Purpose – The equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes can flexibly bridge the gap between individual companies' sustainability initiatives and mandatory,...

Purpose – The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. Design/methodology/approach – Using archival data from a sample of Fortune 500 US firms operating in industries subject to both the...

Purpose – The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design/methodology/approach – A unique sample of 20...

Purpose – The purpose of this study is to investigate whether the descriptive, instrumental, and strategic approaches to corporate social responsibility (CSR) are related to corporate performance (CP) and to determine the nature of this relationship, if any. Design/methodology/approach –...

Purpose – The purpose of this paper is to contribute to the ongoing debate on governance, accountability, transparency and corporate social responsibility (CSR) in the mining sector of a developing country context. It examines the reporting practices of the two largest transnational...

Purpose – The purpose of this paper is to assess if online interaction through social media, particularly Facebook, Twitter, and YouTube, represents an effective stakeholder engagement mechanism in order to define the contents of social, environmental, or sustainability reporting (SESR)....

Purpose – The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius. Design/methodology/approach – The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the...

Purpose – The purpose of this paper is to examine the relationship between remuneration for the achievement of objectives and sustainability, and – more specifically – the amount of attention that listed companies in Italy devote to defining, and consequently to communicating externally,...

Purpose Based on the principles of stakeholder theory, the purpose of this paper is to explore the relationship between the information reported to stakeholders in corporate social responsibility (CSR) reports and companies’ CSR reputation (CSRR). Design/methodology/approach The paper...

Positive Visionen für eine nachhaltige Zukunft? -- Nachhaltigkeit ermöglichen -- Open-Innovation-Plattformen als nachhaltiges Zukunftskonzept für Innovationen im Gesundheitswesen -- Circular Economy -- Nachhaltigkeit im Supply Chain Management -- Nachhaltigkeit in der Logistik -- Einfluss der...