The purpose of this paper is to provide a basis for a systematic development of signaling
theory on CSR initiatives. The paper (i) proposes signaling theory as a framework supportive …

Research in sustainability measurement has been growing at a very high pace over the past
years, and it has explored a variety of issues, from sustainability disclosure to measurement …

The article examines the effects of non-financial disclosure (NFD) on corporate social
responsibility (CSR). We conceptualise trade-offs between two ideal types (government …

Materiality is the driver through which companies can select issues to be included in
nonfinancial reports favouring the expectations of all stakeholders. The aim of this research …

Introduction: The study's motivation is to investigate the role of environmental and financial
disclosure, IT adoption, and good governance on firms' sustainability from 1990–2019. A …

The overuse of natural resources has caused many environmental concerns. Green process
innovation (GPI) has been seen as an effective solution that can benefit both industry and …

When it comes to corporate social responsibility (CSR) reports, skepticism and mistrust
toward companies often prevail among both stakeholders and scholars. However, the …

Companies disclosing nonfinancial information through sustainability reporting practices
provide markets with data on their social, environmental, and governance performance. The …

Incorporating natural resource management and eco‐environmental responsibility into the
local government assessment system would change the local governments' intensity of …

Green process innovation has been seen as a key strategy for manufacturing firms to pursue
sustainable development. Yet, how to help manufacturing firms eliminate bottlenecks when …