“…Firstly, while many studies have focused on the direct positive impact of ethical leadership on CSR decision-making, only a handful have delved into the mediating mechanisms from the perspectives of organizational culture and intellectual capital. These studies, conducted by Saha et al (2020) , Xuan et al (2019) , and Ullah et al (2019) , shed light on the importance of understanding the role of organizational culture, including organic, ethical, and moral culture, as well as intellectual capital, in the context of ethical leadership and CSR decision-making. However, a comprehensive understanding of this relationship remains limited.…”