Sustainability discourse is becoming ubiquitous. Still, a significant gap persists between corporate sustainability talk and practice. Prior research on corporate sustainability reporting has relied primarily on two competing theoretical framings, signaling theory and legitimacy theory, which...

During the last decades most industrialised countries have experienced a massive educational expansion. Corresponding to this development there has been an increase of female employment which is, however, to a large extent part-time. At the same time, the attempts of firms to achieve more...

During the last decades most industrialised countries have experienced a rapid expansion of tertiary education enrolments. The sector of tertiary education became more differentiated through the creation of many different subjects, fields and curricula of study. At the same time, men and women...

The emergence of environmental governance practices raises a fundamental question as to whether they are substantive or symbolic. Toward that end, we analyze the relationship between a firm’s environmental governance and its environmental management as reflected in its ultimate outcome,...

Purpose –This paper aims to study the informational dynamics that take place between a firm and its stakeholders with respect to corporate environmental management. Design/methodology/approach –The analysis is based on a case study contrasting environmental information reported by the case...

In this study, we examine the changes in disclosure practices at Siemens AG—a large German multinational corporation, on compliance and the fight against corruption over a period of 11 years during which two significant corruption-related events occurred: (1) the issuance of the 10th principle...

Purpose – The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. Design/methodology/approach – Using archival data from a sample of Fortune 500 US firms operating in industries subject to both the...