Purpose This paper aims to study companies' strategic responses to regulative institutional
pressures on sustainability reporting. Particularly, it investigates the role of multiple …

For more than two decades, researchers have aimed to measure responsible leadership.
This has resulted in several survey instruments and parallel streams of research, making it …

Shifting from a linear to a circular economy (CE) is a path promoted from different national
and supranational organizations from many years but how that circularity is put in place by …

The adoption of the Guiding Principles for Business and Human Rights by the United
Nations (UNGPs) in 2011 created a new governance instrument aimed at improving the …

Purpose: This paper aims to present the diagnosis of the sustainability of a poultry value
chain from the perspective of Environmental Management Accounting. Theoretical …

This paper aims to systematize the research field of sustainability reporting (SR) in
Indonesia. The paper reviews the development of research at SR, provides a critique of past …

Purpose In recent years, Corporate Citizenship has continued to grow in importance and
significance. It has been the subject of considerable debate and commentary among …

Purpose The citizen-shareholder approach in the capital market is considered a knowledge-
enhancing and emerging concept in financial and accounting offerings. Its reliable …

Background Organizational citizenship behavior (OCB) is a non-compulsory but beneficial
behavior for effective organizational operation. OCB can be largely determined by the type …

Various parties, such as not-for-profit organizations and social enterprises, have begun to
assist in how the public should participate in and support sustainability. This study explores …