This paper offers a business perspective on the EU data governance framework, particularly related to data sharing in the financial sector. With policy-making (“on the books”) centred on guaranteeing data privacy and data security whilst promoting innovation, firms face complexities when...

This paper explores the factors associated with the voluntary decisions to assure social, environmental and sustainability reports. Since the market for assurance services in this area is in its formative stages, there is a limited understanding of the demand for this emergent non-financial...

This paper examines corporate responses to climate change in relation to the development of reporting mechanisms for greenhouse gases, more specifically carbon disclosure. It first presents some background and context on the evolution of carbon trading and disclosure, and then develops a...

The potential contribution of companies as partners in furthering development objectives is frequently mentioned, but has received limited research attention. What has also remained unclear is to what extent companies can play such a role via the various individual and collaborative means...

Tropical rainforests embody an internationalized environmental problem, regarding both the kind of social forces interested in it and the perception of the international consequences of ongoing deforestation. The Brazilian Amazon, on which attention has primarily focused, is one of the first...

While publications on the regional nature of multinational enterprises (MNEs) have sparked a lively debate about the nature and measurement of regionalization and (semi)globalization, and performance implications are starting to be addressed, the broader societal and sustainability dimensions...

The international debate on addressing global climate change increasingly points at the role that companies can play by using their innovative capacity. However, up till now companies have been rather cautious in taking decisive steps in facilitating an innovation-based transition towards a...