Corporate Social Responsibility (CSR) has progressively assumed a strategic role in corporate business. In this sense, the board of directors (Board) assumes a preponderant role, since they make decisions about business strategy. One considerably debated characteristic of Board diversity is...

This paper aims to find the prospects of improving the practice of managing financial risks of sustainable development in the Decade of Action. We substantiate-based on economic and mathematical modeling based on a sample of 185 countries-that the existing (project-based) approach to managing...

This paper focuses on the issue of non-financial corporate reporting by the Czech chemical companies. Based on the content analysis of the websites and disclosures, it analyses, compares and evaluates the level of web communication of the economic, environmental and social issues of corporate...

In this paper, we examine the performance of an impact investing strategy using the most ethical companies to build an impact investing portfolio. We test the time-series and cross-sectional returns of the impact portfolio, explore the financial analyst coverage of the most ethical firms, and...

The objective of this paper is to analyze the relationship between the social and environmental practices of Corporate Social Responsibility (CSR), and the economic-financial, social, and environmental performance in Mozambican companies, from the managers' perspectives. The data were collected...

This paper focuses on the problem of the high financial risks of agricultural entrepreneurship, which hinder the sustainable development of agriculture and do not provide food security. This problem is especially topical in the conditions of the COVID-19 crisis when financial risks are urgent....

Purpose: Bring to light the risks of smart cities and the perspectives of their management. It has been discovered that smart cities are created and developed under the impact of not only technological factors but also social factors. The connection between smart cities and quality of life is...

This paper aims to study the perspectives of sustainable development amid the COVID-19 pandemic and crisis in 2021, backed by financial risk management and corporate social responsibility. To achieve this goal, the authors use the methods of regression analysis, horizontal and trend analysis,...

This paper highlights the moderating effect of retailer CSR perception and CSR contribution type on the relationship between advertised reference price (ARP) and consumer evaluations. A two-by-three between-subjects factorial design is employed with the manipulation of ARP and CSR contribution...

Indonesia's government policy recommends that medium and large companies carry out corporate social responsibility programs. These programs provide sustainability for the company because they can involve community social relations, economic growth, and increasing environmental awareness. This...

Asbtract Purpose the main objective of this article is to check whether the relationship between corporate social responsibility activities and employee commitment is mediated by the existence of two other attitudinal variables of workers: intrinsic motivation and trust towards the organisation....

The purpose of this paper is to critically examine the multinational oil companies' (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the global memorandum of understanding (GMoU) on gender difference in nutrition and health in...

We construct a dynamic bilateral monopoly game to analyze the bargaining between a foreign manufacturer and a domestic retailer regarding the wholesale price and explain the foreign upstream firm's corporate social responsibility (CSR) initiative and its economic impacts on the domestic market....

Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...

This paper investigates whether corporate social responsibility active (CSR active) firms operate dissimilarly from other firms in their financial reporting. Specifically, we examine whether the corporate social responsibility (CSR) attitude of a firm sways its reporting incentives, in respect...

The question of non-financial and risk disclosures in corporate annual statements has been discussed globally for over a decade. The stakeholders of socially responsible organisations report a constantly growing demand for financial and non-financial information, including that related to...

The purpose of the article: to find new (most effective) directions for the corporate COVID-19 risks management and developing management implications for leading this fight amid the pandemic and crisis for sustainable development. The methods of correlation and regression analysis are used. It...

The impact of COVID-19 on the United Nations Sustainable Development Goals (SDGs) continues to be researched. Initial signals warn of significant setbacks in achieving SDG targets by 2030. The achievement of SDGs could abet improved protection from future pandemics. This article suggests...

Firms are under increasing pressure to meet stakeholders’ demand for Corporate Social Responsibility (CSR) along their global value chains. We study the incentives for and investments in CSR at different stages of the production process. We analyze a model of sequential production with...