In this paper we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document the diffusion patterns of third-party assurance of...

Lawyers, law schools, and corporate entities have shown an increased interest in sustainable business strategies. This is reflected by the increase in sustainability practice groups, law school courses, and textbooks focusing on the relationship between sustainability and business law; lawyers...

In recent years, greater attention has been given to developing metrics that measure more than a country’s gross domestic product (GDP). Similarly, greater consideration has been given to more than just the financial performance of commercial enterprises; corporations are now expected to...

Corporate sustainability has become an economic and strategic imperative with the potential to create opportunities and risks for businesses. The tension and possible link between economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG)...

This study examines how the disclosure of negative sustainability-related incidents impacts the investment-related judgments of decision makers. Participants in a sequential 2x2 between-subjects experiment first received a company's financial information, prior to viewing additional...

Objective: The objective of the article is to explore and assess whether the SFDR legal framework creates a legitimate, effective, and efficient mechanism that supports a genuinely sustainable investment and eliminates greenwashing and other trade-offs. It targets the Regulation (EU) 2019/2088...

This study develops a proposed model based on the Analytical Hierarchical Process model (AHP) and Standard and Poor's/ Egypt Stock Exchange Environmental, Social and Governance Index (S&P/EGX ESG) to measure and maximize the company's corporate social responsibility (CSR) performance. The...

Individual and corporate responsibility is the basis for sustainable development of society and the world. Environmental responsibility of business entities is a prerequisite for the survival of people, which is why it is an important aspect of corporate responsibility. The purpose of the paper...

Sustainable development is a priority to the United Nations. Moreover, investment managers consider environmental, social and governance score as an important variable in portfolios selection. The fifth goal in the 2030 Agenda is gender equality. Besides, European countries have established...

For decades, reporting requirements for companies – corporate reporting – aimed to provide users of corporate reports with relevant information when making decisions about investing in or contracting with these companies. However, in recent years, the focus on reporting requirements...