This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions...

We investigate the effects of the introduction of non-financial reporting (NFR) on investment related to corporate social responsibility (CSR). We focus on environmental sustainability by using as exogenous treatment the Italian implementation of the EU Directive 2014/95 that has made NFR...