Results 161 to 170 of about 8,800 (287)

Driving International Revenue Growth Through Social Sustainability: Insights for Corporate Social Responsibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms' international revenues help diversify revenue sources and reduce reliance on home markets, yet remain hard to grow given complex regulations, cultural differences and fierce competition. Grounded in the resource‐based view, we argue that social sustainability is a valuable, rare, inimitable and non‐substitutable resource that promotes ...
Ashutosh Singh   +3 more
wiley   +1 more source

From Governance Signalling to Supplier Implementation: Supplier Sustainability Governance Among Singapore Exchange‐Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public reporting among Singapore Exchange‐listed firms now presents supplier sustainability governance with considerable visibility, although whether that visibility reflects institutionalised supplier control rather than disclosure alignment remains uncertain.
Nicolas van der Nest
wiley   +1 more source

Corporate Governance and the Quality of Materiality Assessment Disclosure Under GRI 3: Evidence From Italy

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their 2023 Non‐Financial ...
Andrea Bellucci   +2 more
wiley   +1 more source

Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Our study explores the roles of corporate governance mechanisms in sustainability assurance practices in China through 40 semi‐structured interviews with sustainability reporting preparers and assurance providers. Guided by framing theory, the findings unveil distinct frames of the two groups perceiving governance of sustainability assurance ...
Cong Mu   +2 more
wiley   +1 more source

When Managerial Values Become CSR Practices: A Configurational Analysis of Activation Conditions in SMEs

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate social responsibility (CSR) engagement varies considerably across small and medium‐sized enterprises (SMEs), yet the conditions under which owner‐managers' values are associated with organisational practices remain insufficiently understood.
Marie Romuald Pouka Pouka   +2 more
wiley   +1 more source

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