Abstract Modern corporations are faced with many environmental challenges and pressures. Managers of firms have realized that green innovation is an important factor in sustainable development and that it can offer a competitive advantage. This study uses organizational identity and organizational creativity theory to create a theoretical framework for understanding green ...Read more >>

Abstract The objective of this paper is to investigate the yet-to-develop assurance market, its links with the mature auditing market, and the role that the Big4 auditing firms (KPMG, EY, PwC, and Deloitte) play in the former. We use data submitted to the Global Reporting Initiative by companies in 18 countries, ...Read more >>

Abstract Nowadays, environmental and social problems are very important for modern consumers and firms, which cannot operate only in accordance with the logic of profit. In this paper, by administering a questionnaire to consumers, we have tried to assess the impact of the solidarity of responsible initiatives on consumer preferences: the ...Read more >>

Abstract Organisations are increasingly adopting sustainability performance assessment tools. However, these formal organisational sustainability assessments are typically managed and prepared by technical staff. There is a lack of research on approaches that enable a stakeholder-driven performance assessment. This paper develops a framework of informal/complementary stakeholder-driven sustainability performance assessment, from the perspective ...Read more >>

Abstract This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the matter, the dilemma between a non-monetary, multi-variable conception and a monetary, one-variable conception is set. ...Read more >>

Abstract This paper aims to shed light on the relationship between the entrepreneurial behaviour of small and medium-sized enterprises (SMEs) and their commitment to sustainable development (SD). In order to analyse the determinants of SD engagement at the organisational level, we draw on the resource-based view of the firm and examine ...Read more >>

Abstract In today's global markets, issues related to environmental sustainability, ethics, working environment conditions and safety, stakeholders' relations and the protection of workers' rights have greater importance on business performances. For this reason, the aim of this research is to analyze the concept of corporate social responsibility, investigating the perception of ...Read more >>

Abstract Corporate social responsibility (CSR) has the potential to yield economic and social value in the Middle East (ME), especially given the current high environmental flux in the region. Although much scholarly attention has been paid to CSR issues, a key question remains about how to operate responsibly in the ME, ...Read more >>

Abstract Using a manually collected sample of 331 corporate social responsibility (CSR) reports issued by US public companies, we examine the relationship between the CSR performance and the readability of CSR reports. We adopt three indices – Fog, Kincaid, and Flesch – to measure the readability of CSR reports and draw ...Read more >>

Abstract The degree of connection and integration between stock market indices is crucial to identifying the potential benefits associated with international diversification. However, there have been no findings on relationships between sustainability indices. The present study analyses the existence of equilibrium between short- and long-term environmentally sustainable investments through Johansen cointegration ...Read more >>

Abstract This paper investigates the economic benefit of corporate pollution reduction expenditures and the value relevance of the Global Reporting Initiative (GRI) report. It utilizes a unique dataset of pollution reduction expenditures disclosed by Taiwanese manufacturing companies in their GRI reports. Economic profit is measured with Economic Value Added and Tobin's ...Read more >>

Abstract Research has shown that implementation of corporate social responsibility (CSR) practice represents a considerable challenge for small and medium-sized enterprises (SMEs). This research conceptualises the dimensions and contingencies of CSR in SME supply chains. Drawing on institutional theory and stakeholder theory, we investigated the degree of importance and implementation of ...Read more >>

Abstract Recently, the trend toward sustainable development has led to different categories of sustainability-oriented innovations (SOIs). Even though each SOI category could play an important role in enhancing sustainability performance (SP), which covers economic, environmental, and social dimensions, developing SOIs is a difficult task for small and medium enterprises (SMEs) as ...Read more >>

Abstract We study how corporate social responsibility relates to investors, firms, and shareholder proposals. We examine shareholder proposals on environmental, social, and governance issues at the annual general meeting of shareholders with US Fortune 250 firms during 2011–2014. We find that the probability of receiving shareholder proposals on environmental issues is ...Read more >>

Abstract This paper examines the impact of environmental, social, governance (ESG) and sustainability initiatives on stock value of listed companies in Hong Kong. Event methodology is used to examine whether the market responses significantly to the implementation of these initiatives. Our result shows that the market reacts more positively to ESG ...Read more >>

