Kieu, Thi-Khanh; Nguyen, Cong-Hoang; Wu, Shu-Hsing - In: Journal of business economics and management 23 (2022) 6, pp. 1334-1350
commitments. Natural resource-based firms in Indonesia are the first movers to be required for mandatory CSR disclosure. This … impact of mandatory CSR disclosure on firm efficiency. This study also suggests the policy makers to provide clear standards …