From farm to fork, food and beverage consumption can have significant negative impacts on
energy consumption, water consumption, climate change, and other environmental …

Purpose The purpose of this paper was to review the indicators for the three aspects
(environment, economy and society) of sustainability (the triple-bottom line (TBL) …

We investigate the effects of national culture and corporate governance on corporate social
responsibility reporting and the extent to which corporate governance has a moderating …

The environmental implications of corporate economic activities have led to growing
demands for firms and their boards to adopt sustainable strategies and to disseminate more …

Non-financial disclosure has become increasingly popular, as it can satisfy the information
needs of a growing range of stakeholders. Because traditional financial reports cannot …

Currently, companies spend a great deal of effort on Corporate Social Responsibility (CSR)
disclosures. CSR disclosure relates to the provision of information on companies' …

This paper examines empirically the influence of the Shariah supervisory board (SSB) and
its characteristics on the level of corporate social responsibility (CSR) disclosure in a sample …

This study develops a content analysis framework that provides information on the
comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect …

Similarly to what has happened in other countries, since the early 1990s Portuguese
companies have developed corporate environmental reporting practices in response to …

Purpose This study examines the effect that environmental, social and governance (ESG)
disclosure generates on the cost of equity capital in the food and beverage (F&B) sector …