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Determinants of the Adoption of Sustainability Assurance Statements: An International Investigation
This paper explores the factors associated with voluntary decisions to assure social, environmental and sustainability reports. Since the market for assurance services in this area is in itsExpand
Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure
This paper examines corporate responses to climate change in relation to the development of reporting mechanisms for greenhouse gases, more specifically carbon disclosure. It first presents someExpand
Trends in sustainability reporting by the Fortune Global 250
Against the background of critique on the negative social and environmental implications of globalisation, multinational enterprises have become active in reporting on activities undertaken toExpand
Sustainability, Accountability and Corporate Governance: Exploring Multinationals' Reporting Practices
Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show someExpand
Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports
In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250Expand
A decade of sustainability reporting: developments and significance
Since the publication of the first separate environmental reports in 1989, the number of companies that has started to publish information on its environmental, social or sustainability policiesExpand
Business Responses to Climate Change: Identifying Emergent Strategies
In the absence of sufficient support for the Kyoto Protocol, the international policy arena on climate change is far removed from being a 'level playing field'. Companies thus face much uncertaintyExpand
Reviewing a Decade of Research on the “Base/Bottom of the Pyramid” (BOP) Concept
In 1998-1999, Prahalad and colleagues introduced the base/bottom of the pyramid (BOP) concept in an article and a working paper. This article’s goal is to answer the following question: What hasExpand
Market Strategies for Climate Change
The issue of climate change has attracted increasing business attention in the past decade. Whereas companies initially aimed primarily at influencing the policy debate, corporate strategiesExpand
Business Models for Sustainable Technologies: Exploring Business Model Evolution in the Case of Electric Vehicles
Sustainable technologies challenge prevailing business practices, especially in industries that depend heavily on the use of fossil fuels. Firms are therefore in need of business models thatExpand