Purpose Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting. Design/methodology/approach...

Purpose – This article aims to explore the character of an emerging model of corporate social responsibility (CSR)‐oriented societal governance in an exchange theoretical perspective and to examine the distinctive characteristics of the relations between civil society, business and...

Purpose – Corporate social responsibility (CSR) has emerged as a global trend involving corporations, states, international organizations and civil society organizations. It is far from clear what CSR stands for, what the trend really is, where it comes from, where it is heading and who the...