We review the literature on corporate sustainability and provide directions for future research. Our review focuses on three actions: measuring, managing and communicating corporate sustainability performance. Measurement is the least developed of the three and represents promising opportunities...

This paper examines the economic benefits associated with textual attributes and the external assurance of integrated reporting (IR), an innovative form of corporate disclosure that connects financial and environmental, social and governance (ESG) information in a single report. We investigate...

PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate...

Over time, sustainability and social responsibility have become key concepts at macro-level, meso-level and micro-level, and in various domains such as business and higher education. The paper aims to explain the close relationship between the two concepts in higher education, and to identify...

The aim of this article is to investigate strategies and practices of bioeconomy implemented by hotels in Romania in the context of increasing area and scale of corporate social responsibility initiatives worldwide. After presenting the conceptual framework necessary for the present...

The environmental, economic, and social impact of food value chains have attracted the attention ofa wide range of stakeholders. However, only a few studies have focused on sustainability in the foodindustry in terms of social responsibility from a developing country perspective. Indeed,...

Renewable Energy Development Cooperative (REDCO) Ltd was primarily involved in the production of electricity from a solar photovoltaic plant and its distribution to ten hamlets of Durbuk. Earlier, a diesel generator set was used for electricity production and was distributed by the state...

Business sustainability has emerged as the theme of the 21st century. We examine whether and how different components of economic sustainability disclosure (ECON), as well as environmental, social, and governance (ESG) dimensions of sustainability performance affect cost of equity, individually...

This paper discusses sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries. This paper highlights the motivation for sustainability accounting, the definition of...