Disclosure of Environment, Social and Governance (ESG) metrics remains almost entirely voluntary, resulting in incomplete and unstandardized data that makes it difficult for stakeholders to collectively compare firms and assess their impact. To align reporting, in 2020 the World Economic Forum...

Aggregation of corporate social performance (CSP) metrics poses a major challenge to researchers and practitioners. This study provides a critical evaluation of current aggregation approaches and proposes a new methodology based on Data Envelopment Analysis (DEA) to compute a CSP index. DEA is...

While abundant literature evaluates how the adoption of proactive environmental strategies affects corporate performance, we have little understanding of the organizational mechanisms that link such strategies to competitive advantage. It is therefore unclear how environmental strategies relate...