Is proactiveness related to corporate performance? Is the existence of CSR-related formal and informal controls related to corporate performance?

With the increasing disclosure of Corporate Social Responsibility-related information, more and more Small and Medium-sized Enterprises are expected to establish internal mechanisms within their businesses that lead towards more sustainable behaviour, such as integrating CSR-related aspects into existing management control systems. A study was conducted in 2021 to examine the drivers of the existence of such CSR-related management control components and the corresponding effects on performance of SMEs in a country.
The research questions of this research are:
Are stakeholder expectations towards sustainable and responsible behaviour related to the existence of CSR-related formal and informal controls?
Is Managers’ perceived importance of CSR related to the existence of CSR- related formal and informal controls?
Is proactiveness related to corporate performance?
Is the existence of CSR-related formal and informal controls related to corporate performance?