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Humanity as a Corporate Value: An International Analysis of Nasdaq Companies
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Author(s): Óscar Díaz-Chica (European University Miguel de Cervantes, Spain), Celia Martín-Sierra (European University Miguel de Cervantes, Spain)and Claudia Roldán-García (European University Miguel de Cervantes, Spain)
Copyright: 2025
Pages: 34
Source title:
Global Economic Interconnectedness: International Trade and Finance
Source Author(s)/Editor(s): Javier Martínez-Falcó (University of Alicante, Spain & University of Stellenbosch, South Africa), Eduardo Sánchez-García (University of Alicante, Spain), Bartolomé Marco-Lajara (University of Alicante, Spain)and Rosana Fuentes-Fernández (University of Leon, Spain)
DOI: 10.4018/979-8-3693-5303-5.ch007
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Abstract
There are hints that humanity, understood as people's quality and not as a human race reference, could be becoming important in organizations. This study is developed with this inquiry, whose objective is reviewing the presence of humanity as a corporate value in the public business information provided by the 70 companies making up the 2022 RepTrak Nasdaq 100 ESG. A systematized review of public corporate information is applied as a research technique, with both a quantitative and qualitative approach. The study results show that “humanity”, according to the aforementioned meaning, only has a reduced presence in ethical codes (12 mentions in 9 companies) and a somewhat more significant presence in sustainability reports (47 mentions in 159 companies). This last figure may especially prove that humanity is perhaps an emerging issue in business environment.
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