Purpose: This paper investigates whether and how Directive 2014/95/EU affects financial performance as well as its moderation effect on the relationship between financial and non-financial performance, involving different stakeholders' perspectives. Design/methodology/approach: We adopted the...

Purpose The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms they may adopt to cope with them. Design/methodology/approach The investigation is conducted adopting the...

This report is part of an ongoing annual series of reports on Fixing the Business of Food initiated and actively supported by the Barilla Center for Food and Nutrition (BCFN). The report is the product of a team including BCFN, the Columbia Center on Sustainable Investment (CCSI) at Columbia...

Purpose – The purpose of this paper is to discuss which are the most important critical success factors (CSFs) to be attained for determining whether a group of companies in a supply chain (SC) is prepared to undergo a qualitative improvement initiative (QII). By answering four critical...

This study examines a typical decision-making process aimed at assessing the merits of constructing a new coal-fired power plant with three possible investment options: two with different Carbon Dioxide Capture and Storage (CCS) plants and one without. A Costs-Benefits Analysis (CBA) is carried...