Purpose – The purpose of this paper is to identify the factors that may influence a consumer to pay a premium for a product or service communicating ethical information. Design/methodology/approach – A survey was administered to 77 subjects and a conceptual model of five specific...

The purpose of this article is twofold. First, it assesses in detail the extent to which corporate reporting on ethical, social and environmental issues reflects corporate performance in case study company Alpha. This “reporting‐performance” portrayal gap is a key measure of the extent to...

From a management viewpoint, identifies the quantitative information relative to environmental activities the management should have. Describes the types of auditing that should be conducted to protect the organization. Cost and liabilities must be established on an objective and realistic...