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Multinationals’ Accountability on Sustainability : The Evolution of Third-Party Assurance of Sustainability Reports

Perego, Paolo; Kolk, Ans - 2013

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 sustainability reports. We specifically investigate how evolving … sustainability assurance statements. The results illustrate great variability in the adoption of assurance practices in the formative …

Persistent link: https://www.econbiz.de/10014169456

The Integration of Corporate Governance in Corporate Social Responsibility Disclosures

Kolk, Ans; Pinkse, Jonatan - 2014

' disclosure practices on CSR. Based on an analysis of CSR reporting of Fortune Global 250 companies, findings show that more than … and frame CSR with a focus on internal issues are more inclined to integrate corporate governance in their CSR reporting …

Persistent link: https://www.econbiz.de/10014210191

Internationalization and Environmental Disclosure : The Role of Home and Host Institutions

Kolk, Ans; Fortanier, Fabienne - 2013

Purpose – The domestic institutional context has emerged as a key determinant of firms’ environmental disclosure, but studies have hardly addressed the extent to which exposure to foreign institutional contexts plays a role in the occurrence and contents of non-financial disclosure, crucial...

Persistent link: https://www.econbiz.de/10014039188

MNC Reporting on CSR and Conflict in Central Africa

Kolk, Ans; Lenfant, Francois - 2010

that most MNCs report on their economic and social impacts. However, CSR reporting is fairly generic and the specific …

Persistent link: https://www.econbiz.de/10014045955

Trajectories of sustainability reporting by MNCs

Kolk, Ans - In: Journal of world business : JWB 45 (2010) 4, pp. 367-374

Persistent link: https://www.econbiz.de/10008668292

International Business, Corporate Social Responsibility and Sustainable Development

Kolk, Ans; van Tulder, Rob - 2010

While attention to the social and environmental impacts of international business (IB) is not new, the past years have seen renewed interest due to pressing global problems such as climate change and poverty. Multinational enterprises (MNEs) are regarded as playing a specific role given their...

Persistent link: https://www.econbiz.de/10014199918

Social and Sustainability Dimensions of Regionalization and (Semi)Globalization

Kolk, Ans - 2014

, the broader societal and sustainability dimensions have received limited attention so far. Likewise, international … sustainability implications are taken into account as well. It outlines several areas for further research, addressing geographic … situation in developed-country, emerging-country and least-developed countries, and how social and sustainability issues can …

Persistent link: https://www.econbiz.de/10014199290

The Social Responsibility of International Business : From Ethics and the Environment to CSR and Sustainable Development

Kolk, Ans - 2017

This article examines how the international business (IB) literature has addressed social responsibility issues in the past 50 years, highlighting key developments and implications from a historical perspective. Specific attention is paid to the Journal of World Business (JWB), which has covered...

Persistent link: https://www.econbiz.de/10014134056

Multinationals and Corporate Social Responsibility

Kolk, Ans - 2010

This paper aims to shed some more light on the current debate related to corporate social responsibility (CSR), specifically considering multinational enterprises (MNEs) and the complexities they face when dealing with international issues and a range of stakeholders. It discusses notions of CSR...

Persistent link: https://www.econbiz.de/10014194647

The Multiplicity of International Corporate Social Responsibility Standards : Implications for Global Value Chain Governance

Fransen, Luc; Kolk, Ans; Rivera-Santos, Miguel - 2019

Purpose: This paper examines the multiplicity of Corporate Social Responsibility (CSR) standards, explaining its nature, dynamics, and implications for Multinational Enterprises (MNEs) and International Business (IB), especially in the context of CSR and global value chain (GVC)...

Persistent link: https://www.econbiz.de/10014103527

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