Purpose: Firms are increasingly resorting to responsible supply chain management as they align their economic success with socially-responsible initiatives in their value chain. This contribution suggests that there are opportunities for global corporations who are keen on integrating...

This study examines the integration of corporate social responsibility (CSR) criteria in executive compensation, a relatively recent practice in corporate governance. We construct a novel database of CSR contracting and document that CSR contracting has become more prevalent over time. We...

The International Standards Organisation's ISO 26000 on social responsibility supports organisations of all types and sizes in their responsibilities towards society and the environment. ISO 26000 recommends that organisations ought to follow its principles on accountability, transparency,...

Purpose – This paper aims to deliberate on how corporate social responsibility (CSR) ought to be reconceived for better educational outcomes. It suggests that there are win-win opportunities for corporations and national governments to nurture human capital and address any skill gaps and...

Employee mobility as a conduit for knowledge transfer to a business competitor is a growing source of concern for many employers in the modern business environment where the skills, relationships, and knowledge embedded in a firm’s employees has become an important source of competitive...

As part of the SEC's revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability information in the form of environmental, social and governance (ESG) data. However, progress is contingent on collecting evidence regarding which sustainability disclosures are...

We study the effect of environmental, social and governance (ESG) scores on the portfolio allocations of institutional investors. Using a unique data set, we find that institutional investor holdings (as measured by 13F filings) are strongly driven by the ESG quality of companies. While...

Purpose – This study aims to investigate the association between corporate governance and corporate social disclosures (CSD).Design/methodology/approach – Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across...

Organisations are increasingly disclosing financial and non-financial performance as they are becoming more accountable and transparent to the providers of capital and other interested parties. Most of them are clearly specifying their environmental, social and governance (ESG) content,...

PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate...