Corporate Social Responsibility Reporting

The hospitality industry is both a contributor to environmental degradation and a key player in promoting sustainable practices. While previous research has examined pro-environmental behaviour (PEB) in hospitality workplaces, the interplay between personal and corporate environmental values remains underexplored. Thi…

Bu çalışma, Türk bankacılık sektörünün Türkiye Sürdürülebilirlik Raporlama Standartları’na (TSRS 1 ve TSRS 2) ilk uygulama yılında ne ölçüde uyum sağladığını ampirik olarak değerlendirmektedir. Çalışmada BİST’te işlem gören 12 bankanın TSRS 1 ve TSRS 2 kapsamında hazırladığı 2024 yılı sürdürülebilirlik raporları içeri…

Aim: The adoption of green products by consumers in developing countries has a significant impact on shaping economic and environmental policies to achieve sustainable development goals. This study aims to examine consumers' willingness to pay for green branded products and their environmentally conscious consumption…

Environmental claims shape online product evaluation despite limited verifiability. This study examines whether claim architecture changed around the 27 March 2026 EU transposition deadline and whether adjustment varied by certification and baseline seller type. A prospective 36-wave quasi-experimental panel followed…

This study examines whether corporate sustainability discourse generates uniformly positive employee reactions or whether its effects are bounded by credibility dynamics. Drawing on signaling theory and legitimacy perspectives, we propose that sustainability communication exhibits a non-linear relationship with employ…

Bu çalışma, 1987 yılında Birleşmiş Milletler Brundtland Komisyonu tarafından tanımlanan sürdürülebilir kalkınma kavramı temelinde, konfeksiyonişletmelerininfinansal sürdürülebilirlik göstergelerini incelemektedir. Sürdürülebilir kalkınma, mevcut kuşakların ihtiyaçlarını karşılarken gelecek kuşakların ihtiyaçlarının da…

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The study addresses the lack of a coherent methodological framework for systematically auditing environmental, social, and governance (ESG) topics in organisations. By shifting the focus from ESG reporting outcomes to diagnostic verification of ESG-related risks, the study contributes a methodological perspective that…

This study examines the integration of Environmental, Social, and Governance (ESG) principles into corporate strategies within the Türkiye insurance industry. Focusing on Allianz Türkiye, Anadolu Sigorta, and Türkiye Sigorta, the research examines sustainability and integrated reports published between 2021 and 2023 u…

This study aims to test the possible changes in the cost, expense, and income of enterprises that continue their production with traditional methods if they adopt green transformation. Based on sustainable development and green accounting issues that incorporate environmental costs into traditional economic analyses,…

This study explores the effect of mandatory Corporate Social Responsibility (CSR) expenditure on the credit ratings of Indian-listed firms. The sample for the study is 259 Indian listed firms evaluated by using panel regression. The study uncovers a positive connection between mandatory CSR spending and long-term cred…