In this paper, the authors examine the impact of corporate governance mechanisms on corporate social responsibility (CSR) disclosure in European and Anglo-Saxon contexts. The study is based on 324 Anglo-Saxon listed corporations and 310 European listed corporations for 11 years from 2006 to 2016 (6813 year-observations). The regression analysis shows that board gender and board age affect CSR disclosure. This study also finds that CEO duality negatively affects CSR disclosure in both contexts. Finally, the study found that the existence of a CSR committee and CSR experts positively affect CSR disclosure in both contexts.

Objective: The study investigates the relationship between CSR and corporate reputation, given the trend of companies integrating CSR to meet stakeholders’ expectations and enhance reputation. Theoretical Framework: The study employs stakeholder theory to emphasize positive stakeholder relationships' impact on corporate reputation, the institutional approach advocating strategic societal engagement, signal theory highlighting CSR's role in signaling commitment to stakeholders, and legitimacy theory emphasizing active CSR participation to maintain societal legitimacy. Method: We use a panel data model on a sample of the world's most admired companies between 2015 and 2019. The proxy considered for corporate reputation includes eight firms’ attributes. Results and Discussion: Findings provide the positive relationship between CSR and corporate reputation firstly the stakeholders’ theory which suggests that companies engage in CSR in order to improve their image and meet stakeholders’ expectations suggesting that ethical CSR practices can create a belief that the organization upholds ethical standards and cares about the well-being of society, which, therefore, positively influences corporate reputation. Research Implications: The study has direct implications for academia and business, emphasizing CSR’s importance in enhancing corporate reputation, urging transparent implementation of CSR initiatives, and highlighting competitive advantages associated with responsible business practices. Originality/Value: The study provides novel insights into the relationship between CSR commitment and corporate reputation by employing a comprehensive corporate reputation proxy and a panel data model analysis of globally renowned companies across various industries. It offers new insights into CEO motivations for CSR adoption.

This study examines whether firm-level digital transformation capability (DTC) is associated with stronger operational resilience and whether governance structures condition this relationship. Operational resilience is treated here as a business-sustainability dimension based on continuity and stability of operating outcomes, not as a broad measure of environmental, social, and governance (ESG), environmental, or social sustainability performance. Using an international firm-year panel that combines standardized financial data with disclosure-based measures of implemented digital practices and governance architecture, the analysis provides observational evidence on the role of DTC in strengthening firm adaptability. In the controlled fixed-effects models, DTC is positively associated with the sales resilience ratio (SRR) (β = 0.071) and the cash-flow stability index (CFSI) (β = 0.058); an interquartile increase in DTC corresponds to approximately 0.024 in SRR and 0.019 in CFSI, or roughly 16% and 10% of their sample standard deviations. The association is stronger in firms with stronger internal oversight, auditable review mechanisms, and external ecosystem monitoring. Mechanism analyses point to supply flexibility and data visibility as plausible transmission paths, while additional tests address reproducibility, disclosure-intensity bias, construct validity, alternative governance specifications, placebo timing, restricted-shock logic, and measurement boundaries. Overall, the findings provide evidence consistent with a contingent and observational association between DTC and operational resilience when digital capabilities are embedded within accountable governance frameworks.