This paper aims at contributing to corporate governance theory by developing a model of
governance that takes into account a recent legal innovation: the introduction of purpose …

Purpose This study aims to examine whether the sustainability committee, a specialized
governance mechanism for environmental and social issues, is related to environmental …

We propose that corporations should be subject to a legal obligation to identify and
internalise their social costs or negative externalities. Our proposal reframes corporate …

Business has the potential to play a key role in helping society to achieve the Sustainable
Development Goals (SDGs). Yet three years after the adoption of the SDGs, reliable …

The debate, especially in policy circles, around the emergence of Social and Sustainable
Finance (SSF), depict as 'paradoxical'the contrast between SSF as a relatively …

To ensure sustainable development, there is not only a need to re-think how the economic
playing field is structured, but also the regulatory system that governs it. Business and …

The world faces a complex convergence of social and ecological crises: climate change,
biodiversity loss, resource scarcity, human rights violations, rising inequality and societal …

This article discusses three questions. First, what drives business to ignore human rights, or
even worse, consciously undermine the achievement of human rights? Second, given the …

Whether corporations voluntarily reduce their negative impacts on the environment and
society depends upon management advocacy. As future corporate leaders, accounting …

Non-financial reporting reforms have moved ahead around the world as governments work
to advance sustainable development and improve environmental, social, and governance …