Social Responsibility Journal,
Год журнала:
2022,
Номер
19(1), С. 184 - 210
Опубликована: Янв. 12, 2022
Purpose
Following
the
unceasing
pressure
on
companies
to
adopt
sustainable
business
practices
mitigate
climate
effect,
this
study
aims
examine
corporate
governance
(CG)
attributes
and
role
of
activist
investors
in
influencing
extensive
sustainability
practice
for
firms
developed
emerging
climes.
Design/methodology/approach
Using
a
panel
ordered
probit
regression
analysis
368
over
2016
2019,
examined
CG
that
drive
practice.
The
addressed
endogeneity
bias
using
STATA
Extended
model
with
endogenous
covariates.
Findings
result
showed
is
critical
firms,
play
driving
further
reveal
extent
adoption
relatively
low
climes
but
sign
improvement
years
examined.
Research
limitations/implications
focused
mainly
larger
operating
different
sectors
globally.
Hence,
findings
cannot
be
generalized
small
sized
entities.
Practical
implications
provides
an
insightful
explanation
regarding
vital
assumed
by
investors.
Social
increasing
number
responding
Carbon
Disclosure
Project
consequent
scores
indicates
commitment
ensuring
future.
Originality/value
This
research
offers
significant
insights
discussion
ascertain
useful
tools
aid
continued
sound
around
globe.
Business Strategy and the Environment,
Год журнала:
2020,
Номер
29(8), С. 3220 - 3245
Опубликована: Июль 6, 2020
Abstract
The
United
Nations'
Sustainable
Development
Goals
(SDGs)
are
an
urgent
call
for
action
by
all
countries
that
provide
a
global
framework
achieving
development
while
balancing
social,
economic,
and
environmental
sustainability.
SDGs
addressed
to
actors
in
society,
but
both
academia
professional
recognize
the
particular
importance
of
businesses.
However,
research
is
still
needed
understand
role
companies
as
sustainable
agents.
Relying
on
Scopus
database
consultation,
current
adopts
interdisciplinary
systematic
literature
review
investigate,
analyze,
present
state‐of‐the‐art
academic
businesses
tackling
SDGs.
final
sample
comprises
101
papers
published
between
2015
2020.
It
provides
evidence
main
topics
discussed
scholars
related
aspects
strategy
execution.
Recognizing
different
streams
currently
unexplored—despite
strictly
strategic
business
activities
whole—the
study
many
insights
future
Business Strategy and the Environment,
Год журнала:
2020,
Номер
30(1), С. 404 - 421
Опубликована: Сен. 14, 2020
Abstract
Within
the
2030
Agenda,
United
Nations
have
explicitly
required
that
Member
States
introduce
within
their
jurisdictions
new
forms
of
regulations
about
non‐financial
reporting
practices.
The
aim
this
paper
is
to
investigate
effects
related
transposition
Directive
2014/95/EU
by
analyzing
firm‐level,
governance‐level,
and
report‐level
determinants
business
on
Sustainable
Development
Goals
(SDGs).
To
conduct
such
an
analysis,
study
defines
introduces
SDG
Reporting
Score
(SRS)—a
qualitative
proxy
representing
a
firm
orientation
toward
reporting.
sample
includes
reports
153
Italian
Public
Interest
Entities.
results
show
positive
relationship
between
firm's
SRS
various
determinants,
as
presence
independent
directors
board,
expertise
with
reporting,
length
report.
Finally,
highest
levels
are
achieved
firms
operating
in
environmental
sensitive
sectors.
Journal of Open Innovation Technology Market and Complexity,
Год журнала:
2020,
Номер
6(4), С. 126 - 126
Опубликована: Окт. 26, 2020
The
health,
economic,
and
social
consequences
of
the
SARS-CoV-2
virus
have
highlighted
need
for
collaboration
among
all
agents
to
face
a
scenario
that
we
not
before
seen.
aims
this
paper
are
analyze
involvement
large
Spanish
companies
shown
during
toughest
moments
epidemic
determine
objectives
these
pursued
with
them.
results
show
several
firms
great
commitment
society,
developing
actions
alleviate
COVID-19
like
others
developed
strategies
different
objectives.
More
concretely,
three
clusters
responsibility
been
identified:
(i)
protecting
only
interests
shareholders
investors;
(ii)
favoring
wellbeing
society
in
general
vulnerable
groups
particular;
(iii)
combining
previous
altruistic
commercial
interests.
