This report sets out to analyse the emergence and distinctive impact of corporate social responsibility and sustainable development (CSR/SD) functions and professionals within organizations. By evaluating the literature on this topic, it seeks to clarify how leveraging the already established...

Sustainability has been defined by the Brundtland Commission (Brundtland, 1987) as "meeting the needs of the present without compromising the ability of future generations to meet their own needs". In times of increasing expectations of customers, shareholders, employees, and communities as well...

We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into 470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and operating in all major industries. Our principal findings...

Shareholder activism on sustainability issues has become increasingly prevalent over the years, with the number of proposals filed doubling from 1999 to 2013. We use recent innovations in accounting standard setting to classify 2,665 shareholder proposals that address environmental and social...

Der UN Global Compact hat sich das Ziel gesetzt, die gesellschaftliche Verantwortung von Unternehmen zu fördern. Die Partnerschaft zwischen den Vereinten Nationen und Unternehmen versteht sich vornehmlich als Lernplattform, welche Unternehmen nutzen können, um sich über Maßnahmen zu ihrer...

The United Nations Global Compact (GC) is an international learning network that links companies with United Nations agencies, labour and civil society. Neither a regulatory regime nor a voluntary code of industry conduct, it is a unique contribution to the process of global governance, where...