This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports.It takes as its starting point the UN Sustainable Development Goal 12: “Ensure sustainable consumption and production patterns”,...

This study addresses the issue of sustainability reporting by corporations, and the framework(s) and guidelines used in the preparation of those annual reports. It takes as its starting point the UN Sustainable Development Goal 12: "Ensure sustainable consumption and production patterns", with...

Adopting an International Sustainability Standard (ISS) helps firms improve their sustainability performance. It also acts as a credible market “signal” that legitimizes firms’ latent sustainability practices while improving their market value. But how do these signals function when firms...

Die Digitalisierung ist die gröt︢e gesellschaftsweite Transformation unserer Zeit. Ihre technologische Entwicklung verläuft exponentiell und macht dadurch Innovationssprünge und deren Nebenfolgen zunehmend unabsehbar. Trotzdem betonen Politik und Wirtschaft die Notwendigkeit, die...

The current environmental challenges caused by the dependence on nonrenewable energy, increased waste disposal, the toxic emissions created by operational activities, and also the scarce supply of water are so complex and important that it requires immediate attention. Strict environmental...