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Previous literature has identified human resources as a key source of competitive advantage in organizations of all sizes. However, Small and Medium-sized Enterprises (SMEs) face difficulty in comprehensively implementing all recommended Human Resource Management (HRM) functions. In this study, we shed light on the field of HRM in SMEs by focusing on the context of Greek Small and Medium-sized Hotels (SMHs), which represent a dominant private sector employer across the country.

Using a fuzzy-set qualitative comparative analysis (fsQCA) and 34 in-depth interviews with SMHs' owners/managers, we explore the HRM conditions leading to high levels of performance, while taking into consideration the influence of internal key determinants.

We uncover three alternative successful HRM strategies that maximize business performance, namely the Compensation-based performers, the HRM developers and the HRM investors. Each strategy fits discreet organizational characteristics related to company size, ownership type and organizational structure.

To the best of the authors' knowledge this is among the first empirical studies that examine different and equifinal performance-enhancing configurations of HRM practices in SMHs.

This study aims to examine the impact of firm-level corporate social responsibility (CSR) governance characteristics on the extent, quality and comprehensiveness of CSR reporting of Pakistani listed enterprises.

This study used content analysis of corporate annual reports and stand-alone CSR reports available on corporate websites in 2021 to identify CSR-related governance features and to calculate CSR reporting scores. Multivariate regression is used to test relationships. In addition, the analysis tested the moderating role of profitability in these relationships.

Firm-level CSR governance characteristics contribute to the extent, quality and comprehensiveness of CSR reporting in a developing country. Further, results confirm that profitability moderates the relationship between CSR governance and the extent and comprehensiveness of CSR reporting.

This study employed cross-sectional data and focused on a single developing country. Future studies might include a cross-national sample and longitudinal data to demonstrate the broader relevance of these findings. The outcomes of this study are restricted to CSR disclosures based on CSR reports and annual reports. Future research may examine additional corporate communication channels, such as websites and social media platforms.

This research validates the important role of CSR governance mechanisms as a driver of comprehensive CSR reporting. Business leaders and policymakers can facilitate improved corporate reporting by requiring companies to implement CSR-related governance mechanisms.

This is the first study to test the influence of firm-level CSR governance mechanisms in promoting the quantity, quality and comprehensiveness of CSR reporting in a developing country.