Chong, Sabrina; Ali, Irshad; Lodhia, Sumit K. - In: Pacific Accounting Review 28 (2016) 4, pp. 431-445
) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies …. Design/methodology/approach A CSR Disclosure Prominence Indicator Model was constructed using five key elements that include … to stakeholders. The CSR Disclosure Prominence Indicator Model revealed that companies that have CSR-related disclosures …