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...

In recent years, greater attention has been given to developing metrics that measure more than a country’s gross domestic product (GDP). Similarly, greater consideration has been given to more than just the financial performance of commercial enterprises; corporations are now expected to...

This paper aims to investigate the dependence and independence between the variables inferred in the bibliometric analysis of the literature on corporate social responsibility (CSR), business sustainability (BS), and integrated reporting (IR). In this paper, we undertook a bibliometric analysis...

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...

The main goal of this research is to determine the advantages of implementing corporate social responsibility (CSR) principles and the contribution they make to achieving the sustainable goals of business structures. To achieve this goal, the economic activity of small, medium‑sized and large...

We propose a novel way of measuring the equity portfolio-level environmental and social characteristics of a 13F institution (the “sustainability footprint”) and examine the relation between sustainability footprints and risk-adjusted investment performance. The analysis shows that 13F...

Management and disclosure of environmental, social and governance (ESG) issues have received substantial interest over the last decade. In this paper, we outline a framework of how ESG issues become financially material, affecting corporate profitability and valuation. We argue that...

The aim of this article is to investigate strategies and practices of bioeconomy implemented by hotels in Romania in the context of increasing area and scale of corporate social responsibility initiatives worldwide. After presenting the conceptual framework necessary for the present...

Due to its relative contribution and growing impact in the economy, tourism can play an important role in advancing the universal 2030 Agenda for Sustainable Development, including the application of bioeconomy principles, when governed with social responsibility, following sector specific...

Business operation in Corporate Social Responsibility (CSR) approach supports competitiveness and sustainable development. In Hungary the approaches of social responsibility and sustainability started to develop after the change of regime, mainly through international corporate cooperation....