Results 41 to 50 of about 503 (163)

Investor‐ versus Multi‐stakeholder Orientation: The Influence of CSR Framework Adoption on Information Asymmetry

Abacus, Volume 62, Issue 2, Page 469-507, June 2026.
This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer, Brigitte Eierle, Stephan Küster   +2 more
wiley   +1 more source

Corporate social responsibility, ISO 26000, and green production effects on environmental sustainability in Saudi industrial companies

Discover Sustainability
This study examines the relationships between corporate social responsibility (CSR), ISO 26000 compliance, green production practices, positioning strategy, and environmental sustainability in Saudi Arabian industrial companies.
Fuad M. Alhamdi, Shaker M. Al-Kahtani
doaj   +1 more source

The sustainability performance of agricultural cooperatives: A systematic literature review

Annals of Public and Cooperative Economics, Volume 97, Issue 2, Page 321-367, June 2026.
Abstract This study examines how the literature addresses the sustainability performance of agricultural cooperatives through four key dimensions: economic and financial, environmental, social and governance. As key entities within the social economy, agricultural cooperatives play a crucial role in advancing sustainable development goals due to their ...
Pierre Chollet, Geoffroy Enjolras, Iciar Pavez, Louis‐Antoine Saïsset   +3 more
wiley   +1 more source

PYME y cooperativas ante el reto de la RSE: la nueva ISO 26000 (SMEs and cooperatives confront the challenge of CSR: the new ISO 26000)

Oñati Socio-Legal Series, 2012
Corporate Social Responsibility is a central issue in modern business and a main factor of companies strategies for competitiveness in a global economy .
Juan Pablo Landa, Rosa Otxoa-Errarte
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Desarrollo de la prevención de los riesgos laborales en las prácticas de responsabilidad social corporativa en una empresa en Ecuador

Revista Economía y Negocios, 2014
El presente estudio refiere la importancia de implantar la prevención de riesgos laborales (PRL) como parte de la responsabilidad social corporativa (RSC), bajo el criterio de que toda organización debe cumplir con la legislación vigente sin descuidar ...
Lilian Pinos-Mora, Luis Merino-Merizalde
doaj   +1 more source

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

Agribusiness, Volume 42, Issue 2, Page 694-716, Spring 2026.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner, Luigi Orsi, Alessandro Olper, Stefanella Stranieri   +3 more
wiley   +1 more source

Принципи соціальної відповідальності в малому й середньому бізнесі

Cхід, 2013
У статті розглядається можливість застосування принципів соціально відповідального бізнесу у форматі малих та середніх підприємств. Проаналізовано передумови ставлення до соціальної відповідальності як до прерогативи винятково великих підприємств ...
Evgeniy Machok
doaj   +1 more source

Challenges and Enablers in Embedding SDGs Within Sustainability Reports

Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2210-2231, March 2026.
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera, Mariagrazia Provenzano, Cecilia Silvestri, Fabrizio Rossi, Alessandro Ruggieri   +4 more
wiley   +1 more source

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

Business Strategy and the Environment, Volume 35, Issue 2, Page 2434-2452, February 2026.
ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini, Sara Trucco, Valentina Beretta   +2 more
wiley   +1 more source

RESPONSABILIDADE SOCIAL SOB A ÓTICA DA ISO 26000: Uma Análise das Pequenas Empresas do Comércio Varejista de Mossoró/RN

Perspectivas Contemporâneas, 2016
With the publication of ISO 26000 and its socially and ecologically oriented directives, organizations have found guidance for applying the Corporate Social Responsibility (CSR). However, it is still unusual for small businesses to develop such practices,
Águida Jéssica de Freitas Dantas, Elisabete Stradiotto Siqueira, Fábio Chaves Nobre, Lilian Caporlingua Giesta, Valéria Rueda Elias Spers   +4 more
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