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This study aims to understand the relationship between social audit (SA) and sustainable corporate social responsibility (SCSR). Furthermore, this study will investigate the mediating effect of corporate social innovation (CSI) on the relationship between SA and SCSR and the moderating impact of community participation (CP) on the relationship between CSI and SCSR.

This research was conducted in Odisha, a state in India, with 448 respondents and a response rate of 89%. The convenience sampling technique was used, and questionnaires were prepared in English and translated into regional languages during data collection. Psychological separation and Harman’s single-factor test were used to avoid common method bias. Exploratory factor analysis and confirmatory factor analysis were performed step by step to validate the proposed model.

The current study indicates that SA positively impacts SCSR. Findings from the analysis show that CSI partially mediates the relationship between SA and SCSR. Furthermore, this study indicates that CP moderates the relationship between CSI and SCSR.

This study is one of its kind concerning the variables considered, and it can work as a stepping stone for upgrading the delivery mechanism for corporate social responsibility (CSR) programs, which can solve the fundamental problems faced in society more effectively. It will provide new paths for future researchers to study in the area of audit and CSR.

This study investigates the impact of perceived inclusion among healthcare employees on intrinsic motivation and its subsequent effects on work engagement and stress levels. Drawing from multiple theoretical frameworks, the study hypothesizes the following: (a) perceived inclusion positively influences employees' intrinsic motivation, and (b) perceived inclusion and intrinsic motivation serve as resources that enhance employee well-being by promoting work engagement and reducing stress.

Data were collected from 407 healthcare workers across the European Union. The research objectives were achieved through statistical analysis of the gathered responses.

The results indicate a positive relationship between perceived inclusion and intrinsic motivation. Importantly, both perceived inclusion and intrinsic motivation emerged as significant predictors of work engagement. Additionally, perceived inclusion was found to have a negative association with stress levels, underscoring its importance in healthcare management.

The study is subject to certain limitations, including the cross-sectional design and reliance on self-reported data, which may affect the generalizability of the findings.

The findings highlight the importance of fostering perceived inclusion and intrinsic motivation among healthcare employees to enhance work engagement and reduce stress, thus offering valuable insights for healthcare management practices.

This study contributes to the existing literature by examining the complex interplay between perceived inclusion, intrinsic motivation, work engagement and stress within the healthcare sector. It also identifies avenues for future research in this area.

The purpose of this study is to investigate the relationship between work-life balance and the mental health of Indian managers and to explore the moderating role of emotional intelligence (EI) and gender.

Work-life balance scale (Hayman 2005), Mental Health Inventory (Viet and Ware, 1983) and EI scale (Wong and Law, 2002) were administered to 202 (102 males and 100 females) Indian managers. Based on the Conservation of Resource theory, a theoretical model has been designed and hypotheses were tested by descriptive, correlation and moderation analysis.

The results of this study indicated that work-life balance is positively correlated with psychological well-being and mental health, while negatively correlated with the psychological distress of managers. EI has emerged as a potential moderator that positively influences the relationship between work-life balance and the mental health of managers. At the same time, gender did not show any moderating effect.

This research has theoretical, practical as well as social implications.

This study is aligned with SDG 3 and SDG 5 of the UN Sustainable Development Goals 2023. This paper provides valuable inputs in promoting mental health at the workplace and formulating gender-neutral work-life balance policies and programs in Indian organizations.

This study is aligned with SDG 3 (Health and well-being) and SDG 5 (Gender equality) of the UN Sustainable Development Goals 2023.

This study is an empirical research paper backed by a sound theoretical framework, which addresses the work-life balance and mental health issues of managers and highlights the positive role of EI in managing their personal and professional lives in a low gender-egalitarian Indian work–family culture.

This research investigates the feasibility, benefits and challenges of environmental sustainability reporting by Small- and Medium-Sized Enterprises (SMEs).

The authors develop an abridged SME environmental sustainability reporting framework based on the environmental aspects of the Global Reporting Initiative (GRI) Standards for Sustainability Reporting. The authors collect the views of 203 SME accounting practitioners on our proposed reporting framework using a survey questionnaire.

The authors find that the greatest perceived benefit for firms adopting environmental sustainability reporting is that it leads to an improvement in company image. Lack of knowledge, resources and data capturing tools impede implementation of environmental sustainability reporting for both SMEs and accounting practitioners. While SMEs are not yet required to implement environmental sustainability reporting, the research discusses implications for policy makers and practitioners for adopting environmental sustainability reporting in the SME context.

The main limitation of this study is that environmental sustainability reporting for SMEs is in its infancy. A longitudinal survey, or re-examining this survey over time, could be beneficial to assess the long-term benefits and costs of implementing sustainability reporting.

The findings of this study have practical implications for the future development of SME environmental sustainability reporting in the EU and for regulators considering sustainability reporting regulations with a specific focus on SMEs.

The study reconstructs the GRI environmental guidelines into a framework for SMEs and provides empirical evidence on the accountant’s sustainability reporting role.