“…Given the importance of sustainable ICSR practice, studies have been conducted from the perspectives of developed and developing countries, e.g., ( Chen and Hung-Baesecke, 2014 ; Duthler and Dhanesh, 2018b ; Hameed et al., 2016a ; Huber and Schormair, 2021 ; Obeidat et al., 2018a ). Including different organizations like service and manufacturing industries, ( Jie and Hasan, 2018 ; Karaman et al., 2021 ; Kim and Scullion, 2013 ; Kim et al., 2018 ). However, researchers have not reached a conclusion about the precise determinants of performance sustainability in medium-sized manufacturing companies ( Aftab et al., 2021 ; Li et al., 2021a ; Sendlhofer, 2020 ).…”