Masoud, Najeb; Vij, Anu - In: Cogent business & management 8 (2021) 1, pp. 1-25
firms’ annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The … responsibilities-are statistically significant and positively related to the dependent variable CSR disclosure. With respect to the … significant contributions to the extant literature by examining whether there are any effects of CSR disclosure practices by SOEs …