Author(s): Fatema Ali Kareem
This study promotes Corporate Social Responsibility (CSR) investigation by examining the link between CSR and sustainability. It develops a literature-based model and considers one significant mediating variable that is Corporate Governance (CG). The CSR activities are expected to influence the CG in various settings, particularly in developing nations. Empirical findings, based on a study of 483 employees in a Jordanian SMEs, confirm the relationship between CSR and sustainability; nevertheless, the impact is direct, whereas CG completely mediates this relationship. The results show that the CSR is helping to improve governance practices and the CG that ultimately enhances sustainability. The significance of study stems from its implications for researchers, managers, and policymakers who are engaged in assessing the effect on the CSR-sustainability relationship of intervening variables.