Results 111 to 120 of about 12,910,585 (228)

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei   +1 more
wiley   +1 more source

An Investigation Regarding the Disclosure of Corporate Social Responsibility Information for Listed Companies from Romania [PDF]

open access: yes
The purpose of this research was to establish the degree of transparency concerning the communication of the information regarding the corporate social responsibility by the Romanian companies listed.
Valentin Dumitru   +3 more
core  

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

Philanthropy to Corporate Social Responsibility: An Indian Perspective [PDF]

open access: yes
Purpose – Corporate social responsibility (CSR) involves corporations, states, international organizations and civil society organizations. It has emerged as a global trend. The various concerns regarding CSR includes: what CSR stands for, what the trend
Sweta SINGH
core  

The Dynamics of Community Development, Product Responsibility and Environmental Management Teams for Improving Emissions Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori   +2 more
wiley   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo   +2 more
wiley   +1 more source

Corporate Social Responsibility in Romanian Companies – between Perceptions and Reality [PDF]

open access: yes
Starting with the premise that corporate social responsibility is a major factor for lasting development in a global economic society, this article sets forth an analysis of the realities and tendencies within the Romanian CSR. The present article offers
Dalia Petcu   +3 more
core  

Exploring the definitions and practices of Corporate Social Responsibility (CSR) from a corporate perspective: A case of the InterOil Corporation in Papua New Guinea [PDF]

open access: yes, 2013
This thesis explored the extent to which the concept of corporate social responsibility (CSR) is defined and articulated by corporations in the Oil and Gas Project in Papua New Guinea, using the case of InterOil Corporation.
George, Michael
core  

Does Climate Risk Affect Employment Decisions? International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur   +3 more
wiley   +1 more source

Modeling Cognitive Social Capital and Corporate Social Responsibility (CSR) as Preconditions for Sustainable Networks of Relations [PDF]

open access: yes
The paper studies the relationship between social capital (SC) and Corporate Social Responsibility (CSR) by investigating the idea of a virtuous circle between the level of SC and the implementation of CSR practices that favours the creation of ...
Giacomo Degli Antoni, Lorenzo Sacconi
core  

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