We investigate alternative hypotheses for a company's choice for an intensity-only (carbon emissions relative to sales, production, etc.) versus an absolute carbon emissions goal. The hypotheses include: (1) a high growth firm hypothesis whereby high growth companies select an intensity goal, to...

In the light of global warming and environmental concerns across the globe, environmental accounting and reporting has now become an emerging reality and necessity of the corporate world. Considering the same, the present paper is based on an exploratory study carried out to have an...

We devise a ‘nudging' natural experiment to test the impact of a simple form of advertising on environmentally responsible products with/without the increase of the responsible product price. We find that the simple use of a small shelf-poster explaining the importance of buying a green...

This paper examines the process and outcome of the sustainability reporting on the last Olympic Winter Games, held in Torino in February 2006, basing on the experience of Bocconi University as scientific partner in such process. Compared to previous Games, Torino Olympics were characterized by a...

Over time, sustainability and social responsibility have become key concepts at macro-level, meso-level and micro-level, and in various domains such as business and higher education. The paper aims to explain the close relationship between the two concepts in higher education, and to identify...

ESG investments have attracted wider attention from both investors and customers worldwide. These investments largely follow a triple-bottom-line approach that combines financial returns with environmental and social norms. The study in this context carries out a detailed assessment of the ESG...

The subject of this paper is the contemporary use of the circular economy in business practice. The topicality of this theme was the reason for resolving the main objectives, which were to determine how enterprises in the Czech Republic are currently involved in the circular economy. The authors...

This paper proposes and provides evidence on a green bonding hypothesis, where green bonds act as a commitment device that subjects firms to institutions holding them accountable to their environmental promises. I find that green-bond issuers face higher climate change risks and opportunities...

We investigate whether a firm's corporate social responsibility (CSR) activities engender investor trust. Motivated by the observation that investor trust facilitates greater informational price efficiency, we address our question by examining the relation between CSR and three dimensions of...

Objective - This paper examines empirically the discourse on social change as represented in gender-related posts on English blogs written by Saudi bloggers. Slightly more than a decade ago, Saudi women were allowed and encouraged by the government to work in unconventional work environments...