Abstract Through two representative surveys – one in Beijing the other in Hong Kong – this research empirically examines the culturally relevant dimensions of corporate social responsibility (CSR) communication in the context of China and investigates what Chinese consumers expect for CSR communication such as communication content, media channels, and sources. ...Read more >>

Abstract The purpose of this paper is to analyze the consumer–corporate social responsibility (CSR) relationship by studying the influence of two cultural values – collectivism and masculinity –on the formation of CSR perceptions. A model is proposed which explains the effect of the cultural values on motivational attributions and consumer perceptions ...Read more >>

Abstract The relationships between sustainable behavior, firm reputation, and economic performance are significant issues that continue to become more important. Corporate reputation has important implications for economic performance while corporate social responsibility engagement is considered a key determinant of reputation. The aim of this study is to empirically test such relationships ...Read more >>

Abstract Multinational corporations (MNCs) are facing increasing pressure on two fronts – the demand for more transparency and disclosure and the need to implement good corporate governance practices. This paper develops several testable hypotheses that address these issues based on agency theory and stakeholder management approach arguments. As such, the relationship ...Read more >>

Abstract A growing number of companies focus not just on generating economic value but on expanding their perspective, including social, human, and environmental aspects. Historically, companies mainly included corporate social responsibility (CSR) in their activities in economically promising times. But can CSR be applied in economically difficult times, too, as a ...Read more >>

Abstract Corporate social responsibility (CSR) water disclosures vary in content, leading to concern about the quality and extent of such disclosures. This paper employs formal concept analysis (FCA) to examine water reporting of selected companies in the US food and beverage industry that have followed the water guidelines set forth by ...Read more >>

Abstract Stakeholder engagement (SE) is recognized as a key process to align firm and stakeholder interests and to identify material content for sustainability reporting (SR). Research on SE quality in an SR context has, however, been largely neglected. This paper investigates the current state and quality of SE within SR within ...Read more >>

Abstract This study examines the influence of the institutional framework of European countries: more specifically coordinated market economies and liberal market economies on the earnings management and corporate social performance nexus. Employing econometric models impervious to endogeneity, our results show that socially responsible firms (particularly those with high governance scores) in ...Read more >>

Abstract Global environmental issues have changed over time. For a company to survive, it is necessary to attract enough customers to generate profitability and because of high uncertainty in the environment, it requires a more rapid response to the needs of customers. Changing competitive conditions and increasing levels of environmental complexity ...Read more >>

Abstract Corporate social responsibility (CSR) is believed to improve a company's reputation. However, CSR may also put reputation at risk by making the company a more attractive target for activists' campaigns. We test this effect on a sample of 1355 European small and medium-sized enterprises (SMEs). We find that CSR increases ...Read more >>

Abstract This study adds clarity to inconclusive results in previous literature about the link between board characteristics and the level of social responsibility performance by using fuzzy set qualitative comparative analysis. Specifically, we propose a new holistic framework based on the complexity theory. From a sample of 471 non-financial companies from ...Read more >>

Abstract Addressing a global key sector area – the high technology manufacturing sector – we examine if there is truly a benefit of corporate social disclosure to the bottom line of organizations within this sector and if stakeholders should devote more attention to this strategic topic. Accordingly, we assess the potential ...Read more >>

Abstract Most research on corporate social responsibility (CSR) disclosure and stakeholder engagement with sustainable development has focused on the internal factors of corporations, leaving aside the characteristics of the institutional, cultural, and economic context of the country where corporations operate. The purpose of this study is to investigate the influence of ...Read more >>

Abstract Business may be in the best position to address the world's environmental problems. However, firms are still struggling with the how and when of their sustainability strategies. The goal of this case study is to uncover bridges and barriers to incorporating environmental issues into business strategy. We collect semi-structured depth ...Read more >>

Abstract This study examines the impact of stakeholder engagement in the form of controlling shareholders on the corporate social responsibility (CSR) performance of firms using data from 25 countries. The results show that there is a positive relation between state-controlled ownership and the CSR performance of firms, whereas the other types ...Read more >>