Showing 1 - 10 of 1,718
This paper contributes to a better understanding of the research on environmental management using bibliometric methods to supplement the subjective evaluation of literature reviews. Focusing on the Management and Business fields, our main objective is to analyse the knowledge structure of...
Persistent link: https://www.econbiz.de/10012703528
This paper focuses on the development of corporate social responsibility, with special emphasis on environmental issues in two countries that have recently joined the EU: the Czech Republic and Romania. The article analyses the short tradition of Corporate Social Responsibility reporting in both...
Persistent link: https://www.econbiz.de/10015195827
The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we...</ir></ir>
Persistent link: https://www.econbiz.de/10014485844
We analyze the effect of chief executive officer (CEO) narcissism on environmental, social, and governance (ESG) reporting. The study relies partly on hand‐collected, visual data and covers 57 German DAX 40 and MDAX companies from 2016 to 2020 (266 company‐year observations, Bloomberg...
Persistent link: https://www.econbiz.de/10014503719
Culture matters for credible corporate social responsibility (CSR) reporting. I show that firms located in countries with stronger cultural rule orientation are more likely to (a) receive assurance on their CSR report, (b) receive assurance from an accounting firm, (c) receive assurance in...
Persistent link: https://www.econbiz.de/10014503807
Our literature review synthesizes the ways in which training (of management and employees) affects the implementation of corporate sustainability (CS) in organizations. We structure the research field according to the determinants of, approaches to, and outcomes of training for CS. We explain...
Persistent link: https://www.econbiz.de/10014504402
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...
Persistent link: https://www.econbiz.de/10014525660
There is a long and varied history associated with the evolution of the concept of Corporate Social Responsibility (CSR). However, a historical review is missing in the academic literature that portrays the evolution of the academic understanding of the concept alongside with the public and...
Persistent link: https://www.econbiz.de/10014546001
-level data – computing a firm’s value chain position by combining its product-level sales information with the World Input …
Persistent link: https://www.econbiz.de/10015047631
This study analyses the social and environmental research published in Spanish journals between 2004 and 2012. The main areas of concern of the Spanish researcher are analysis of Spanish practices, external publication, attitude studies and the different theoretical frameworks. There are also...
Persistent link: https://www.econbiz.de/10011984985