North American businesses, social economy organisations and government agencies are tackling the challenges of declining non-renewable energy resources and climate change by voluntarily purchasing green electricity (GE). This study uses a survey of 213 organisations that voluntarily purchase GE...

Based on a formal model of how investments in corporate social responsibility act upon firm value through goodwill, we derive the hypothesis that under uncertainty bad news are detrimental to goodwill, and subsequently have a negative impact on value. We examine by event study methodology...

Currently, there are many sustainability indices and environmental, social and governance rating and information provider agencies (ESG IPAs). These organisations study companies in terms of sustainability, that is, economic, social, environmental and corporate governance criteria. But which are...

Corporate social responsibility (CSR) has become such an important concept that in some situations, it is soon to be required by law that publicly listed companies disclose ethical, social and environmental risks in its annual report. An example of CSR is the growing implementation green...

Literature on corporate social responsibility has sought to provide explanations for corporate decisions to disclose information in annual reports. A number of studies have been conducted to identify the motivations for corporate social disclosure by using a number of social theories and not the...

Little is known about credit unions' engagement with corporate social responsibility (CSR), even though they collectively have significant impacts on society in developed as well as developing countries through widening access to financial services. By means of case studies, this paper seeks to...

This research focuses on Portugal and the use of performance indicators to assess whether or not higher education institutions (HEIs) are fulfilling their mission and reaching their goals. HEIs are able to improve their non-financial performance and overall welfare as a CSR strategy. The results...

Although it is an accepted methodology to exclude financial companies from any comparative financial analysis of a sample of companies when performance is being analysed and this exclusion is due to the different financial structure of such organisation, it seems to have also become standard...

Purpose – The paper aims to attempt to track the corporate social responsibility (CSR) practice of the ten largest Polish listed companies. The CSR activity of the top ten companies may not only help to solve or ease several social problems, but it could also increase the awareness among Poles...

Purpose – The purpose of this paper is to investigate the internal structure of Gandhi's ethics as a way to determine opportunities for improving that system's ability to influence behavior. In this paper, the author aims to work under the idea that a system of ethics is a guide for social...