Mandatory non-financial disclosure and its influence on CSR: An international comparison

G Jackson, J Bartosch, E Avetisyan… - Journal of business …, 2020 - Springer
The article examines the effects of non-financial disclosure (NFD) on corporate social
responsibility (CSR). We conceptualise trade-offs between two ideal types (government …

Global CSR, drivers and consequences: a systematic review

K Dartey-Baah, GK Amoako - Journal of Global Responsibility, 2021 - emerald.com
Purpose The purpose of this paper is to provide a systematic review of research studies on
the drivers and consequences of corporate social responsibility (CSR) …

[HTML][HTML] Link between Industry 4.0 and green supply chain management: Evidence from the automotive industry

A Ghadge, DG Mogale, M Bourlakis, LM Maiyar… - Computers & Industrial …, 2022 - Elsevier
The paper evidence the link between two paradigms-Industry 4.0 and Green Supply Chain
Management (GSCM) following an empirical study conducted in the automotive industry …

Corporate social reporting and assurance: The state of the art: Información social corporativa y aseguramiento: El estado de la cuestión

IM García-Sánchez - Revista de Contabilidad-Spanish Accounting …, 2021 - revistas.um.es
Este trabajo realiza una revisión de la literatura sobre verificación y divulgación de
información sobre responsabilidad social corporativa basada en 320 artículos en las 36 …

[HTML][HTML] Buyer-supplier CSR alignment and firm performance: A contingency theory perspective

Y Yang, Y Jiang - Journal of Business Research, 2023 - Elsevier
Existing studies on the relationship between corporate social responsibility (CSR) and firm
performance focus primarily on single firms, overlooking the role of suppliers. Drawing on …

The effects of the EU non-financial reporting directive on corporate social responsibility

F Cuomo, S Gaia, C Girardone… - The European journal of …, 2024 - Taylor & Francis
Using a large sample of EU non-financial firms over the period 2008–2018, this study
examines the effect of the 2014 EU Non-Financial Reporting Directive on corporate social …

Economic, organizational, and environmental capabilities for business sustainability competence: Findings from case studies in the fashion business

DTW Wong, EWT Ngai - Journal of Business Research, 2021 - Elsevier
Business sustainability has received considerable attention in academia and industry.
Accordingly, we use a multiple-case design to study the outcomes of business sustainability …

Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

S Demaria, S Rigot - Business Strategy and the Environment, 2021 - Wiley Online Library
This article deals with the practices of French corporate environmental disclosure with a
focus on climate‐related risks. In particular, it aims to analyse the compliance of CAC 40 …

Materiality analysis in sustainability reporting: A tool for directing corporate sustainability towards emerging economic, environmental and social opportunities

A Calabrese, R Costa, NL Ghiron… - … Development of Economy, 2019 - aviation.vgtu.lt
Materiality analysis is a multi-purpose tool for prioritising sustainability issues from the
double perspective of companies and stakeholders, meaning that both parties contribute to …

[HTML][HTML] Analysing GRI reports for the disclosure of SDG contribution in European car manufacturers

MR Perello-Marin, R Rodríguez-Rodríguez… - … Forecasting and Social …, 2022 - Elsevier
Social pressure has triggered companies to report their sustainable results. However, no
clear methodology is available to easily report sustainable indicators directly related to the …