ESG has become particularly relevant and widespread among a growing number of firms. This dynamic is the consequence of different solicitations to which companies are subject, mainly by stakeholders. To pursue ESG usually requires the implementation of eco-innovations (EI). Until now, literature about the effects of EI on ESG has been predominantly focused on large corporations, while little attention

In response to EU Directive 95/2014, many companies headquartered in Europe have strengthened their non-financial disclosure on environmental strategies and risks. In particular, the Directive was applied by Italian law, with the Legislative Decree 254/2016, requiring the largest Italian companies (exceeding 500 employees) to provide detailed information on their social and environmental disclosures

The purpose of this paper is to uncover how environmental and social sustainability practices are diffused across the supply chain tiers through supplier development initiatives. In particular, the work seeks to uncover the initiatives developed directly or indirectly by manufacturing firms and the factors that enhance them. A systematic literature review is used to examine the breadth of the sustainable

This paper explores the emergence of B Corp as a new research field through a bibliometric analysis of the B Corp literature, based on a database of 142 documents collected by Scopus and published between 2009 and 2020. This emergent field is an important component of the structural change occurring in our society, which, in recent years, has seen the emergence of new for-profit organisational forms

This article examines the effects of various internal (board independence, gender diversity, and specialized sustainability committee) and external (analysts' coverage and institutional ownership) corporate governance mechanisms on firms' decision to purchase external assurance for their corporate social responsibility (CSR) report. Using an international sample, we show that board diversity, the existence

Sustainable and Responsible Investment (SRI) funds – the largest component of the fast-expanding sustainable financial investment industry – apply environmental, social and governance (ESG) analyses to manage their investment portfolios and are particularly demanding in terms of issuers' disclosure. In this paper we take a step forward and ask whether adopting high-quality sustainability disclosure

This paper describes a dynamic multistage game in which sustainability is a value that is shared between companies and stakeholders in a competitive market. The game solution could move from a Nash equilibrium to a higher equilibrium, the MES equilibrium, because of the presence of stakeholders who influence the choice and the set of sustainable strategies. Stakeholders provide feedback to companies

The study aims to verify whether the consideration of a risk measure based on environmental, social, and governance (ESG) factors can reduce the difference between the ex-ante financial risk and ex-post volatility of financial assets. The statistical models are run on 17,996 firm-year observations (3332 active firms from 55 countries and 10 industries, listed on the ECPI Global Ethical Equity index)

In this paper we conceptually identify the gap in the literature about lack of business's awareness in non -financial activities, especially biodiversity, which can be responsible for crisis like Covid-19 which can adversely affect the global economy. We recommend approaches to existing business about how to enhance the quality of reporting by considering non-human element in reporting and making it

While existing clothing consumption practices are contributing to increasing environmental degradation, circular fashion promises to be a more sustainable approach to keep used clothes in circulation instead of being sent to landfills. However, it is necessary to use more than just environmental benefits to motivate consumers to shop for secondhand clothing online through a circular fashion service

There is a paucity of research on the effects corporate policies have on fostering innovative activities in firms, while research and development (R&D) investments offer a source of innovations in firms. Using governance data from Kinder, Lyndenberg, and Domini, Research and Analytics, Inc., R&D and financial data from Compustat, and market data from CRSP during the period from 1996 through 2011 this

Corporate sustainability reporting has gained increasing prominence over the last years to quantitative and qualitatively reflect progress of enterprises toward sustainability. However, the measurement of the economic contribution of firms in achieving the Sustainable Development Goals (SDGs) is still a pending issue. This research aims at bridging this gap by devising a new system that monetizes impacts

For all firms, it is imperative to identify and understand the factors that influence consumers purchasing behaviors and, specifically, identify how customer demographics relate to corporate social responsibility (CSR) activities. However, limited research exists on banking consumer's preferences and responses towards different CSR initiatives. Therefore, using an exploratory survey consisting of 250

Over the past few years, scholarly interest in corporate social responsibility (CSR) has been increasing. However, research on the relationship between CSR and firm performance has revealed a complicated relationship. In this paper, we argue that part of the basis for the generally positive relationship between CSR and firm performance might come from a reduction in agency costs. Relying on behavioral

This paper aims to investigate the relationship between Halal certification and corporate social responsibility (CSR) disclosures in Italian food and beverage companies. We employ an explorative method using content analysis, followed by chi-square test, correlation analysis, and a multivariate regression to address the research objectives. We find a relationship between being a Halal or non-Halal

