Background: Owing to the heaviness of setbacks and shocks companies frequently face from the internal/external business environment, building solid organizational resilience and shifting towards strategic sustainability have become the top demands in today's wavering business world. Objectives:...

In this essay, we connect the United Nations' Sustainable Development Goals (SDGs)-an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030-to firm-level sustainability and Environmental, Social, and Governance...

Multinational enterprises (MNEs) play a fundamental role in advancing the implementation of the United Nations Sustainable Development Goals (SGDs), as they enable cities and communities to reach large-scale solutions. In this article, we analyze 348 MNEs' sustainability reports with explicit...

[This research report examines why and how sustainability is being embedded by Dutch listed companies. It paints a picture of the state of the art in company sustainability embedding for 2020 and has a special focus on the roles of the management and supervisory boards given their prominence in...

This paper explores how companies that commit to Corporate Digital Responsibility (CDR) overcome first trust and then cost barriers to successfully implement digitally enabled sustainability strategies. A CDR culture, triggered by the European Unions’ General Data Protection Regulation (GDPR),...

Private investors are an increasingly important voice in sustainability challenges. We examine investors' attitudes and behavior towards sustainable investing through a survey of 5,030 Finnish private investors. We document that 60 percent of all respondents consider environmental, social, and...

Implementing the complex Agenda 2030, with its high global Sustainable Development Goals (SDGs) requires, in the by now short time horizon of reference, an extraordinary effort, at all institutionals and private levels, to converge effectively on the whole system of intermediate and interrelated...

Objective: The objective of the article is to explore and assess whether the SFDR legal framework creates a legitimate, effective, and efficient mechanism that supports a genuinely sustainable investment and eliminates greenwashing and other trade-offs. It targets the Regulation (EU) 2019/2088...

In this paper we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of ten years, we document the diffusion patterns of third-party assurance of...

Not only institutional investors are increasingly demanding to know more about the sustainability skills of the boards they elect. These skills demonstrate a company's capability to navigate new regulations and meet self-imposed targets. Consequently, they also serve as a significant proxy for a...