Organisations are increasingly disclosing financial and non-financial performance as they are becoming more accountable and transparent to the providers of capital and other interested parties. Most of them are clearly specifying their environmental, social and governance (ESG) content,...

This conceptual paper sheds light on some of the major intergovernmental benchmarks, guidelines and principles for corporate social responsibility (CSR), corporate governance and sustainability reporting. It reports on several governments' regulatory roles as their societal governance is...

Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by...

Purpose: This contribution explains how socially responsible investing (SRI) has evolved in the last few decades and sheds light on its latest developments. It describes different forms of SRI in the financial markets; and deliberates on the rationale for the utilization of positive and negative...

This chapter explains how socially responsible investing (SRI) has evolved in the last few decades and sheds light on its latest developments. It describes different forms of SRI in the financial markets; and deliberates on the rationale for the utilisation of positive and negative screenings of...

The airlines' marketing policies are influenced by costs and expenses which could influence their levels of service, and their ability to be profitable. Their direct and indirect operating costs are affected by sector length; utilization of aircraft, fleet size and labor costs, among other...

Tourism businesses engage in strategic corporate social responsibility (CSR) when they integrate responsible behaviors in their operational practices (Camilleri, 2015, 2019a; Carroll & Shabana, 2010; Porter & Kramer, 2006, 2011; Van Marrewijk, 2003; Vogel, 2005). Strategic CSR activities may usually improve...

Purpose: Firms are increasingly resorting to responsible supply chain management as they align their economic success with socially-responsible initiatives in their value chain. This contribution suggests that there are opportunities for global corporations who are keen on integrating...

This contribution provides a broad overview of the corporate social responsibility (CSR) terminology and its emerging constructs. It presents the business case for CSR. The researcher sheds light on the theoretical underpinnings relating to the CSR agenda, including Corporate Citizenship...

The latest European Union's (EU) guiding policies are encouraging big businesses and state-owned organisations to disclose their environmental, social and governance (ESG) performance. Many European member states have transposed the EU's directive 2014/95/EU on non-financial reporting. This...