Author:  Elias Marwan Affiliation:  Independent Researcher Abstract Corporate Social Responsibility (CSR) has transitioned from a voluntary philanthropic act to a fundamental component of modern business strategy. Mainstream research focusses on CSR's effects on ethics, sustainability, and stakeholder engagement, but the deeper sociological roles of CSR are still not well understood. This article contends that CSR serves not only as a moral obligation but also as a means of c

Author: Lina Marković — Affiliation: Independent Researcher Abstract Macroeconomic cycles—alternating phases of expansion, slowdown, recession, and recovery—shape the environment in which firms operate. Managers cannot control interest rates, inflation, or aggregate demand, but they can design strategies that anticipate, absorb, and even leverage these cyclical changes. This article examines how firms adapt their strategies across macroeconomic cycles by combining insights fr

Author: Lina Moretti – Affiliation: Independent Researcher Abstract Economic inequality has become one of the defining challenges of twenty-first-century capitalism. While governments and international organizations often receive most of the attention, global businesses are increasingly expected to respond to widening income and wealth gaps through fairer value chains, decent work, and socially responsible investment. This article explores the economics of inequality and glob

Cost leadership has long been recognized as one of the core strategies firms use to compete in dynamic markets. Traditionally associated with achieving the lowest possible operating costs, the concept has evolved significantly in the last decade. Strategic accounting—once viewed primarily as a financial reporting function—has become a central driver in designing cost structures, enabling value creation, and shaping organizational strategy. In the context of global competition