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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Papers
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TL;DR: The corporate sustainability, and responsibility, movement has considerable implications for and impact on the discipline of brand management, and it creates pressures to which the discipline must adjust, and new growth opportunities for it to enjoy.
Abstract: The corporate sustainability, and responsibility, movement has considerable implications for and impact on the discipline of brand management. It creates pressures to which the discipline must adjust, and new growth opportunities for it to enjoy.
82 citations
TL;DR: In this article, the authors proposed a framework to measure corporate sustainability performance by designing a composite sustainability index, which simultaneously combines the economic, environmental and social components of sustainability integrating the concept of thresholds into the logic composite index of corporate sustainability.
81 citations
Journal Article•
81 citations
TL;DR: The methodology is presented using two different functional forms: the Cobb-Douglas and the translog functional forms and it is shown that the methodology can be used as an integrative sustainability assessment tool for policy measures.
81 citations
TL;DR: In this article, the authors consider three distinct bodies of literature and use stakeholder theory as the premise of their study. And they find that audit client size and the strength of corporate governance structures are significant in explaining the decision to produce a standalone sustainability report, whereas few of these variables provide any explanatory value on the voluntary decision to assure the sustainability report.
Abstract: Purpose – The purpose of this study is to consider three distinct bodies of literature and uses stakeholder theory as the premise of this study. The first deals with corporate sustainability reporting and voluntary disclosure behaviour, and corporate governance at the firm level, the second deals with the decision to utilize assurance services (voluntary adoption) and the third relates to the choice of auditor/assurance provider. Design/methodology/approach – This study investigates these issues using archival data from some of the Top 200 listed companies in 2010 from the countries Australia and the UK. The final matched-pair sample consists of 220 listed companies. Findings – The study finds that audit client size and the strength of corporate governance structures are significant in explaining the decision to produce a standalone sustainability report. Whereas few of these variables provide any explanatory value on the voluntary decision to assure the sustainability report, the existence of an active a...
81 citations