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While attention to the social and environmental impacts of international business (IB) is not new, the past years have seen renewed interest due to pressing global problems such as climate change and poverty. Multinational enterprises (MNEs) are regarded as playing a specific role given their...
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documented sustainability reporting and looked at reports' contents, studies on MNC reporting as institutionalised phenomenon … sustainability reporting by a panel of Fortune Global 250 firms, and also explores MNCs' reporting trends in their sector …
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organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document … the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving … sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices in the formative …
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