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Integrated Reporting, Stakeholders' Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Over the past decade, there has been a surge in academic and professional debates regarding the role of integrated reporting (IR) as a potential instrument for disclosing a set of comprehensive information to the stakeholder, integrating the company's sustainability performance. Although the literature on IR has rapidly progressed, the role of
Teresa Izzo   +2 more
wiley   +1 more source

An Econometric Analysis of Trade Diversion under NAFTA [PDF]

open access: yes
We provide an econometric analysis of whether or not the tariff preferences extended to Canada and Mexico under NAFTA may have resulted in trade diversion.
Kyoji Fukao   +2 more
core  

Defining the Path to Sustainability Based on Triple Bottom Line Dimensions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate social responsibility (CSR) has been widely applied as a global approach, which reflects its origins as an umbrella concept. The extensive literature on CSR evaluates its three dimensions jointly and comprehensively, forming conceptual aggregates that fit into specific contexts, such as particular industrial sectors or geographic ...
Dolores Gallardo‐Vázquez
wiley   +1 more source

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