相关论文: CSREU: A Novel Dataset about Corporate Social Resp…

As stakeholders' pressure on corporates for disclosing their corporate social responsibility operations grows, it is crucial to understand how efficient corporate disclosure systems are in bridging the gap between corporate social…

This study uses an innovative measure, the Semantic Brand Score, to assess the interest of stakeholders in different company core values. Among others, we focus on corporate social responsibility (CSR) core value statements, and on the…

This chapter aims to critically review the existing literature on the relationship between corporate social responsibility (CSR) and corporate governance features. Drawn on management and corporate governance theories, we develop a…

Software development companies are increasingly concerned about their impact on the environment. This is translated into the incorporation of actions related to software sustainability in their Corporate Social Responsibility (CSR)…

Companies report on their financial performance for decades. More recently they have also started to report on their environmental impact and their social responsibility. The latest trend is now to deliver one single integrated report where…

Although companies are exhorted to provide more information to the financial community, it is evident that they choose different paths based upon their strategic emphasis and competitive environments. Our investigation explores the…

The diversity of corporate social responsibility (CSR) disclosure is a crucial dimension of corporate transparency, reflecting the breadth and resilience of a firm's social responsibility. Using CSR reports of Chinese A-share firms from…

This paper computes composite indicators of corporate social responsibility (CSR) from an efficiency perspective for food and beverage manufacturing firms in various world regions over the period from 2011 to 2018. From a methodological…

Sustainability reporting enables investors to make informed decisions and is hoped to facilitate the transition to a green economy. The European Union's taxonomy regulation enacts rules to discern sustainable activities and determine the…

It is important for policymakers to understand which financial policies are effective in increasing climate risk disclosure in corporate reporting. We use machine learning to automatically identify disclosures of five different types of…

Corporate social responsibility encourages companies to integrate social and environmental concerns into their activities and their relations with stakeholders. It encompasses all actions aimed at the social good, above and beyond corporate…

Global climate warming and air pollution pose severe threats to economic development and public safety, presenting significant challenges to sustainable development worldwide. Corporations, as key players in resource utilization and…

In response to China's national carbon neutrality goals, this study examines how corporate carbon emissions disclosure affects the financial performance of Chinese A-share listed companies. Leveraging artificial intelligence tools,…

To achieve sustainable development worldwide, the United Nations set 17 Sustainable Development Goals (SDGs) for humanity to reach by 2030. Society is involved in the challenge, with firms playing a crucial role. Thus, a key question is to…

Climate change has increased demands for transparent and comparable corporate climate disclosures, yet imitation and symbolic reporting often undermine their value. This paper develops a multidimensional framework to assess disclosure…

Corporate credit rating (CCR) plays a very important role in the process of contemporary economic and social development. How to use credit rating methods for enterprises has always been a problem worthy of discussion. Through reading and…

Despite the new Corporate Sustainability Reporting Directive from the European Union, which presses large enterprises to be more transparent about their GHG emissions, and though large technology- or advisory firms might peddle otherwise,…

As Artificial Intelligence (AI) becomes integral to business operations, integrating Responsible AI (RAI) within Environmental, Social, and Governance (ESG) frameworks is essential for ethical and sustainable AI deployment. This study…

Generative Artificial Intelligence (GAI) has experienced exponential growth in recent years, partly facilitated by the abundance of large-scale open-source datasets. These datasets are often built using unrestricted and opaque data…

The analysis of determinants of a company's financial performance has aroused significant attention, particularly, the environmental, social, and governance (ESG) has been the research focus in recent years. In addition to increasing…