The South African wine industry has recently launched the world's first 'no sulphite added' wine made from indigenous Rooibos & Honeybush toasted wood chips. This wood chip contains antioxidant properties known to protect wine from oxidation. On the other hand, SO2 as a preservative, is often...

Das Verfahren zur Setzung von neuen Nachhaltigkeitsstandards ist de facto eine Privatisierung von EU-Hoheitsgewalt, die nicht von den EU-Verträgen gedeckt ist. Das ist das Ergebnis dieses Gutachtens von Martin Nettesheim, Professor für Europarecht an der Universität Tübingen. Er verweist...

Die Berichterstattung ueber nichtfinanzielle Informationen gewinnt immer mehr an Bedeutung. Immer mehr Stakeholder haben ein groeßeres Interesse an nicht finanziellen Informationen, um damit einen tieferen Einblick in die oekologischen und sozialen Handlungen der Unternehmen zu erlangen. Diesen...

Eine nachhaltige Berichterstattung wird für mittelständische Unternehmen immer wichtiger, da immer mehr Investoren auf die Einhaltung von Nachhaltigkeitskriterien achten. Um die Anforderungen einer nachhaltigen Berichterstattung zu erfüllen, sind sowohl der Deutsche Nachhaltigkeitskodex als...

We explore the socially responsible investment practices and implementation approaches of some extractive listed firms through the lens of institutional theory. Using an interpretive case study approach with data collected from interviews, observations, and archival documents, over 10 months, we...

Consistent with the notion that sustainability reporting (also known as corporate social responsibility (CSR) reporting) signals an ethical corporate culture and high monitoring, this study seeks to determine whether sustainability reporting reduces real earnings management (REM) practices and...

This study examines the relationship between corporate social responsibility (CSR) disclosure and the underlying CSR performance. The linguistic features of integrated and stand-alone sustainability reports from companies listed in the STOXX Europe 600 between 2010 and 2018 are investigated...

This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general...

Today, most large port hubs include the circular economy transformation challenge, together with smart digitalization and Internet of Things (IoT), in their strategic priorities. However, many ports do not seem to have progressed beyond incremental, small-scale sustainable innovations or the...