Sustainable development goals (SDGs) as a framework for corporate social responsibility (CSR)

N Fallah Shayan, N Mohabbati-Kalejahi, S Alavi… - Sustainability, 2022 - mdpi.com
Corporate Social Responsibility (CSR) has been an articulated practice for over 7 decades.
Still, most corporations lack an integrated framework to develop a strategic, balanced, and …

Corporate social responsibility reports: A review of the evolution, approaches and prospects

MI García-Rivas, FJ Gálvez-Sánchez, JM Noguera-Vivo… - Heliyon, 2023 - cell.com
In recent years, the corporate social responsibility (CSR) report has gained strategic
importance within organizations, especially after the development of strategies and different …

Assurance process for sustainability reporting: Towards a conceptual framework

M Yan, F Jia, L Chen, F Yan - Journal of Cleaner Production, 2022 - Elsevier
This paper seeks to provide insights into the sustainability report assurance process by
exploring how reporting firms and assurance providers work together to produce high …

Sustainability reporting and ESG performance in the utilities sector

F Imperiale, S Pizzi, S Lippolis - Utilities Policy, 2023 - Elsevier
In the last few years, many policymakers started implementing stricter rules about
sustainability reporting in their jurisdictions. However, this process has been characterized …

[HTML][HTML] Does investment stimulate or inhibit CSR transparency? The moderating role of CSR committee, board monitoring and CEO duality

AM Gerged, C Kuzey, A Uyar, AS Karaman - Journal of Business Research, 2023 - Elsevier
This study examined the potential relationship between different facets of firm investment (ie,
sales growth, R&D intensity, and total tangible and intangible assets) and CSR reporting …

Board gender diversity, CSR strategy, and eco-friendly initiatives in the transportation and logistics sector

C Kuzey, MMC Fritz, A Uyar, AS Karaman - International Journal of …, 2022 - Elsevier
The criticism concerning environmental externalities of the transportation and logistics sector
is mounting; hence, the purpose of this study is to investigate whether board gender diversity …

[HTML][HTML] CSR reporting, assurance, and firm value and risk: The moderating effects of CSR committees and executive compensation

H Elbardan, A Uyar, C Kuzey, AS Karaman - Journal of International …, 2023 - Elsevier
This study focuses on the value-generating and risk-reducing function of corporate social
responsibility (CSR) reporting, assurance, and Global Reporting Initiative (GRI) adoption by …

[HTML][HTML] Sustainability reports as a tool for measuring and monitoring the transition towards the circular economy of organisations: Proposal of indicators and metrics

V Ibáñez-Forés, V Martínez-Sánchez… - Journal of environmental …, 2022 - Elsevier
Sustainability reports may play an important role as a supporting tool in the transition of
organisations towards more circular economy models, since their content can help to …

Attributes of corporate boards and assurance of corporate social responsibility reporting: evidence from the UK

L Aladwey, A Elgharbawy, MA Ganna - Corporate Governance: The …, 2021 - emerald.com
Attributes of corporate boards and assurance of corporate social responsibility reporting:
evidence from the UK | Emerald Insight Books and journals Case studies Expert Briefings Open …

[HTML][HTML] Do ESG factors improve utilities corporate efficiency and reduce the risk perceived by credit lending institutions? An empirical analysis

S Veltri, ME Bruni, G Iazzolino, D Morea, G Baldissarro - Utilities Policy, 2023 - Elsevier
In a changed scenario, characterized by great attention to environmental, social, and
governance (ESG) factors, few industries feel the pressure more than utilities. The paper …