Problem Definition: To manage supplier social responsibility (SR), some firms have adopted a self-assessment strategy … their SR strategy. It is important to understand the value and challenges of this approach.Methodology: We develop a cheap …-assessments can be a valuable strategy for buyers, but only if the buyer has access to auditing capabilities of different levels and …

As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability … information in the form of environmental, social and governance (ESG) data. However, progress is contingent on collecting evidence … regarding which sustainability disclosures are financially material. To inform this issue, we examine materiality standards …

Sustainability has been defined by the Brundtland Commission (Brundtland, 1987) as "meeting the needs of the present … sustainability (WBCSD - World Business Council for Sustainable Development), the latter are severely and continuously criticized for … actions that contradict their glossy sustainability reports (Holliday, 2010). However, it is often the case that such …

We investigate the relationship between corporate and country sustainability on the cost of bank loans. We look into … operating in all major industries. Our principal findings reveal that country sustainability related to both social and … of one unit in country sustainability scores is associated with an average decrease in the costs of debt by 64 basis …