Abstract The United Nations Global Compact (UNGC) is one of the most important corporate
social responsibility initiatives; its aim is to align companies' strategies and operations with …

Abstract The Sustainable Development Goals (SDG) stress the necessity of private
businesses' active participation, appealing for their creativity and innovation to create value …

Abstract Social Accountability 8000 (SA8000) was one of the first auditable social standards
aimed at promoting labor rights for workers around the world. This certification is currently …

Whether the corporate social performance affects the financial performance is still unclear in
many manufacturing companies. We commonly expect, on one side, that profitable …

This study analyses the worldwide diffusion of the Global Reporting Initiative's (GRI)
Sustainability Report in all economic sectors from 1999 to 2011. The logistic curve model (s …

This paper addresses the issue of the influence of global governance institutions,
particularly international sustainability standards, on a firm's intra-organizational practices …

This study analyzes the worldwide diffusion of the Global Reporting Initiative (GRI) from the
viewpoint of both a macro-and a microanalysis using data from the first decade of this …

Purpose–The purpose of this paper is to shed light on the European Union's (EU) latest
regulatory principles for environmental, social and governance (ESG) disclosures. It …

To encourage corporations to contribute positively to the environment in which they operate,
voluntary self-regulatory codes (SRC) have been enacted and refined over the past 15 …

Revisiting the way society defines and measures progress has been identified as one of the
key levers in tackling the root causes of unsustainable development. The recent economic …