Schönherr, Norma; Vogel-Pöschl, Heike; Findler, Florian; … - In: Sustainability Accounting, Management and Policy Journal 13 (2021) 1, pp. 1-29
Purpose: While corporate social responsibility (CSR) standards are amongst the most widely adopted instruments for supporting firms in becoming more accountable, firms who adopt them frequently fail to comply. In this context, the purpose of this study is to explore to what extent CSR standards...