Employees' behavior and corporate social responsibility (CSR) can affect firms’ profitability and increase the corporate economic burden. This current research endeavors to explore how business firms navigate employees' technology-driven behavior and CSR sustainable practices for tax avoidance to affect firms’ performance. This study examines how CSR sustainable practices moderate the relationship between employees' behavior and tax avoidance to achieve sustainable business performance. The study incorporated the Maximum Likelihood Estimator (MLE) for the purpose of data analysis using the structural equation modeling (SEM) technique that is suitable for this sample size. The study’s target population is employees of small and medium enterprises located in Pakistan. The study has drawn a sample of employees and applied a convenience sampling technique. The findings show that tax avoidance, employee behavior, and corporate social responsibility positively affect business firms’ performance. The results further indicate that sustainable CSR practices significantly moderate tax avoidance’s effect on business firms’ performance. However, there is no condition to identify the relationship between employee behavior and firm performance. In theory, this research contributes to the corporate strategy literature by answering how corporate social responsibility sustainable practices mediate the relationship between tax avoidance, employees' behavior, and sustainable business performance. It shows that socially responsible organizations will engage less in tax avoidance behaviors. The results exhibit that the study provides a systematic, holistic framework to attain sustainable firms’ performance. The findings' generalizability offers future direction with helpful insights for business managers and policymakers.

Cross-cultural exchanges among the locals and the tourists have been beneficial in terms of social value creation and sustainability. The present study has examined the role of cultural tourism and social entrepreneurship on social value creation and environmental sustainability. The study has drawn a sample through a non-probabilistic convenience sampling method for desired data collection, as investigators approached tourists visiting the tourism destinations. The study reports data received with the help of tourists visiting cultural heritage in the Gilgit-Baltistan region of Pakistan. The study has employed the PLS_SEM approach for analysis purposes to draw the results. The findings showed a significant relationship between cultural tourism, environmental sustainability, and social value creation that significantly predicts environmental sustainability. The results revealed a significant positive association between social entrepreneurship, social value creation, and environmental sustainability. Besides, results showed that social value creation mediates the relationship between cultural tourism and environmental sustainability and social entrepreneurship and environmental sustainability. The study’s findings climax the importance of cross-cultural interactions that enriches the cultural understanding and gives new perspectives to the existing cultural traditions. Pursuing environmental sustainability through social value creation requires an excellent combination of the administrative and political collaborative strategy that integrates cultural tourism and social entrepreneurship in tourist destination development and aims to attain improved tourist attractions. Besides, this research identifies a significant effect of cultural tourism on environmental sustainability. However, the relationship between tourism and environmental sustainability is bidirectional. It might provide direction for further study. The findings deliver valuable insight into global cultural tourism and social entrepreneurship activities that provide tourism destinations for community development. This investigation produces a systematic and holistic research framework to help explore the influence of cultural tourism and social value creation on the environmental sustainability at tourism destinations. The generalizability of the findings supplies helpful directions for future research on environmental sustainability related to social entrepreneurship and cultural tourism that leads to social value creation.