Linking corporate social responsibility and sustainable development goals: The role of organisational factors in Thailand's industrial sector

To promote sustainable development, it is essential for Corporate Social Responsibility (CSR) practices to align with the Sustainable Development Goals (SDGs), particularly within the industrial sector. This study explores how internal capabilities and external support influence CSR practices and how these factors contribute to achieving the SDGs. It also examines the mediating role of CSR in transforming organisational enablers into sustainability outcomes, based on data from CSR–DIW certified industrial organisations in Thailand. A quantitative approach was employed, involving the online distribution of a structured questionnaire to CSR managers or individuals in similar roles. The survey evaluated 17 indicators across four latent constructs. Structural Equation Modelling (SEM) with LISREL was utilised to test the proposed relationships and to validate the measurement model. The results show that internal support and external capabilities (IF) do not have a statistically significant direct link to SDG achievement (β = 0.08, n.s.). Instead, IF is indirectly connected to SDGs through CSR practices; CSR has a strong positive link with SDG outcomes (β = 0.84, p < .001). The indirect connection via CSR is significant (β = 0.71, p < .001), providing statistical evidence that CSR is the primary mediating mechanism linking organisational capabilities with sustainability performance. The study underscores CSR's strategic significance beyond simple compliance, emphasising its role as a catalyst that directs internal strengths and external influences towards sustainable development. The findings provide both theoretical and practical insights for industry practitioners and policymakers seeking to promote sustainability through responsible business conduct. • Introduces a validated SEM model connecting CSR enablers to SDG outcomes. • Confirms CSR's mediating role between internal and external factors and the SDGs. • Reveals that internal capabilities are more important than external support in CSR effectiveness. • Provides empirical evidence of CSR–SDG linkage from industries in emerging economies. • Provides policy insights for incorporating CSR into national sustainability agendas.