Search Results - subject:"social..."

Exploring social value for sustainability : a revelatory case study

Hüske, Anne-Karen; Dijkstra-Silva, Samanthi - In: Corporate social responsibility and environmental management 32 (2025) 5, pp. 5818-5832

Persistent link: https://www.econbiz.de/10015455960

Responsible sourcing in the agri-food companies : advancing sustainability through inter-organizational collaboration

Kamgang, Samuel Eric; Boiral, Olivier - In: Corporate social responsibility and environmental management 32 (2025) 5, pp. 6984-7005

Persistent link: https://www.econbiz.de/10015456106

Women on corporate boards and sustainability reporting : a proposed integrated framework of determinants and impacts

Boţa-Avram, Cristina; Tiron-Tudor, Adriana - In: Corporate social responsibility and environmental management 32 (2025) 5, pp. 7180-7212

Persistent link: https://www.econbiz.de/10015456117

Banks' sustainability reporting in Brazil

Pacheco, Alexandre; Branco, Manuel Castelo - In: International Journal of Financial Studies : open … 13 (2025) 3, pp. 1-20

different methodologies proposed in existing literature to assess quality based on economic, social, and environmental contents …

Persistent link: https://www.econbiz.de/10015457419

How does corporate information environment influence CSR?

Poursoleyman, Ehsan; Nav, Amin Pourrezaei; Mansourfar, … - In: International Journal of Financial Studies : open … 13 (2025) 3, pp. 1-21

This study investigates the impact of outsiders' demand for more information (or transparency) on corporate social … organizations to engage more deeply with social responsibility, resulting in more robust CSR activities and more comprehensive …

Persistent link: https://www.econbiz.de/10015457544

Sustainability in the German economy : a comparison of understanding, measures and reporting between SMEs and large companies

Horn, Andreas; Berkmüller, Ruth; Bokelmann, Monika; … - 2025

Sustainability and non-financial risk management are becoming increasingly important for German companies due to climate change and new regulations. However, it is unclear how well companies of varying sizes are prepared to handle the increasing pressure to adapt. While large companies are...

Persistent link: https://www.econbiz.de/10015457572

Annual report audit, ESG report assurance and audit quality : evidence from the same accounting firm

Li, Wenwen; Li, Ting; Zhu, Hongjun - In: China journal of accounting research : CJAR 18 (2025) 3, pp. 1-30

, social and governance (ESG) report assurance on its audit quality. We find that when the same accounting firm is responsible …

Persistent link: https://www.econbiz.de/10015458218

Sustainability reporting assurance in Italian listed companies : understanding the role of CEO characteristics

Sarto, Fabrizia; Saggese, Sara; Ricci, Federica; Della … - In: Business strategy and the environment 34 (2025) 4, pp. 4622-4641

Persistent link: https://www.econbiz.de/10015459545

Does sustainable performance matter for nonfinancial disclosure readability? : a fog index analysis on Italian-listed companies

Bifulco, Giuseppe Maria; Caserio, Carlo; Di Donato, … - In: Business strategy and the environment 34 (2025) 5, pp. 5601-5623

Persistent link: https://www.econbiz.de/10015459719

Sustainable but not accountable? : a quality assessment of sustainability disclosure in benefit corporations

Riso, Vincenzo; Cantele, Silvia; Bracci, Enrico - In: Business strategy and the environment 34 (2025) 6, pp. 6594-6611

Persistent link: https://www.econbiz.de/10015459868