Business Strategy and the Environment,
Год журнала:
2021,
Номер
30(7), С. 2922 - 2936
Опубликована: Апрель 6, 2021
Abstract
Reporting
is
a
means
of
communication
for
companies
to
their
respective
stakeholders.
The
literature
on
non‐financial
reporting
has
mostly
focused
operational,
Carbon
Discloser
Project
(CDP),
and
environmental
disclosure
firm
performance.
This
approach
adopted
by
in
sustainability
practices
appears
be
normative
approach.
However,
there
been
growing
demand
stakeholders
incorporate
proactive
business
activities.
To
meet
that,
green
innovation
(GIPs)
integrated
as
new
element
reporting,
thereby
reflecting
the
proactiveness
adoption
(GIR).
objective
this
study
advocate
greater
incorporating
GIPs
substantial,
sustainable
development
goal
contribution,
along
with
moderation
newly
upgraded
ISO
56002‐2019
management
system.
Adoption
will
enhance
level
transparency
activities
create
stakeholder
confidence
enhancing
firm's
Furthermore,
an
extensive
review
was
undertaken
GIR
framework
(i.e.,
product,
process,
service
technology)
firms
integrate
into
reporting.
conceptual
model
proposed
system
goal.
needs
injected
reflect
innovativeness,
actual
performance
firm.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2022,
Номер
29(5), С. 1799 - 1815
Опубликована: Июнь 10, 2022
Abstract
Based
on
the
legitimacy
theory,
study
enhances
understanding
of
disclosure
practices
European
companies
operating
in
energy
sector
regarding
adherence
to
Sustainable
Development
Goals
(SDGs).
Toward
this
end,
analyses
how
SDGs
reporting
is
evolving
and
what
are
most
addressed
context
companies.
The
paper's
ultimate
contribution
dive
deep
into
such
disclose
their
contributions
determine
whether
they
adopt
a
substantive
or
merely
symbolic
approach
corporate
legitimacy.
To
address
research
objectives,
content
analysis
has
been
performed
non‐financial
reports
published
by
sample
15
included
Global
Reporting
Initiative
database
as
reporters
for
period
2017–2019.
Our
findings
suggest
that
while
becoming
an
integral
part
disclosure,
rather
than
substantial
changes
appear
prevail,
calling
actions
from
legislators
policy‐makers.
Business Strategy and the Environment,
Год журнала:
2022,
Номер
32(1), С. 42 - 71
Опубликована: Май 5, 2022
Abstract
In
this
article,
we
review
recent
archival
research
(66
studies)
on
the
influence
of
institutional
ownership
(IO)
heterogeneity
corporate
sustainability.
Relying
an
agency‐theoretical
framework,
differentiate
between
various
types
IO
and
their
nature.
We
found
that
most
prior
concentrates
impact
sustainability
performance.
Long‐term,
sustainable,
foreign
leads
to
better
ESG/CSR
outputs.
Based
business
case
argument
for
sustainability,
long‐term
investors
moderate
positive
link
future
financial
provide
useful
recommendations
by
focusing
endogeneity
concerns
as
methodological
challenges
content‐related
proposals
designs.
Sustainable Production and Consumption,
Год журнала:
2023,
Номер
40, С. 352 - 362
Опубликована: Июль 4, 2023
As
the
Circular
Economy
(CE)
moves
up
in
agenda
of
research,
policy,
and
businesses,
understanding
its
impact
on
Sustainable
Development
Goals
(SDGs)
becomes
more
important.
This
research
analyzed
potential
that
27
circularity
strategies
have
each
17
SDGs
their
associated
169
targets.
The
results
suggest
CE
can
contribute
to
all
SDGs,
but
most
effectively
8,
12,
13,
least
4,
5,
10,
16.
However,
for
these
relationships
exist,
must
follow
one
or
seven
pathways
been
identified:
1)
Reduced,
traceable
extraction;
2)
Regenerative,
biobased
production;
3)
Human
inclusive
industries;
4)
Shareable
longevity;
5)
Consumers
at
center,
not
consumerism;
6)
Clean
effective
end
life
7)
Reduced
clean
energy
transport.
Among
them,
2,
6
proved
be
influential,
accounting
66
%
contributions
SDGs.
Conversely,
this
analysis
revealed
that,
while
mostly
focuses
products
materials,
emphasize
people
places
(the
environment).
particular
identified
pathways,
help
practitioners
policymakers
evaluate
contribution
current
approaches
guide
them
design
better
leveraging
a
as
transition
tool
advance
Overall,
sets
basis
deeper
opportunities
limitations
framework
