Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks credibility. This study examines whether a commitment to audits of financial outcomes, proxied by audit fees, is associated with greater CSR reporting credibility. We find that audit...

In Anthropocene, the natural and social environment of human life has been degrading more significantly than ever before, especially for the past 70 years. The negative changes of the natural environment are well known and clearly felt. Therefore, the environmental awareness usually refers to...

This paper joins the debate on business' role in the implementation of sustainable development and argues that firms are beginning to run more sustainable practices as these are becoming increasingly profitable. It is also argued that such evolution of the economics of social environmental...

Corporate community engagement remains an under researched area in sustainability debates. Presenting a case study, based on in-depth interviews and site visits, of how one indigenous company Energia Ltd has formed a strong partnership or bond with the Emu-Ebendo community in the oil rich Niger...

Financial reporting–going back to the work of the Croatian Benedikt Kotruljević in 1458 - has been significantly developed in recent years. Notwithstanding this, financial reporting is no longer perceived as comprehensive. Large public-interest preparers as well as their suppliers have been...

The new EU Procurement Directives reinforced the importance of sustainable development by facilitating the strategic use of public procurement to achieve broader societal goals and as such offer significant new opportunities for sustainable public procurement. The task of today is to better...

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,...

The following study seeks to provide evidence on whether sustainability-oriented corporate governance mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically, we consider the presence and characteristics of environmental committees on the board of directors...

Research by Emanuele Raggi & Emanuel Paglicci through the hosting organization Polytechnic Institute of New York University, based in New York City, shows that increasing stakeholders and increasing demand for good and reliable product is becoming a must between people.Every year the number of...

Scholarly work shows that the existing legal framework for sustainable development is insufficient, cautious, incremental, and incomplete. Despite public and private efforts to address sustainable development, environmental and social problems and conditions continue to worsen. This Article...