Despite the substantial attention given to pro-environmental behavior (PEB) by academicians, practitioners, and policymakers, few studies have investigated how employee-perceived corporate social responsibility (CSR) affects employees’ PEB. Moreover, though the concept of PEB has been found to elicit a wide range of positive benefits for employee behaviors and attitudes, it has rarely been applied to the context of the manufacturing sector. Underpinned by the social identity theory (SIT) and the attitude-behavior-context (ABC) theory, the present study investigates the impact of employee-perceived CSR on employees’ PEB through the moderating roles of employee–CSR skepticism and employee–CSR authenticity. The convenience sampling technique was used to select employees from Pakistani manufacturing firms to participate in the study’s survey. Analysis results of data from 235 respondents across 115 manufacturing firms suggest that employee-perceived CSR positively drives employees’ PEB. In addition, the findings offer valuable insights on employee–CSR skepticism and employee–CSR authenticity. Specifically, CSR skepticism weakens the link between perceived CSR and PEB, while CSR authenticity strengthens this link. By providing implications and limitations, the present study discusses that organizations can convey the message of their credible, genuine, and authentic CSR efforts to their employees for social, economic, and environmental wellbeing. The study’s discussions and conclusions are presented.

This study explores the pivotal role of financial technology (FinTech) in the performance of Islamic banks and financial institutions, considering both challenges and opportunities encountered during the pandemic-induced market disruptions. Amid lockdowns and economic uncertainties, the study delves into the strategies adopted by several countries, with a particular emphasis on Gulf Cooperation Council (GCC) countries, along with Jordan, Indonesia, Malaysia, and Pakistan, underscoring the importance of technological innovation in fostering a dynamic Islamic finance sector. Utilizing a data analysis approach, the study assesses the impact of heightened digitalization and the integration of FinTech on the resilience of the Islamic finance industry within an inherently volatile environment, marked by challenges during pre and post pandemics. The findings reveal that the adoption of FinTech fortifies the industry’s resilience and unveils novel growth prospects. However, the study also identifies potential avenues for expansion, particularly in Sukuk issuance, through the implementation of regulatory guidelines and faster adoption. The research underscores the transformative influence of financial technology reforms on the growth trajectory of Islamic banks. In light of the superior performance of Islamic banking in selected domains, this study advocates for a paradigm shift within the industry, encouraging the robust development of FinTech solutions to enhance its global market presence. AcknowledgmentThe authors would like to acknowledge that this research work was partially financed by Kingdom University, Bahrain from the research grant number: 2023 - 10 - 012.

The study aims to provide empirical evidence on the impact of corporate social responsibility (CSR) and accounting comparability (AC) on earnings persistence (EP) in listed firms on the Vietnamese stock market. Data were collected from 76 companies that have disclosure financial statements, annual reports, and CSR of companies and listed firms on the Vietnamese stock market in the period from 2014 to 2017. The study used the Generalized Method of Moments (GMM) regression method to evaluate the correlation. We believe that CSR and AC have a positive impact on EP. The study helps to contribute to a review of previous studies on the relationship between CSR disclosure, AC and EP in developing countries. The study points out some policy implications for regulators and firms on transparency in an information disclosure to increase AC and CSR on the basis of maintaining EP.