Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely

on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory [...]

Within corporate social responsibility (CSR) and environmental, social, and governance (ESG), there is a gap. This paper aims to fill that gap by building on a previous empirical

study. It introduces the Land Governance Materiality Framework (LGMF), which redefines land governance as a critical governance skill that impacts ESG performance, [...]

Fuelled by global warming, climate change is intensifying, and climate-related physical risks are progressively becoming a pivotal factor affecting the security and sustainable

development of corporate supply chains. Based on panel data from 4610 listed companies on the Chinese A-share market from 2014 to 2023, this study measures climate-related [...]

Corporate Social Responsibility (CSR) and Corporate Sustainability (CS) are historically distinct constructs that have converged to the point of conceptual confusion. This

paper operates within the CSR tradition, arguing that authentic CS is structurally impossible without the ethical foundation CSR provides. [...]

Inspired by insights gleaned from biomimicry theory, this paper addresses the persistent lack of theoretically grounded research in sustainable supply chain management (SSCM)

and examines how nature-inspired biomimicry principles could enhance various dimensions of its competitiveness. [...]

This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated

annual reports. A systematic literature review is carried out, identifying 160 studies of relevance. [...]

This article challenges the assumption that legal harmonization within the European Union ensures effective anti-corruption governance. Despite EU-compliant frameworks, institutional

integrity remains highly uneven across subnational territories. We introduce the Regional Integrity Framework (RIF), a diagnostic approach that integrates citizen [...]

This article sheds important new light on the hybrid space between medicine and law in which medico-legal autopsies are situated. By examining original empirical data obtained

during interviews with pathologists, I reveal a web of authority claims both within the profession and in its relationship to law. [...]