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The purpose of this article is to identify the role of cloud computing services in business continuity and disaster recovery plans and delineate responsibilities for their execution. In recent times, there has been a huge upsurge in the usage of cloud service models such as infrastructure-as-a-service, platform-as-a-service, software-as-a-service and disaster recovery-as-a-service. However, in case of an emergency event or during contract negotiations, a question might arise as to who should be accountable and responsible for the content and execution of recovery plans. The main stakeholders in this scenario are cloud service providers and cloud consumers.

After a review of academic articles, standards, guidelines and vendor documentation, a proposal for assigning accountability and responsibility for business continuity and disaster recovery plans is presented, based on the RACI (responsible, accountable, consulted and informed) matrix. In this regard, a critical information infrastructure protection plan, a disaster recovery plan, an information systems contingency plan and a business continuity plan have been elaborated on in the article.

RACI matrices are presented for three general cloud service models and for three DRaaS models (managed, assisted and self-service). Accountability and responsibilities depend on the deployed cloud service model and the roles of cloud service providers and cloud consumers.

The proposed model for accountability and responsibility assignment provides a guideline for the allocation of responsibilities to roles not only during recovery but also during contract negotiations between cloud service providers and cloud consumers. By delving into business continuity and disaster recovery processes and activities, similar yet nuanced RACI matrices should be developed, as presented in this paper. They need to be customised for the specific context.

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the role of gender in CSR activities and Islamic bank clientele is evaluated.

Throughout February and March 2022, 410 clients of Islamic banks in Somalia were surveyed using a questionnaire. The partial least squares approach and the structural equation model are applied to examine the data.

Findings indicate that all variables of CSR activities, such as social product, social legal, social needs, social environment and social employees’ responsibility, are influential and significant predictors of trust in Islamic banks in Somalia. Gender inequalities moderate the relationship between social product, social needs, social environment, social employee and trust. Conversely, only social legal responsibility was unaffected by gender differences in Somalia regarding people’s trust in Islamic banks.

A sample from a developing country such as Somalia is useful for shedding light on the outcomes of consumers’ perceptions of and trust in businesses’ CSR in the developing world. Furthermore, this study contributes to knowledge regarding CSR and how it can help the Islamic banking industry. Its findings will be useful to policymakers and regulatory bodies in the banking industry in their efforts to improve CSR.

To the best of the authors’ knowledge, this study is the first empirical investigation of its kind about the understudied relationship among customer trust, CSR efforts and gender in Somalia context. Furthermore, it investigates how gender specifically moderates CSR in the Islamic banking sector in a developing country.

The primary objective of this study was to understand the impact of Corporate Social Responsibility on Employee Green Behavior, examining the mediating role played by Green Human Resource Management Practices and the moderating influence of Employee Green Culture.

To accomplish this, a careful research approach was taken, using a thoughtfully designed random sampling method to encompass 300 banking employees, ensuring a robust representation of the diverse workforce in the banking sector.

The empirical findings identified green human resource management practices as a pivotal mediator and employee green culture as a significant moderator. It elucidated how the strategic implementation of green human resource management practices can act as an amplifier, strengthening the positive effects of corporate social responsibility on employee green behavior. This insight underscores the strategic importance of aligning human resource practices with sustainability goals to further enhance the environmental consciousness of employees. It was revealed that the presence of a nurturing organizational culture, one that encourages and supports environmentally responsible behaviors can significantly bolster the association between corporate social responsibility and green behavior among employees.

These findings underscore the essential role of organizational culture as a catalyst for the successful implementation of corporate social responsibility initiatives and the cultivation of a sustainable corporate ethos. This comprehensive research underscores the profound significance of corporate social responsibility, green human resource management practices and employee green culture in fostering and promoting environmentally responsible behaviors within the banking industry. These findings hold substantial implications not only for businesses but also for policymakers.

Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.

This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.

The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.

Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.

While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.

Considering rapid digitalization development, this study examines the impacts of digital technology innovation on social responsibility in platform enterprises.

The study applies the event study method and cross-sectional regression analysis, taking 168 digital technology innovations for social responsibility issued by 88 listed platform enterprises from 2011 to 2022 to study the impact of digital technology innovations for social responsibility announcements of different announcement content and platform attributes on the stock market value of platform enterprises.

The results show that, first, the positive stock market reaction is produced on the same day as the digital technology innovation announcement. Second, the announcement of the platform’s public social responsibility and the announcement of co-innovation and radical innovation bring more positive stock market reactions. In addition, the announcements mentioned above issued by trading platforms bring more positive stock market reactions. Finally, the social responsibility attribution characteristics of the announcement did not have a significant differentiated impact on the stock market reaction.

