Corporate social responsibility and sustainable development goals in manufacturing firms

Purpose With growing research on environmental ethics and sustainability in the manufacturing sector, the determinants of corporate social responsibility (CSR) towards sustainable development goals (SDGs) remain unexamined in the context of emerging markets. Grounded on stakeholder theory and institutional theory, this study investigates the mediating effects (i.e. digital transformation and circular economy practices) and moderating effects (i.e. stakeholders pressure) on the relationship between corporate social responsibility (CSR) and SDGs in the manufacturing sector. Design/methodology/approach The study was based on data collected from 384 firms, including 135 high-tech and 249 low-tech manufacturing firms, through a structured questionnaire, and analysed using multigroup analysis and fuzzy-set qualitative comparative analysis (fsQCA). Findings The findings show that CSR, digital transformation and circular economy practices significantly influence SDGs in high-tech firms and low-tech manufacturing firms with (p < 0.05). Furthermore, the findings further reveal digital transformation and circular economy practices mediate the relationship between CSR and SDGs. Additionally, we observed that stakeholders pressure moderates the relationship between CSR and SDGs in high- and low-tech manufacturing firms. Originality/value This study examines the interplay between CSR, circular economy practice, stakeholder pressure and SDG in the manufacturing sectors of emerging market. An area important, yet unexplored in the current literature. Through a comparative approach, this study reveals disparities between high-tech and low-tech firms and contributes to theoretical understanding and practical applications in environmental and CSR research.