Emerging markets play an important role in the global economy, given the prospects of their high economic growth and improving legal infrastructures. Despite the importance of these economies, questions related to corporate governance and corporate social responsibility (CSR) in emerging markets...

Academics and practitioners have not yet developed an adequate method to evaluate the social performance of organisations that includes a robust and comprehensive approach of sustainability and uses the most relevant data sources. However, sustainability rating agencies are evaluating the social...

Most corporate social responsibility (CSR) standards have not been designed to be implemented in small and medium sized enterprises (SMEs). Given that 99% of Spanish companies are SMEs, this study aims to propose a selection of basic CSR material issues that, because of their usefulness and...

Corporate social responsibility (CSR) can be understood as an instrument for the application of sustainability in business activity. Small and medium-sized enterprises (SMEs) have participated less in the development of CSR management than large corporations. However, many of these companies...

Corporate social responsibility (CSR) can be understood as an instrument for the application of sustainability in business activity. Small and medium-sized enterprises (SMEs) have participated less in the development of CSR management than large corporations. However, many of these companies...

Currently, there are many sustainability indices and environmental, social and governance rating and information provider agencies (ESG IPAs). These organisations study companies in terms of sustainability, that is, economic, social, environmental and corporate governance criteria. But which are...

Most corporate social responsibility (CSR) standards have not been designed to be implemented in small and medium sized enterprises (SMEs). Given that 99% of Spanish companies are SMEs, this study aims to propose a selection of basic CSR material issues that, because of their usefulness and...