As corporate social responsibility receives increased attention by company stakeholders, researchers are also increasingly exploring corporate social responsibility, its causes and implications. However little is known about the perception of corporate social responsibility. This study explores...

The significant amount of research related to corporate social disclosure (CSD) over the last few decades indicates its importance. Prior studies have revealed continuous improvement in the level of CSD by corporations in different sectors. The recent economic and financial crisis has been...

The relationship between sustainability performance and sustainability disclosure remains ambiguous, both theoretically and empirically. Voluntary disclosure theory would suggest that the relationship should be positive, whereas legitimacy theory points toward a negative relationship. However,...

This paper investigates the divergence of environmental, social, and governance (ESG) ratings. Based on data from six prominent rating agencies - namely, KLD (MSCI Stats), Sustainalytics, Vigeo Eiris (Moody's), RobecoSAM (SP Global), Asset4 (Refinitiv), and MSCI IVA- we decompose the divergence...

Social innovation is booming as a political buzzword. However, the concept still lacks scientific analysis, a common epistemology and a clear-cut definition. This thesis takes a step towards a better theoretical and conceptual understanding of corporate social innovation by detaching the concept...

Mining is the largest sector of the Zambian economy but, as has been the case elsewhere, the relationship between mining companies and their host communities has been fractious, without a clear path towards sustainability. The severe social, economic, and environmental impacts of mining have...

While there has been significant progress in the measurement of an organization's environmental and social impacts from their operations, metrics to evaluate the impact of products once they come to market lag far behind. In this paper we provide a framework for systematic measurement of product...

We explore a novel survey on responsible investing by institutional investors around the world and match it to archival data on their equity portfolio holdings. We document that institutions that publicly commit to responsible investing exhibit better environmental, social, and governance (ESG)...

Comparative judgements related to economic systems (along with pending political ideologies) represent a subject of investigation that, at first glance, appertains to the "ABC" of social sciences, although the "literacy" of policy-makers, business officials, or public opinion reveals surprising...

This paper represents an investigation of the communication practices used by the organizations included in the International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding...