Governance of social attributes behind ESG concepts in business entities: an empirical evidence based on the benchmarking approach
Year: 2024
Type: article
Abstract: This study examines the integration of social attributes in business entities through an empirical benchmarking approach, emphasizing the impact of labor force management on the competitiveness and sustainability of business activities. The paper discusses the economic implications of human resources management in meeting both qualitative and quantitative workforce requirements, highlighting the necessity of aligning labor costs with broader economic and social sustainability objectives. Additionally, the study explores the regulatory and voluntary frameworks influencing corporate disclosures on social and environmental impacts, particularly within the European context under the new Corporate Sustainability Reporting Directive (CSRD).
Source: Management Research Quarterly
DOI: 10.63029/67mqjk39
Authors: Jan Vavřina, Milos Drdla
Institution: Mendel University in Brno
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4403762032