Frugal innovations are increasingly considered in the context of sustainability and are seen to have promising potential for the realization of global sustainability goals. So far, the discourse has focused on the question of whether and how frugal innovations contribute to sustainable...

Frugal innovations are increasingly considered in the context of sustainability and are seen to have promising potential for the realization of global sustainability goals. So far, the discourse has focused on the question of whether and how frugal innovations contribute to sustainable...

The increased interconnection among local and global players induced by globalization, as well as the need for a complete application of the “subsidiarity principle”, calls for a re-thinking of the “corporate social responsibility” concept. This new concept broadens the perspective of...

This study investigates the growing importance of sustainability in financial markets by estimating the extent of capitalisation of companies' commitment to sustainability on their market value. The spreading concern for social and environmental issues, and especially for the material risks of...

Arguably the most important step in the measurement and reporting of an organization’s performance is completion of a materiality determination beforehand. At base, materiality determinations address the all-important question of what the scope and criteria for analysis must be in each case,...