' appears frequently, followed by related terms such as work, performance, resources, sustainability, impact, optimization and management. There is no previous evidence on AI in the context of sustainable tourism to explain how public managers or politicians design public policies to create and improve resource efficiency. La Inteligencia Artificial (IA) ha ganado atención en el turismo, que requiere su sostenibilidad. Nuestro estudio se centra en un análisis bibliométrico de la IA en el turismo sostenible utilizando 174 manuscritos de 2000 a 2022. Una de las principales conclusiones es que "inteligencia" aparece con frecuencia, seguida de términos relacionados como trabajo, rendimiento, recursos, sostenibilidad, impacto, optimización y gestión. No existen pruebas previas sobre la IA en el contexto del turismo sostenible que expliquen cómo los gestores públicos o los políticos diseñan políticas públicas para crear y mejorar la eficiencia de los recursos.

Corporate philanthropy, as an expression of commitment to the common good, can contribute to the creation of social value in companies. This corporate philanthropy can be managed in various ways. The choice of how to channel corporate philanthropy could be, in accordance with stakeholder theory, the result of companies’ interactions with key stakeholders and, in accordance with the theory of signaling, a signal that companies use to respond to their demands. This approach contributes to the literature on bottom-up initiatives (stakeholder–managers) as opposed to top-down strategies (board–stakeholders) in relation to corporate social responsibility, which is becoming increasingly important in a society where networks of communication, cooperation and interaction are established. To this end, a study was conducted on 221 European companies indexed in the Dow Jones Sustainability Indices in the year 2018. The findings have several practical implications: The management of corporate philanthropy should take into account the stakeholders’ requirements, and stakeholders show greater affinity and trust with the company when philanthropy is channeled through foundations. By contrast, donations are not associated with stakeholder attitudes. As a theoretical implication, this paper supports the theories of stakeholders and signaling by explaining the role of philanthropy in the relationship with stakeholders.