This study reviews recent empirical quantitative research on firm‐and country‐related
determinants of corporate social responsibility (CSR) decoupling and the consequences on …

The greenwashing phenomenon, which implies the misalignment between environmental
disclosure and performance, has received significant scholarly attention. We review the …

We provide the first large-sample evidence on third-party verification of firms' environmental
and social metrics in ESG reports (ESG assurance) in the United States. Focusing on the …

An important debate exists around the extent to which retail investors make sustainable
investments and, if they do, why. We contribute to this debate by investigating the aggregate …

Interest in sustainability information, from investors, managers, researchers, and others, has
been expanding rapidly. We discuss recent advances and open questions related to …

Broadening the organizational purpose of a firm beyond narrow short-term profit
maximization may enhance long-term shareholder value. This result obtains when firms …

This study addresses the growing interest in the social impact assessment of corporate
social responsibility (CSR) initiatives. Using the benefit (value) transfer approach, this study …

We explore the recent landscape of quantitative human capital (HC) disclosures for publicly
listed US firms. Using a hand-collected sample of disclosures for 2, 393 firms, we first …

An increasing number of organizations worldwide are engaging in diversity branding to
promote their commitment to a diverse and inclusive workplace. In this paper, we review 39 …

We examine employee responses to CEO activism, the increasingly common practice of
CEOs taking public stances on socio-political issues. CEO activism may bolster employees' …