This paper identifies a select few indicators from a large set of environmental, social and governance (ESG) factors; and introduces a corporate sustainability measure. Sustainable part of corporate social performance completely explains its well-documented relation with firm values even after...

The concept of ‘net present sustainable value' is introduced as a new strategic tool for sustainable investment appraisal, which extends the traditional net present value approach to include resources other than capital. The proposed approach examines if the present value of the future returns...

This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and...

Objective: The objective of the article is to find if Polish managers exhibit a sustainable entrepreneurship orientation and to comprehend the factors driving this orientation. Research Design & Methods: We conducted a factor analysis and regression analysis on data from an original survey on...

Sustainability is one of the most over-used words in business in the present time and the meanings attached to its use are so varied and vague as to render it effectively meaningless. In this chapter therefore we start by identifying an appropriate meaning for the concept before considering how...

Beyond their legal obligations, corporations globally are considering human rights issues in their management policies and practices for their responsible business conduct regarding social sustainability. This rationale applies to corporate responsibility, in which corporations are active...

Stakeholder capitalism conceives of capitalism with companies maximizing their long-term value, while considering in addition to the interests of their shareholders, also the interests of all their other stakeholders. Examples of such additional stakeholders include customers, employees,...

Social enterprise (SE) studies are gaining ground as an emerging research domain owing to the duality characterizing their business models for tapping the triple bottom line (TBL) principle, which is a framework measuring the three pillars of sustainability: people, planet, and profit. This...

Implementing the complex Agenda 2030, with its high global Sustainable Development Goals (SDGs) requires, in the by now short time horizon of reference, an extraordinary effort, at all institutionals and private levels, to converge effectively on the whole system of intermediate and interrelated...

We review three theoretical approaches to strategic corporate social responsibility (CSR), which can be defined as voluntary CSR actions that enhance a firm's competitiveness and reputation. The end result of such activities should be an improvement in financial and economic performance. Based...