Table of contents
Determinants of corporate sustainability performance – evidence from Brazilian panel data
Vicente Lima Crisóstomo, Fatima de Souza Freire, Maria Rafaela De Oliveira FreitasOver the past two decades, there has been an increasing interest on corporate social responsibility by a number of constituencies – corporate managers, research scholars…
The impact of corporate social responsibility on earnings management practices: evidence from Saudi Arabia
Murya Habbash, Lara HaddadThe purpose of this paper is to examine the relationship between earnings management (EM) and corporate social responsibility (CSR) in Saudi Arabia. It is one of only a small…
The impact of auditors’ awareness of the profession’s reputation for independence on auditors’ ethical judgement
Damai Nasution, Ralf ÖstermarkThe purpose of this paper is to develop and test the scale of auditors’ awareness of the profession’s reputation for independence, defined as the degree to which auditors…
Do all CSR news affect market value equally?
Andrea Pérez, Carlos López-Gutiérrez, María del Mar García de los SalmonesThe purpose of this study explores the effects that media coverage of corporate social responsibility (CSR) news related to primary stakeholders (e.g. customers, employees and…
Social sustainability in supply chains: a review
Patricio Javier Chiesa, Wojciech PrzychodzenThe purpose of this study is to review the development of the socially sustainable supply chain management field.
The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law
Bassem Salhi, Rakia Riguen, Maali Kachouri, Anis JarbouiThe purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR).
Corporate sustainability disclosure’s importance in China: financial analysts’ perception
Jhunru Zhang, Hadrian Geri Djajadikerta, Terri TrireksaniCorporate sustainability in China has become a subject of increasing international concern. Corporate sustainability disclosure (CSD) is considered a useful tool to facilitate the…
Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland
Łukasz Matuszak, Ewa RóżańskaBased on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate…
Trust: mediator between mobile money adoption and usage and financial inclusion
George Okello Candiya Bongomin, Joseph NtayiRecently, a large body of research has been devoted on the role of trust in shaping different types of transactions, especially in rural financial development. Trust is a set of…
CSR and identification: the contingencies of employees’ personal traits and desire
Gulnaz Shahzadi, Faisal Qadeer, Albert John, Fu JiaMicro corporate social responsibility (CSR) is an emerging concept in management that relates to the examination of employees’ reaction to CSR initiatives. In this stream of…
Information technology, governance and insurance in Sub-Saharan Africa
Simplice Asongu, Joseph Nnanna, Paul Acha-AnyiThis study aims to investigate the role of information and communication technology (ICT) in modulating the effect of governance on insurance penetration in 42 Sub-Saharan African…
The need for social and academic responsibility advisor (SARA): a catalyst toward the sustainability of educational institutes
Issam KouatliThe purpose of this paper is to investigate elements of socio-academic-related sustainability in educational institutes and propose a structure of an advising system that can aid…
Do CEO incentives and characteristics influence corporate social responsibility (CSR) and vice versa? A literature review
Patrick VelteThis paper aims to analyze whether chief executive officer (CEO) incentives and characteristics (e.g. CEO power, CEO tenure) are linked with corporate social responsibility (CSR…
The perspective of citizens and the media concerning the responsibility of corporations
Ulrike Röttger, Anna Dudenhausen, Dominik Czeppel, Doreen Adolph-SelkeIn the public debate, companies are confronted with conflicting expectations regarding their responsibility. An inconsistent understanding of the responsibility of corporations…
Evolution of corporate social responsibility: two sets of explanation
Supriti MishraThis study aims to advance two sets of explanation on the evolution of corporate social responsibility (CSR) – one set of explanation in the context of a developed country, USA…
Understanding causal links among the dimensions of corporate social responsibility: a framework developed using interpretive structural modelling
Adel AlferaihThe purpose of this paper is to identify and develop a hierarchy of corporate social responsibility (CSR) dimensions and their interrelationships using interpretive structural…
Quality of code of ethics: an empirical analysis on the stakeholder employee
Tatiana Mazza, Katia FurlottiThis paper aims to analyse the quality of Code of Ethics from the point of view of employees. In particular, the research aims to investigate which are the companies’…
Determinants of voluntary sustainability assurance: the importance of corporate environmental performance
Probal DuttaThe purpose of this study is to investigate whether corporate environmental performance (CEP) exerts any significant influence on the voluntary external assurance of…
The effect of CSR commitment on firms’ level of internationalization
Morteza Khojastehpour, Md Abu SalehCorporate social responsibility (CSR) has received considerable research attention globally over the past decade. Although a growing number of prior studies have investigated the…
The determinants of corporate social irresponsibility: a case study of the Soma mine accident in Turkey
Erhan Atay, Jane Lai Yee Terpstra-TongTaking the deadliest mine accident in Turkey’s history as a case of corporate social irresponsibility (CSI), this study aims to examine the adequacy of Campbell’s (2007) model to…
CEO duality and firm performance: the moderating roles of CEO informal power and board involvements
Chaminda Wijethilake, Athula EkanayakeThis study aims to draw on the resource dependence theory to synthesize the conflicting arguments as well as commonalities of the agency and stewardship perspectives on the…
Co-movement dynamics of sustainability indices: investigating the diversification opportunities through FTSE4Good index family and Borsa Istanbul sustainability index
Ibrahim Yasar Gok, Serhat Duranay, Hande Uzunoglu UnluThis study aims to investigate the international portfolio diversification opportunities provided by Turkish sustainable firms to international socially responsible investors.
ISSN:
1747-1117Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Prof David Crowther