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Corporate sustainability has become an economic and strategic imperative with the potential to create opportunities and risks for businesses. The tension and possible link between economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG)...
Persistent link: https://www.econbiz.de/10012923803
Purpose – This study examines the association of environmental sustainability, governance factors and national culture with COVID-19 impact. We seek to draw implications for thinking and researching environmental accountability at the higher level than the...
Persistent link: https://www.econbiz.de/10014082037
expectations, higher SDG reporting was found for companies in shareholder-oriented countries than in stakeholder-oriented countries …
Persistent link: https://www.econbiz.de/10013309892
sustainability performance. Firms domiciled in countries with a higher level of environmental- and stakeholder-value-oriented culture … experience less decline in firm value from the impact of COVID-19. Findings suggest a firm’s stakeholder-value orientation … contributes to preserving a firm’s value when general stakeholder value declines …
Persistent link: https://www.econbiz.de/10013233608
Business sustainability has emerged as the theme of the 21st century. We examine whether and how different components of economic sustainability disclosure (ECON), as well as environmental, social, and governance (ESG) dimensions of sustainability performance affect cost of equity, individually...
Persistent link: https://www.econbiz.de/10012923851
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Principles -- 5 Sustainability Theories -- 5.1 Shareholder/Agency Theory -- 5.2 Stakeholder Theory -- 5.3 Legitimacy Theory -- 5 …
Persistent link: https://www.econbiz.de/10012032392
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stringent application of stakeholder theory. It provides a stakeholder value creation framework derived from key characteristics … of stakeholder theory. This article highlights mutual stakeholder relationships in which stakeholders are both recipients … stakeholders. This paper details the application of the stakeholder value creation framework and its theoretical propositions for …
Persistent link: https://www.econbiz.de/10012296216