Although an increasing amount of empirical research has been linked to the impact of
management control and governance on corporate social responsibility (CSR) issues since …

Sustainable corporate development has become essential for many enterprises in the
context of economic globalization and fierce technological competition. In fact, it is being …

This conceptual paper argues that full cost accounting could fill a gap in the new Global
Industry Tailings Management Standard by bringing knowledge of externalities to account …

Although board‐level corporate social responsibility (CSR) committees have been
discussed extensively, we know relatively little about how CSR committees affect …

Purpose This paper aims to verify whether the integration of sustainability in executive
compensation positively affects firms' non-financial performance and whether corporate …

Due to the potential role of the construction industry in addressing the global challenge of
climate change, stakeholders are beginning to develop the environmental, social and …

Objective: This research aims to investigate the role of Islamic values in shaping Corporate
Social Responsibility (CSR) practices and their impact on achieving sustainable …

The extant literature has largely overlooked not only the causes of electricity conservation at
the firm-level, but also the potential industry-level moderators that shape the relationship …

The aim of this study was to improve the understanding of the factors determining a firm's
affiliation with the United Nations Global Compact (UN GC) as the largest voluntary …

Purpose This study aims to investigate the impact of various board characteristics on
environmental innovation (EI) among companies listed on the STOXX Europe 600. It also …