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The Paper’s goals: For the last two decades, sustainability reporting has increasingly been gaining the attention of managers, and consequently, academicians, too. This is due to the growing interest of awide range of stakeholders, such as governments, investors, and customers, in...
Persistent link: https://www.econbiz.de/10012417515
In 2015, the United Nations launched the SUSTAINABLE DEVELOPMENT GOALS (SDGs) in collaboration with civil society and firms, recognizing that leading firms have the potential to innovate bold solutions at scale to achieve global sustainability. Exploring the impact of the SDGs' launch on firms,...
Persistent link: https://www.econbiz.de/10014281535
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...
Persistent link: https://www.econbiz.de/10014391219
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...
Persistent link: https://www.econbiz.de/10014308365
Persistent link: https://www.econbiz.de/10012523186
The increased interconnection among local and global players induced by globalization, as well as the need for a complete application of the “subsidiarity principle”, calls for a re-thinking of the “corporate social responsibility” concept. This new concept broadens the perspective of...
Persistent link: https://www.econbiz.de/10008736764
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,...
Persistent link: https://www.econbiz.de/10011418546
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...
Persistent link: https://www.econbiz.de/10013113706
This paper examines how the market reacts to the disclosure of corporate social responsibility (CSR) of Indonesian listed corporations. Instead of merely looking into the aggregate disclosure of CSR, we also consider the disaggregate measures of disclosure within the CSR context, spanning four...
Persistent link: https://www.econbiz.de/10013089835
Corporate Sustainability is of utmost important for the survival of organizations and their future generations' stakeholders. To cope up with the globalized challenges, corporate all around the globe wants to consider applying a corporate sustainability plan by addressing their “Triple Bottom...
Persistent link: https://www.econbiz.de/10013091677