Corporate Social Responsibility, Corporate Sustainability Reporting, ISO 26000 and Corporate Green Performance: A Conceptual Paper

This study aims to conceptualise the linkage between corporate social responsibility (CSR), corporate sustainability reporting, ISO 26000, and corporate green performance in the manufacturing sector of Malaysia. This study significantly contributes by providing an understanding that implementation of societal and environmental-friendly practises enhances corporate reputation, reduces costs by minimising waste, reduces environmental and social risks, and improves corporate productivity and managerial credibility. The main data sources for this study are research articles published from 2000 to 2020 in different databases. The findings revealed that CSR, corporate sustainability reporting, and ISO 26000 positively linked with corporate green performance. The results confirm that CSR, corporate sustainability reporting, and ISO 26000 not only improve business performance but also ensure that organisational operations do not degrade the environment. Moreover, this study helps managers and practitioners realise the importance of sustainable practises, which have a tremendous ability to solve environmental and social issues as well as improve business performance.