Dwekat, Aladdin; Seguí-Mas, Elies; Zaid, Mohammad A. A.; … - In: Meditari Accountancy Research 30 (2021) 6, pp. 1705-1739
Purpose: This study aims to provide the intellectual structure of the academic literature on board characteristics and corporate social responsibility disclosure (CSRD) and corporate social responsibility performance (CSRP). To do that, the authors analyse the main theories, data sources and...