Our goal in this article is the analysis of the state of affairs, regarding the phenomenon of climate change and its impact in different areas. We synthesize the various approaches available in the scientific debate on this subject, mainly the one that affirms the existence of global warming and...

This research article examines the relationship between women’s empowerment and corporate ESG disclosure variables by analyzing 10,121 publicly traded companies listed worldwide with historical ESG data available in Bloomberg from 2016 to 2020. The paper seeks to answer whether corporate...

The state of implementation of the Sustainable Development Goals (SDGs) in the European Union (EU) in the context of the EU framework governing business and human rights (B&HR) is worthy of consideration. This chapter follows the top-down approach: it explores the relevant EU legal and policy...

The aim of the article is to determine the influence of the conception of sustainable development on entrepreneurs’ behaviors and the process of managing a company. Analysis based on desk research method and survey research. The results shows the meaning of social responsibility in business...

We live in peculiar times: on the one hand, many people — mainly in Western countries — enjoy an unprecedentedly high standard of living from a historical perspective. On the other hand, a considerable part of the population has a feeling that something went wrong, which is underscored by...

This study develops a corporate social responsibility (CSR) measure for abnormal CSR. Based on a microeconomic framework, we argue and show that firm-level variables determine a firm-specific, normal (expected) level of CSR performance, where the marginal costs of CSR equal its marginal...

This book, through various differently oriented chapters, tries to give an insight on how the European Union and its multilevel model of governance must try to strike a balance between diverging interests and priorities. In particular, the EU and the European states (including the CoE's Members)...

Environmental disasters are thought to increase the focus on corporate sustainability in the communities where they occur. Extracting data on wildfires (a frequent type of disaster in the U.S.) and using ESG ratings and EPA air enforcement actions to construct measures of local corporate...

Corporate sustainability reporting is now a strategically important space that impacts corporate valuations, supply chains, and business models. However, a lack of convergence of regulatory frameworks in Europe and Asia is hampering transparency, reporting quality, comparability, and investment...

In this essay, we connect the United Nations' Sustainable Development Goals (SDGs)-an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030-to firm-level sustainability and Environmental, Social, and Governance...