This study aims to investigate the influence of corporate social responsibility (CSR) on both financial and non-financial performance in the Pakistani banking sector by applying a quantitative research approach to the primary data from 405 branch managers in the Pakistani banking sector. Both financial and non-financial performance indicators are analyzed in relation to CSR practices. The CB-SEM findings of this study reveal a significant and positive correlation between CSR and both financial and non-financial performance. Our results demonstrate that CSR initiatives contribute to improved financial performance, reputation, and innovation within the sector. These findings confirm the importance of prioritizing social responsibility initiatives to enhance overall performance in the banking industry. This study provides valuable insights into the impact of CSR on performance in the context of the Pakistani banking sector. The research contributes to the existing literature by highlighting the positive relationship between CSR and financial/non-financial performance. The findings underscore the relevance of CSR practices for banks in Pakistan and emphasize the potential benefits of incorporating social responsibility initiatives into their operations. This study serves as a foundation for future research, encouraging further exploration of CSR's role in the banking industry and its implications for sustainable business practices.

The low HDI in Pandalungan is a government-focused development priority, especially in the healthcare sector. The attempts to break the COVID-19 chain must be made to improve the quality of government services in the region. In optimizing the activities, the sub-district leaders play a significant role. There is an appeal to the sub-district leaders to enforce social distance since there is no face-to-face meeting with the appliance assigned. The Camat (a sub-district head) needs to adjust to this situation, so the Camat uses new media to perform his tasks. The COVID-19 pandemic affects several aspects of life, including the style of leadership. Digital leadership has become a model of leadership that is successful during the time of the COVID-19 pandemic. The current study, based on those evaluations, is aimed at assessing the impact of digital leadership on the performance of public services by the sub-district chief Pandalungan. To meet the goal of the study, a qualitative approach is applied. It can be concluded that transformational leadership is oriented towards the organization’s vision and goals, which are outlined in action.

Objective: This study aims to investigate the impact of political connections on financial distress and the firm's cost of debt. Design/Methods/Approach: The research sample is all companies listed on the Indonesia Stock Exchange from 2010 to 2021, with 3072 observations obtained from OSIRIS Database. This study uses a quantitative approach with panel data regression analysis using E-Views 12 software program to test the hypothesis. Findings: The results indicate that political connections significantly adversely affect financial distress, while political connections do not affect the cost of debt. In addition, this study also divides companies based on the nature of their political connections. Companies with political connections from the central government, local government, and the military affect financial distress. Meanwhile, only political connections from executive government employees and political connections from families affect the company's cost of debt. Originality: This research developed the political connection based on its nature to measure the effect of political connection on financial distress and the cost of debt. It extends the previous understanding of the impact of political connections. Policy implication: The findings are relevant for companies and other stakeholders to be more aware and utilize political connections to make better decisions and for the government to develop guidelines for better disclosure of political connections.

This study examines the influence of family control on firm performance, taking into consideration the moderating variable of the proportion of independent commissioners. The sample for this research consists of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2018, with 477 observations. Ordinary Least Squares (OLS) regression analysis and Moderated Regression Analysis (MRA) techniques were employed to test the hypotheses. The findings of this research indicate that family control has a significant negative impact on firm performance. Additionally, it was found that the proportion of independent commissioners significantly weakens the negative influence of family control on firm performance.

Greenwashing is a strategy carried out by companies by presenting an image of good sustainable performance but hiding their actual environmental performance. Greenwashing harms investors and consumers. Therefore, this research will examine mitigation factors that can minimize the occurrence of greenwashing practices. This research method uses a Systematic Literature Review (SLR) with a database sourced from Scopus as many as 21 articles that are relevant to the topic of this study. It is hoped that the final results of this research will be useful in making policies related to greenwashing and as a basis for a development model for researchers related to greenwashing topics in the future.