This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder

theory and signaling theory as its theoretical foundations. By examining 1144 firm-year observations from 194 publicly listed companies in 24 countries (2013–2023), [...]

The purpose of this study is to provide evidence of the impact of civil liberties and political rights on corporate innovation, through the lens of institutional theory. Moreover,

the research also analyses the moderating role of the CSR committee in the relationships between civil liberties and innovation, and political rights and innovation. [...]

Firms invest heavily in corporate social initiatives (CSIs), yet evidence of behaviour change remains limited. This study examines whether corporate social marketing (CSM)

elicits stronger behavioural intentions to change than other CSI formats, such as philanthropy and cause-related marketing (CRM), and identifies the psychological [...]

This study examines how and when social innovation orientation enables SMEs in emerging markets to build differentiation capability. Drawing on the dynamic capabilities' perspective,

we argue that firms translate socially oriented innovation efforts into competitive advantage through social value creation, particularly under conditions of high [...]

Diversity, equity, and inclusion (DEI) create the organizational conditions that enable efficiency-oriented management approaches, such as lean management, to contribute to

innovation outcomes. Grounded in emergent state theory, the study investigates how DEI initiatives and people-centric (soft) lean practices (LPs) collectively foster [...]

This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity.

The analysis is based on data from 832 large firms worldwide from 2011 to 2020. We draw on a multi-theoretical framework combining the Upper Echelons Theory (UET), [...]

As social and environmental awareness grows and post-pandemic values shift, consumers' interpretations of corporate social responsibility (CSR) motives in shopping malls and

hypermarkets remain underexplored. Drawing on attribution theory, this study incorporates CSR authenticity and CSR-company fit into the perceived CSR motives framework [...]

This study investigates the challenges and support needs of small and medium-sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European

Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization. [...]

Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies

(RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance. [...]

The transition toward climate neutrality in the European Union necessitates a deeper understanding of the dynamic relationships between circular economy practices, innovation,

and environmental performance across diverse national contexts. This study addresses this need by applying a Panel Vector Autoregressive (Panel VAR) model to annual [...]