Volume 74 (2020), Edition 3

This research explores the experiences of companies operating in the brewing industry, a water intensive industry, and in particular the responses to stakeholder pressures which drive actions towards social and environmental responsibility. This...

The pressure on companies from investors and other stakeholders to address climate change keeps increasing. On the one hand companies play a major part in the realisation of climate targets; on the other hand, many face significant climate risks....

Based on the increasing expectations from investors, regulators and society on firms to transparently report on their sustainability achievements, this article analyzes the current state of nonfinancial reporting in Switzerland and globally. The...

Firms are more and more considered key actors for the attainment of sustainable development goals, including climate change (CC) action. Corporate reporting on carbon emissions and CC related issues is considered fundamental not only to evaluate...