This article focuses on the sustainability balanced scorecard (SBSC) as a performance
measurement and management control tool that can play an essential role in driving …

Purpose This paper aims to synthesize the corporate social responsibility decoupling
(CSRD) literature, CSRD's causes and consequences and discuss other organizational …

Abstract The Directive 2014/95/EU represents one of the main innovations introduced by the
European Commission to encourage large companies to disclose their contribution to …

The introduction of Agenda 2030 has impacted the public and private sectors. Agenda 2030
is a document that aims to promote collaboration and partnership between countries and the …

In this polemical essay, we seek to provoke reflection and debate on the role of critique in
addressing the global ecological crisis that we find ourselves confronted with in the …

Purpose This paper aims to explore why a company voluntarily engages in the sustainability
reporting process, how this process becomes institutionalised and the resulting effects …

We experimentally investigate how managers' decisions to invest discretionary resources in
the company's corporate social responsibility (CSR) initiatives are affected by whether the …

We adopt the framework of Gond et al.(2012) to explore the role of control systems in
promoting the integration of sustainability within the strategies of a SME. The study responds …

Using a sample of 21,628 firm-year observations from the Chinese stock market during the
period of 2008–2017, this study finds that the divorce–marriage ratio, the proxy for marital …

This Element presents and discusses the main trajectories in the evolution of the concept of
ambiguity and the most relevant theoretical contributions developed around it. It specifically …