While nonprofit organizations have traditionally been considered increasingly competing for resources, this paper mainly explores the potential mutual relationship between volunteering in sport and volunteering in culture. Drawing on 2014 data from the German Volunteer Survey, we estimated a...

Research Question: Does the effect of corporate social responsibility (CSR) practices and value added of intellectual capital (VAIC), is contingent on the intellectual capital (IC) information disclosure policy adoption in the Environmental, Social and Governance (ESG) companies? Does CSR have a...

Recent discussions at accounting conferences and workshops suggest that academics are 'deeply divided' on the role and purpose of corporate social responsibility (CSR) accounting. This 'rift' has been created by moves from mainstream accounting researchers to contribute to a body of evidence...

Research Question - Does Good Corporate Governance have a moderating effect on the relationship between Corporate Social Responsibility and Real earnings management? Motivation - Nowadays, the relationship between responsible governance and REM has gained momentum in the accounting and financial...

The aim of this study is to analyse the relationship between stakeholder influence, CSR types and corporate reputation. CSR types in this research are economic, legal, ethical, environmental and philanthropic responsibility. Data were collected from surveys of 869 leaders and managers in the...

Mining activities can be good for the local economy, but they can also have a negative impact, which has created increasing pressure from stakeholders. A constructive and positive engagement between a company and its stakeholders is important for sustainability issues and can provide a shared...

To begin with, Sustainable Development Goals are of tremendous importance in all areas, being seen as vital aims in all domains, which makes them indispensable when it comes to addressing the particularities of the labour market these days. Subsequently, human resources occupy a distinctive and...

Corporate social responsibility (CSR) is a relevant topic for researchers and practitioners, widely explored with reference to companies. However, there are still few studies that address how higher education institutions integrate CSR practices into their strategy. This represents an important...

European Union public procurement law increasingly allows countries' authorities to take corporate social responsibility (CSR) into account in public procurement decisions. Up to 2022, few public procurements were determined by these key factors of CSR scoring items. It is worthy to study...

The fashion industry is considered one of the most relevant industries worldwide. At the same time, however, it is repeatedly accused of irresponsible behavior toward the environment and society. For fashion brands who identify Generation Z as an attractive customer target group, the increasing...