CSR and Climate Action

The informative Annex A to this International Standard gives additional information intended ... a) concepts, terms and definitions related to social ... The term “impact materiality” captures the notion that companies should understand ... © 2025 Business for Social Responsibility™ | Data Protection and Privacy ... Using aggregate loans at the firm level, we show that CSR performance positively impacts firms' long-term borrowing from banks but does not affect their short- ... 'Command and control' is a standard term for making policy by means of ... The principle of comparability means that the information presented in the CSR report. Without enforceable public accountability, though, information asymmetry about (typically intangible) CSR, whose definitions and implications are social ... Jan 2, 2016 ... In our empirical analysis, all financial variables are taken from Compustat. Table 9 lists the definitions and constructions of all variables ... May 1, 2012 ... We use the issuance of stand-alone corporate social responsibility (CSR) reports to proxy for disclosure of nonfinancial information. We ... The European Union's Corporate Sustainability Directive is a new law that requires organizations to report sustainability information on an annual basis. Apr 25, 2018 ... investment of an organization in CSR,18 as such studies are not designed to be informative about particular CSR initiatives, our object of study ... Jun 25, 2021 ... We define stakeholders as entities or individuals who can be affected by NVIDIA and whose actions can affect the company. We rely on our annual ...