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PurposeThe way in which a firm’s actions are perceived by others is driven by the individual values and ethics of directors (Ntim and Soobaroyen, 2013). The purpose of this paper is to examine the effects of “problem” directors on the environmental performance of firms. The authors argue that if...
PurposeThe purpose of this paper is to examine the trend of integrated reporting (IR) practice following the introduction of an “apply or explain” IR requirement in South Africa. In particular, the authors examine whether the IR practice is ceremonial or substantive in the context of a soft...
PurposeThis paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the value relevance of voluntary environmental information disclosed by companies and the influence of environmental policies...
PurposeThe paper aims at summarizing the state of knowledge on the relationship between a company’s corporate social responsibility (CSR) and its innovation performance.Design/methodology/approachThe research relied on a systematic literature review with the use of SALSA (Search, AppraisaL,...
PurposeDespite the increasing demand for socially responsible investments (SRIs) and the importance of information intermediaries in providing corporate social responsibility (CSR) performance information through SRI screens, relatively little is known about the relationship between...
PurposeThe purpose of this paper is to systematise the research field of sustainability reporting. The authors contribute to closing this research gap and, on the basis of this systematisation, address the research question of what are the drivers of sustainability...
PurposeThe purpose of this study is to explore the contributing barriers to corporate social and environmental responsibility (CSER) practices. In particular, this study focuses on non-managerial stakeholders’ perceptions of the barriers to CSER practices in a developing country context. The...
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