Results 211 to 220 of about 31,566 (239)

The Business Case for Sustainability: An Empirical Analysis of 21 Companies' Engagement With the United Nations Sustainable Development Goals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article explores why businesses engage with the United Nations SDG agenda, with a view to understanding how managers construct the business case for the SDGs. Building on and extending the responsibility literature's discussion of the business case for responsibility, the article develops a conceptual framework for analyzing why ...
Michael W. Hansen, Henrik Gundelach
wiley   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

From Blue Economy to Blue Marketing: Linking Consumer Engagement and Corporate Strategy for Ocean Sustainability—Theoretical Foundations and Propositions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blue economy advocates the sustainable use of marine resources while fostering economic growth and environmental preservation. Yet many business sectors still pursue extractive practices that undermine marine ecosystems and disregard consumers' sensitivity.
Maria Irene Prete   +2 more
wiley   +1 more source

CEO Conversational Receptiveness and Its Role in Reducing ESG Controversies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) controversies can severely damage firms' legitimacy, reputation, and stakeholder trust. Yet little is known about how CEO leadership behaviors shape firms' exposure to such unfavorable ESG outcomes.
Thomas Hufnagel   +2 more
wiley   +1 more source

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