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>

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...

Set in a real organisational setting, this study examines the challenges of implementing environmentally sustainable behaviour in healthcare. It evaluates the success of a real energy saving behaviour change intervention, based on social marketing principles, which targeted the employees of two...

Corporate social responsibility (CSR) has been studied extensively in developed countries. However, although most of the world's consumers live in developing countries, the study of CSR in developing countries in general, and in Bolivia in particular, still is very limited. Developing countries...

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...

The subject of this paper is the contemporary use of the circular economy in business practice. The topicality of this theme was the reason for resolving the main objectives, which were to determine how enterprises in the Czech Republic are currently involved in the circular economy. The authors...

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...

The aim of the paper is to show that there is a business case for sustainable development and how this concept interacts with corporate social responsibility. Although SD was originally a macroeconomics concept it is more and more implemented by businesses. Companies has started to include...

According to different types of studies conducted in recent years, not natural but social factors will constitute a major barrier in the process of achieving sustainable development. The barrier will be quickly noticed in the countries and regions of low social capital. The purpose of this...

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...