This paper explores whether family and non-family firms differ in terms of their capability to introduce green patenting. By considering the environmental performance as a corporate social responsibility related concern, the analysis is based on a large data set of patenting activities carried out by Italian manufacturing firms over the period 2009–2017. Results show that family firms are less likely

Over recent years, investors' attention on the environment, social responsibility, and governance (ESG) has been growing. At the same time, managers, investors, and regulators are interested in ascertaining whether mutual funds that invest in ESG-compliant assets perform better than those with a low ESG commitment. The sustainability of funds' portfolios can be measured by ESG ratings, a measure of

This study aimed to examine the relationship between perceptions of corporate social responsibility (CSR) and sustainable safety behaviors among frontline employees. Drawing on social identity and social exchange theories, this study hypothesized that frontline employees' organization-based self-esteem (OBSE) and work engagement mediate the relationship between CSR perceptions and sustainable safety

The literature on stakeholder management suggests that involving stakeholders in the decision-making process of firms is an ethical requirement and a valuable strategic resource for businesses to derive competitive advantage. However, the extent to which stakeholder pressure influences eco-product innovation lacks theoretical clarity. This article extends the eco-innovation literature by investigating

The management of offshore platforms at the end of their production phase is a complex issue for technological, socioeconomic, ecological and safety reasons. The decommissioning or reconversion of offshore platforms in the context of a circular economy (CE) will lead to new knowledge acquisition, changing values and changing behaviours towards sustainability consistent with the ‘new’ business objectives

The conceptualization of the stakeholders of the companies for the fulfillment of the objectives of sustainable development is controversial, even more so, if it is approached from the perspective of corporate social responsibility and the psychology of the employees and their behavior. The existing literature and knowledge on the relationship among the stakeholder approach, corporate social responsibility

Based on the empirical data of heavily polluting companies in Bangladesh from 2010 to 2019, this paper conducts an empirical analysis of the application effect of green accounting in the sustainable development of heavily polluting companies. Among 212 listed companies under Dhaka Stock Exchange, the study discovered that the effective implementation of green accounting has significantly improved the

This study analyzes the demand for conventional and socially responsible (SR) mutual funds using cash flow data from a large sample of U.S. equity funds. For both types of funds, previous results have a positive impact on inflows. However, redemptions' behavior differs. Outflows correlate negatively with past results in conventional portfolios, whereas this relationship is positive for SR funds: investors

In recent decades, the concepts of corporate social responsibility (CSR) and social media have gained immense importance among businesses and their stakeholders. These concepts have gained popularity and acceptance among both large and small businesses of most industries. However, the existing CSR literature showed that most studies concentrated on large businesses, leaving the domain of small businesses

This paper analyses the relationships between corporate social responsible employees, corporate social responsible suppliers and customer value co-creation behaviour in banking industry. More in detail it aims to investigate the mediating effect of relationship marketing orientation between corporate social responsibility (CSR) activities and customer value co-creation behaviour. Data collected from

This article extends preliminary research with the aim of examining to what extent stakeholder engagement can lead to unfavorable outcomes in terms of corporate social reputation. A favorable perceived stakeholder image, does not necessarily lead to a positive reputation outcome. To evaluate this conceptual rupture, applied to the Defense sector, the use of two-stage double bootstrap efficiency determinants

This research aims at investigating the effect of firms' environmental policies on the weighted average cost of capital (WACC) in order to catch capital markets' reaction towards corporate environmental commitment and effectiveness in reducing carbon emissions. We refer to the European market and analysed a sample of companies listed on the Stoxx Europe 600 Index during the timeframe 2014–2018. Our

Benefit corporations (BCs) and certified benefit corporations (B Corps) are organizations committed, beyond profit, to leveraging positive environmental and social impacts. Considering their potential contributions to corporate social responsibility (CSR) and sustainable development, they have received growing attention in the academic literature. To date, no study has carried out a systematic literature

The purpose of our study is to provide a taxonomy of integrated reporting (). First, we develop a coding catalog containing criteria and metrics. Second, we assess the degree to which annual/sustainability reports comply with , and identify types of reports (taxonomy). Methodologically, we employ conceptual arguments to draft the criteria and metrics. The taxonomy relies on a cross-sectional content

The current article is one of the first studies to address the role of corporate social responsibility strategy (CSRS) in the development of performance-oriented sustainable product attributes (SPA) mix in manufacturing firms. We specifically analyze whether the extent of SPA development by the firm's CSRS matches SPA contribution in export performance or do firms need to adapt CSRS to develop a performance-oriented