Integrating corporate sustainability assessment, management accounting, control, and reporting

K Maas, S Schaltegger, N Crutzen - Journal of cleaner production, 2016 - Elsevier
Much has been written about “why” companies are involved in sustainability issues.
However, relatively little research has addressed the integrative “how” question, particularly …

Defining and measuring corporate sustainability: Are we there yet?

I Montiel, J Delgado-Ceballos - Organization & Environment, 2014 - journals.sagepub.com
This literature review article aims to bring a better understanding to the field of corporate
sustainability (CS) as studied by management scholars. The first part of this review …

[HTML][HTML] Enhancing the impact of cross-sector partnerships: Four impact loops for channeling partnership studies

R Van Tulder, MM Seitanidi, A Crane… - Journal of Business …, 2016 - Springer
This paper addresses the topic of this special symposium issue: how to enhance the impact
of cross-sector partnerships. The paper takes stock of two related discussions: the discourse …

Research on corporate philanthropy: A review and assessment

A Gautier, AC Pache - Journal of Business Ethics, 2015 - Springer
We review some 30 years of academic research on corporate philanthropy, taking stock of
the current state of research about this rising practice and identifying gaps and puzzles that …

[HTML][HTML] Where does CSR come from and where does it go? A review of the state of the art

S Rodriguez-Gomez, ML Arco-Castro… - Administrative …, 2020 - mdpi.com
It can be said that business ethics are integrated into companies through Corporate Social
Responsibility (CSR), which cannot be defined in a single way, nor has its concept remained …

[HTML][HTML] The wisdom of the crowd in funding: information heterogeneity and social networks of crowdfunders

F Polzin, H Toxopeus, E Stam - Small Business Economics, 2018 - Springer
Crowdfunding has enabled large crowds to fund innovative projects. This type of funding
might tap into the wisdom of crowds who were previously disconnected from the funding …

Environmental management control systems: a conceptualization and a review of the empirical evidence

E Guenther, J Endrikat, TW Guenther - Journal of Cleaner Production, 2016 - Elsevier
The integration of sustainability in general and environmental aspects in particular into
management control systems (MCS) are now being addressed in MCS research. We argue …

The state of art of corporate social disclosure before the introduction of non-financial reporting directive: A cross country analysis

A Venturelli, F Caputo, R Leopizzi… - Social responsibility journal, 2018 - emerald.com
Purpose According to the Directive 2014/95/EU on non-financial information (NFI), from
2017 onwards, large companies of member states will be required to provide a series of …

[HTML][HTML] Directive 2014/95/EU: are Italian companies already compliant?

A Venturelli, F Caputo, S Cosma, R Leopizzi, S Pizzi - Sustainability, 2017 - mdpi.com
According to Directive 2014/95/EU on disclosure of non-financial information from 2017
onwards, large companies (exceeding 500 employees) headquartered in Member States …

Corporate social responsibility decoupling: a systematic literature review and future research agenda

S Talpur, M Nadeem, H Roberts - Journal of Applied Accounting …, 2024 - emerald.com
Purpose This paper aims to synthesize the corporate social responsibility decoupling
(CSRD) literature, CSRD's causes and consequences and discuss other organizational …