Sustainability has been defined by the Brundtland Commission (Brundtland, 1987) as "meeting the needs of the present without compromising the ability of future generations to meet their own needs". In times of increasing expectations of customers, shareholders, employees, and communities as well...

We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and operating in all major industries. Our principal findings...

This paper adds to the gender discourse in sustainable African tourism development from the corporate social responsibility (CSR) perspective. Specifically, we examine the impact of CSR on the development of rural women in cultural tourism. A total of 600 rural women were sampled across the...

Since the first oil well was drilled in Nigeria, traditional economies have suffered neglect, and rural youths do not see a future for themselves in traditional industries livelihood (TIL). We examine the impact of corporate social responsibility (CSR) of multinational oil companies (MOCs) on...

We assess the impact of corporate social responsibility (CSR) of multinational oil companies (MOCs) on HIV/AIDS prevalence in Nigeria ' s oil producing communities. One thousand, two hundred households were sampled across the rural communities of Niger Delta. Using logit model, the main result...

Low productivity among female farmers when compared with their male counterparts is considered an outcome of limited access to agricultural land and inputs. The objective of this investigation was to assess the impact of multinational oil companies' (MOCs') CSR on rural women access to modern...

Shareholder activism on sustainability issues has become increasingly prevalent over the years, with the number of proposals filed doubling from 1999 to 2013. We use recent innovations in accounting standard setting to classify 2,665 shareholder proposals that address environmental and social...

As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability information in the form of environmental, social and governance (ESG) data. However, progress is contingent on collecting evidence regarding which sustainability disclosures are...

In recent years, greater attention has been given to developing metrics that measure more than a country’s gross domestic product (GDP). Similarly, greater consideration has been given to more than just the financial performance of commercial enterprises; corporations are now expected to...