There is extensive literature on the value relevance of social responsibility for companies
that operate in developed countries. However, little is known about the influence of these …

Companies have been challenged to attend to multiple objectives and to achieve
appropriate decisions facing dichotomies mentioned in literature, such as shareholder …

Benefit Corporations and B Corps represent alternative models of enterprise, often referred
to as “hybrid companies” that bridge the for-profit and not-for-profit models. Italy is the first …

The increasing awareness of the human impact on the environment is having a profound
effect on the concept and content of citizenship–one of the fundamental institutions that …

Purpose Literature shows that a strong link between sustainability control systems and
sustainability management (SM) fosters sustainability development (SD) and compliance …

Purpose This paper aims to explore the relationship between external environmental
reporting (EER) and internal strategies, processes and activities (ISPA) to understand the …

Contemporary social and environmental challenges have accelerated the depletion of
natural resources and disrupted the balance called for by sustainability, underlining the …

Corporate Sustainability (CS) involves an organisation to obey the principles of sustainable
development that evolved from the corporate management paradigm, which is used …

We present a critical literature review debating Brazilian research on social and
environmental accounting (SEA). The aim of this study is to understand the role of politics in …

This study investigates the impact of corporate governance (CG) on organizational
performance (OP), with corporate sustainability (CS) serving as a mediating factor, focusing …