Purpose: The study is based on a hybrid model composed of accounting and business data and is amongst the first to test the impact of corporate social responsibility (CSR) performance on the financial performance of the company, as well as the impact of financial performance on CSR performance....

Purpose: This paper aims to draw on the agency theory to examine the relationship between corporate governance and integrated reporting on a sample of 120 listed French companies making up the SBF 120 Index during the period 2016–2019. Design/methodology/approach: The methodology adopted in...

Purpose: This study aims to adopt a mixed-methods approach (accounting and business data) to analyse the effects of the financial institution’s governance on both the knowledge of social responsibility and the consumer’s attitudes and behaviours, and testing the moderating role of the...

Purpose The purpose of this paper is to consist in examining the effect of the auditor’s behavioral and individual characteristics on the integrated reporting quality, in regard to a sample involving 130 European industrial companies, relevant to the year 2017. Design/methodology/approach The...