Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006 - 2016

Voluntary and Mandatory Company Sustainability Reporting: A Comparison of Approaches

This paper investigates the adoption of an Enterprise Architecture (EA) for improving the effectiveness of sustainability reporting through facilitating business-IT alignment and the incorporation of sustainability management and reporting into the strategy of a company. The paper highlights significant differences between voluntary and mandatory reporting of companies in South Africa with rega...

The Consequences of Mandatory Corporate Sustainability Reporting

We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable development and employee training become a higher prio...

Sticks and Carrots in Procurement∗

We study differently framed incentives in dynamic laboratory buyerseller relationships with multi-tasking and endogenous matching. The experimental design tries to mitigate the role of social preferences and intrinsic motivation. Absent explicit incentives, effort is low in both tasks. Their introduction boosts efficiency substantially increasing effort in the contractible task, mildly crowding...

Editorials Carrots, sticks and tuberculosis

The spectrum of nitrofurantoin lung injury continues to widen. The case histories are presented of two patients who developed lung disease associated with the use of nitrofurantoin with histological features of bronchiolitis obliterans organising pneumonia (BOOP), a rare but recognised form of drug induced injury. The two middle aged women presented with respiratory symptoms after prolonged tre...

Carrots and sticks for quality health care.