The purpose of our study is to provide a taxonomy of integrated reporting (<IR>). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with <IR>, and identify types of reports (taxonomy). Methodologically, we...</ir></ir>

In the race against climate change, small and medium‐sized enterprises (SMEs) play a fundamental role. To clarify the contribution of corporate culture to SMEs' emission reduction, three perspectives can be useful: corporate culture as driver and barrier, current and planned corporate culture...

Small and medium‐sized enterprises (SMEs) are crucial for a sustainable development of the food sector. Common tools to manage and improve business sustainability are not applied widely amongst food manufacturing SMEs yet. Therefore, this paper derives important aspects to consider for an...

Culture matters for credible corporate social responsibility (CSR) reporting. I show that firms located in countries with stronger cultural rule orientation are more likely to (a) receive assurance on their CSR report, (b) receive assurance from an accounting firm, (c) receive assurance in...

Our literature review synthesizes the ways in which training (of management and employees) affects the implementation of corporate sustainability (CS) in organizations. We structure the research field according to the determinants of, approaches to, and outcomes of training for CS. We explain...

While business responses to climate change have been well researched on the organizational and institutional levels, the corporate strategic behavior on the microlevel—that ranges from proactivity to climate inaction—remain under-researched. This article explores the individual determinants...