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Keywords: Contextual factors
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (7): 128–155.
Published: 16 April 2025
... is moderated by the following contextual factors: quality of government, impartiality and corruption of the region. Information on CSR initiatives is obtained through a manual content analysis of companies’ disclosure. Design/methodology/approach Studying a sample of Italian-listed companies, information...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2021) 12 (2): 330–352.
Published: 22 September 2020
..., as the holistic view of integrated thinking clarifies the value creation process of organisations and facilitates the incorporation of sustainability issues into the corporate mindset. The study investigates whether there are contextual factors that may be influencing the way integrated thinking is reflected...
