The corporate social responsibility disclosure-action portrayal gap : the influence of management control systems and the association with organisational performance
Year of publication: |
2023
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Authors: | Baird, Kevin ; Tung, Amy ; Moses, April |
Published in: |
Advances in management accounting. - Bingley : Emerald, ZDB-ID 2401793-0. - Vol. 34.2022, p. 83-116
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Subject: | CSR disclosure | action portrayal gap | interactive controls | diagnostic controls | operational performance | corporate social responsibility | performance | Corporate Social Responsibility | Corporate social responsibility | Performance-Messung | Performance measurement | Unternehmenserfolg | Firm performance | Controlling | Management control | Nachhaltigkeitsbericht | Sustainability reporting | Corporate Governance | Corporate governance | Controlling-Informationssystem | Management control system |
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