Most scholars have studied digital technology innovation for social responsibility through modeling rather than second-hand data to empirically examine. This study uses second-hand data with the instrumental stakeholder theory to provide a new research perspective on platform social responsibility. In addition, in order to explore the different impacts of digital technology innovation on social responsibility, this study has classified digital technology innovation for social responsibility according to its social responsibility and digital technology innovation characteristics.

This study aims to investigate the factors influencing the social responsibility performance of Belt and Road Initiative (BRI) megaprojects. Specifically, it examines the role of isomorphic pressures and the joint influence of perceived benefits and top management support on megaproject social responsibility performance (MSRP).

Drawing from institutional theory, social exchange theory, and top management literature, this study established a conceptual model featuring eleven hypotheses. Subsequently, a questionnaire survey was administered to collect data from 238 actively engaged participants in BRI megaprojects. Structural Equation Modelling was utilised to analyse the data.

The empirical findings indicate that mimetic and coercive pressures positively influence MSRP. Perceived benefits and top management support significantly enhance MSRP. Moreover, perceived benefits and top management support partially mediate the effects of coercive and mimetic pressures. However, when it comes to normative pressures, their impact on MSRP is solely channelled through the support of top management.

This study is one of the early endeavours to explore the factors influencing the social responsibility performance of BRI megaprojects. It sheds light on the interplay between external pressures and internal factors in shaping social responsibility efforts in these projects. These findings are of particular significance for BRI actors and stakeholders, offering guidance for enhancing social responsibility strategies within the context of BRI megaprojects.

The issue of responsibility and accountability is central to the development of New Ways of Working (NWW), and has also been central to the concerns that members of some professions have expressed about it. Clarity about who is responsible for what, and who is accountable to whom, is particularly important when there are new types of worker roles in the team, and when existing workers are working in a different way or extending their role. NWW emphasises the appropriate distribution of responsibility and team decision‐making, which together are designed to promote patient safety. Distributing responsibility and accountability does not mean diluting or diffusing it; this model supports all workers being responsible for the standards of their own practice, and moves away from the ill‐defined, and perhaps unrealistic, notion of the doctor being ultimately responsible for all patients.The National Workforce Programme has worked with a wide range of stakeholders, including professional regulators and employers, to produce guidance on responsibility and accountability. This guidance is currently in draft form and will be published on the New Ways of Working website (www.newwaysofworking.org.uk) as soon as the final version is published.

An ever‐increasing number of companies are recognising the reputational risks and opportunities that corporate responsibility brings, and for these companies aligning corporate behaviour with stakeholder expectations is an ongoing business priority. Communication, however, often remains the missing link in the practice of corporate responsibility. The information requirements of a range of opinion leader and mass stakeholder audiences are not currently being satisfied by many companies, so they are not getting full credit for their responsible corporate behaviour. Of course, there are specific challenges in communicating corporate responsibility – including scepticism towards company messages and potentially hostile reactions from the media, campaign groups and others. The diverse information requirements of different stakeholder groups also present special communication challenges, and these requirements are examined in turn. Using MORI’s British opinion research to illustrate the case, this paper first examines communication to opinion leader audiences (such as legislators, business press, investors and non‐governmental organisations), and in particular the opportunities and limitations of the social report. It then goes on to address communication of corporate responsibility to the general public and the need to trigger wider consumer engagement in this topic. Lastly, it covers the communication opportunity presented by companies’ own employees and the internal communication challenges surrounding corporate responsibility. The paper suggests, in conclusion, that effective communication of corporate responsibility depends on a clear strategy which evaluates both the opportunities and the risks to the brand, and which tailors messages to different stakeholder groups. It calls for a coordinated approach, which ideally embeds corporate responsibility messages into mainstream communications. The paper also identifies internal communication as an under‐utilised and potentially powerful channel for enhancing a company’s reputation for responsibility among its key stakeholders.

This chapter considers the place of responsibility in confronting ecological sustainability and social equity problems in the food system. We present two illustrations addressing the following question: In what ways does responsibility present a way to close the metabolic rift in line with the vision of the global food sovereignty movement? First, using the example of Metro-Vancouver in Canada, we consider the ways in which urban people claim responsibility for land protection through the concept of urban agrarianism, defined as an urban ethic of care for foodlands, with an associated responsibility to exercise solidarity with those who cultivate and harvest food. Second, we discuss how deepening relational responsibility in legal and regulatory frameworks might hold the corporate food regime accountable in the Canadian context to address their role in and responsibility for mitigating an increasingly risky world, as evidenced by the COVID-19 pandemic. We argue that the responsibility of urban people to mobilise in solidarity with food movements, and against the corporate food regime in particular, will play a critical role in supporting the transition to sustainable and just food systems. This applies both to finding new ways to claim responsibility for this transition and to hold those actors that have disproportionately benefitted from the corporate food regime responsible. Such a reworking of responsibility is especially necessary as the context for food systems change becomes increasingly urbanised and risky.