Mujtaba Momin Momin

1 Introduction The evolving global business landscape compels firms to integrate economic performance with social and environmental responsibility. In the European Union, regulatory pressures like the Corporate Sustainability Reporting Directive (CSRD) and Sustainable Finance Disclosure Regulation (SFDR), alongside growing stakeholder expectations, drive firms to embed corporate social responsibility (CSR) into core strategies (European Commission 2021).

References , , , and . 2022. “Green HR Practices and Environmental Performance: The Mediating Mechanism of Employee Outcomes and Moderating Role of Environmental Values.” Frontiers in Environmental Science 10: 1001100. https://doi.org/10.3389/fenvs.2022.1001100. , , , and . 2025. “Driving Circular Economy Progress Through Eco-Innovations and Greener Enablers: A Potent Mechanism for Environmental Management and Sustainability.” Management of Environmental Quality 36: 1451–1477.