“…We find that from a company perspective, the following aspects can be divided into internal issues and external issues. As internal issues, previous research has focused on: - Employment and the role of organisation citizenship behaviour in embedding sustainability (Boiral, 2009; Testa, Boiral, & Heras‐Saizarbitoria, 2018; Testa, Todaro, Gusmerotti, & Frey, 2020);
- Managerial and board issues in defining CSR policies (Zaid, Abuhijleh, & Pucheta‐Martínez, 2020);
- Cultural factors for enhancing sustainable development (Baumgartner, 2014; Sannino, Lucchese, Zampone, & Lombardi, 2020).
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