Topic
Corporate sustainability
About: Corporate sustainability is a research topic. Over the lifetime, 3517 publications have been published within this topic receiving 94075 citations.
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42 citations
TL;DR: In this paper, the authors examined the influence of corporate governance characteristics on corporate sustainability performance, considering three dimensions of sustainability: economic, environmental and social, in the macroeconomic environment of the Iberian Peninsula.
Abstract: In the macroeconomic environment of the Iberian Peninsula, this paper aims to examine the influence of corporate governance characteristics on corporate sustainability performance. The purpose of this paper is to address corporate practices while determining which corporate governance characteristics can improve corporate sustainability, considering, for this purpose, three dimensions of sustainability: economic, environmental and social.,This sample comprises 99 non-financial companies of the Iberian Peninsula, during the 2013–2017 period. The authors have used the panel data methodology, specifically the generalized method of moments (GMM) estimation method proposed by Arellano and Bover (1995) and Blundell and Bond (1998) to test the hypotheses formulated.,The results obtained have shown that corporate sustainability performance is affected differently depending on the sustainability dimension that is considered. Specifically, the economic dimension is determined by public debt, the board size, board diversity and the existence of an audit committee. Regarding the environmental dimension, the board size and the presence of the audit committee, as well the corporate social responsibility committee, are the most important determinants. Finally, the social dimension was influenced by the board size, audit committee and the control variable of capital structure, which means that in this dimension, the sources of financing used by the company also help in determining its levels of social concern.,To the best of the authors’ knowledge, this is the first time that a study has been carried out in the Iberian Peninsula on the corporate sustainability using GMM-system model for three dimensions of sustainability. Corporate sustainability depends on external and internal factors of companies. Therefore, regulators and managers should realize that they will have to be more effective in their statements.
42 citations
TL;DR: In this paper, the authors explore the sustainability of two Korean telecommunications companies (telcos) by developing and applying a new integrated sustainability management index, and they expect that their findings can be a good start for further practices and research in sustainability management for telecommunications services.
42 citations
TL;DR: In this article, the authors argue that the academic community needs to pay greater retro and prospective attention to the social intervention dynamics, introducing checks on the assumed effects of social interventions, and link levels of the achievement of corporate sustainability goals more strongly with (self-) assessment of the social dynamics in firms and their societal system.
42 citations
TL;DR: In this article, a bibliometric review of global research on the role of boards of directors in corporate governance is presented, highlighting the multi-disciplinary nature of research on board of directors, covering the fields of finance and economics, accounting and auditing, and management and strategy.
Abstract: This paper conducts a bibliometric review of global research on the role of boards of directors in corporate governance. Boards of directors play a crucial role in the corporate governance of publicly traded firms, as they monitor the performance of top executives on behalf of shareholders and help to set the firm’s overall strategic direction. Our review documents most influential articles, authors, and journals in this area. The bibliometric analysis highlights the multi-disciplinary nature of research on boards of directors, covering the fields of finance and economics, accounting and auditing, and management and strategy. Furthermore, co-citation analyses reveal the core theoretical and conceptual articles on agency theory and ownership structure that provide the foundation for research on corporate governance and boards of directors. The review shows that, despite its practical importance, studies on how boards of directors contribute to corporate sustainability represent only a small fraction of the articles in this literature. This highlights the need for more research on this particular topic in the coming years. Moreover, the keyword co-occurrence analysis suggests other emerging research topics in the BDCG knowledge base are in the areas of gender diversity, CSR, and innovation, which pinpoints possible future research directions for scholars in the field.
42 citations